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

Article 110 Return

Artigo 110.º · Declaração

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. Where replacement of the urban property registers is ordered, all owners, usufructuaries or surface-right holders are required to submit a return in the approved form to the tax office for the area in which the properties are located.

1 - Quando for ordenada a substituição das matrizes prediais urbanas, todos os proprietários usufrutuários ou superficiários são obrigados a apresentar, no serviço de finanças da área em que se situem os prédios, declaração do modelo aprovado.

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2. Returns must be submitted for each property within the time limit announced in the public notices.

2 - As declarações devem ser apresentadas em relação a cada prédio no prazo anunciado nos editais.

What we checked in this article

Who must file (owners, usufructuaries, holders of surface rights), where, and the per-property filing within the announced time limit are retained.

Own property in Portugal? Article 110 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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