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

Article 108 Replacement of the property registers

Artigo 108.º · Substituição das matrizes

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

#

Property registers (matrizes) must be replaced when, owing to accidental destruction, irreparable deterioration or manifest inaccuracy, they can no longer remain in use.

As matrizes prediais devem ser substituídas quando, por inutilização acidental, deterioração irremediável, ou inexactidão manifesta, não possam continuar em serviço.

What we checked in this article

The three grounds for replacement (accidental destruction, irreparable deterioration, manifest inaccuracy) are retained.

Own property in Portugal? Article 108 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