Chapter IX · Organisation and maintenance of the property registers · Section VIII · Renewal of the registers

Article 107 Renewal of the property registers

Artigo 107.º · Renovação das matrizes

Código do Imposto Municipal sobre Imóveis · annex I to Decree-Law No. 287/2003 · consolidated text checked 26 October 2026

#

1. Whenever non-computerised property registers (matrizes) are so deteriorated that, in whole or in part, they can no longer be used, the Directorate-General for Taxation (DGCI) must order their renewal.

1 - Sempre que as matrizes não informatizadas se encontrem em estado de deterioração tal que, no todo ou em parte, não possam continuar a ser utilizadas, deve a Direcção-Geral dos Impostos ordenar a sua renovação.

#

2. Renewal of the property registers consists of a faithful copy of what is in force in them on the date on which it is carried out and is done only to the extent necessary.

2 - A renovação das matrizes consiste na cópia fiel do que nelas se encontre em vigor à data em que se efectue e faz-se apenas na medida em que se mostre necessária.

#

3. Renewal is the responsibility of the department competent for organising the property registers, and all sheets of the renewed register must be authenticated with the initials of the head of that department.

3 - A renovação incumbe ao serviço competente para a organização das matrizes, devendo ser autenticadas, com a rubrica do respectivo chefe, todas as folhas da matriz renovada.

What we checked in this article

The scope of renewal (non-computerised registers, faithful copy, only as necessary), the ordering authority and the authentication requirement are retained.

Own property in Portugal? Article 107 sets the yearly bill.

We check property valuations and IMI and AIMI assessments, apply for exemptions, handle complaints against valuations and plan ownership through individuals or companies, in English. A written answer and a fixed quote within one working day.

Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

Applying the law

Annual property tax in Portugal, checked and kept low

IMI depends on the taxable value the tax office assigns and on the municipality; AIMI depends on who owns what. Send us the property records and we will check the valuation, the exemptions and the ownership structure.

Get a quote