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

Article 109 Competence

Artigo 109.º · Competência

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

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1. The Minister of Finance, on a proposal from the Director-General for Taxation, is competent to order the replacement of the property registers.

1 - Compete ao Ministro das Finanças, sob proposta do director-geral dos Impostos, mandar proceder à substituição das matrizes.

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2. Depending on the reasons for it, replacement may be ordered for all the property registers of a district, for those of one or more municipalities, and also for those of one or more parishes of the same or different municipalities.

2 - Consoante as razões que a determinem, a substituição pode ser ordenada para todas as matrizes de um distrito para as de um ou mais municípios e ainda para as de uma ou mais freguesias do mesmo ou de diversos municípios.

What we checked in this article

The competent authority (Minister of Finance on a proposal from the Director-General) and the territorial scope of replacement are retained.

Own property in Portugal? Article 109 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.

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