Chapter XIII · Supervision

Article 123 Inspection powers

Artigo 123.º · Poderes de fiscalização

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

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Compliance with the obligations laid down in this Code is ensured, in general, by applying Article 63 of the General Tax Law and the Supplementary Regime for Tax Inspection Procedure approved by Article 1 of Decree-Law No. 413/98 of 31 December.

O cumprimento das obrigações previstas no presente Código é assegurado, em geral, pela aplicação do disposto no artigo 63.º da Lei Geral Tributária e no regime complementar do procedimento de inspecção tributária, aprovado pelo artigo 1.º do Decreto Lei n.º 413/98, de 31 de Dezembro.

What we checked in this article

The references to Article 63 of the General Tax Law and to Decree-Law No. 413/98 of 31 December are retained.

Own property in Portugal? Article 123 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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