1. Municipal property tax (IMI) enjoys the special guarantees provided for in the Civil Code for the land tax (contribuição predial).
1 - O imposto municipal sobre imóveis goza das garantias especiais previstas no Código Civil para a contribuição predial.
2. The head of the tax office for the area where the property is located is responsible for arranging the registration of the statutory mortgage, where one is to be created.
2 - Compete ao chefe de finanças da área da situação do prédio promover o registo da hipoteca legal, quando esta deva ter lugar.
The reference to the Civil Code guarantees and the head of the tax office’s duty to register the statutory mortgage are retained.
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.