1. The property registers (matrizes) are records containing, in particular, the description of each property, its location and its taxable property value, and the identity of the owners and, where applicable, of the usufructuaries and holders of surface rights.
1 - As matrizes prediais são registos de que constam, designadamente, a caracterização dos prédios, a localização e o seu valor patrimonial tributário, a identidade dos proprietários e, sendo caso disso, dos usufrutuários e superficiários.
2. There are two registers, one for rural property and the other for urban property.
2 - Existem duas matrizes, uma para a propriedade rústica e outra para a propriedade urbana.
3. Each floor or part of a property capable of independent use is considered separately in the registration in the property register, which also specifies its taxable property value.
3 - Cada andar ou parte de prédio susceptível de utilização independente é considerado separadamente na inscrição matricial, a qual discrimina também o respectivo valor patrimonial tributário.
4. The registers are updated annually with reference to 31 December.
4 - As matrizes são actualizadas anualmente com referência a 31 de Dezembro.
5. Entries in the property register constitute a presumption of ownership for tax purposes only.
5 - As inscrições matriciais só para efeitos tributários constituem presunção de propriedade.
Check the content of the property registers, the separate rural and urban registers, the annual update with reference to 31 December, and that the presumption of ownership applies for tax purposes only.
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.