Chapter XIII · Supervision

Article 124 Public entities

Artigo 124.º · Entidades públicas

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. Public entities, or entities performing public functions, that take part in acts relating to the creation, transfer or registration of, or disputes over, rights in property must require the production of a document proving the registration of the property in the property register (matriz) or, if it is unregistered, proving that the return for its registration has been submitted.

1 - As entidades públicas, ou que desempenhem funções públicas, que intervenham em actos relativos à constituição, transmissão, registo ou litígio de direitos sobre prédios, devem exigir a exibição de documento comprovativo da inscrição do prédio na matriz ou, sendo omisso, de que foi apresentada a declaração para inscrição.

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2. Whenever compliance with the preceding paragraph proves impossible, express mention is made of that fact and of the reasons for the impossibility, and the fact must be reported to the tax office for the area where the properties are located.

2 - Sempre que o cumprimento do disposto no número anterior se mostre impossível, faz-se expressa menção do facto e das razões dessa impossibilidade, devendo comunicar-se tal facto ao serviço de finanças da área da situação dos prédios.

What we checked in this article

The entities bound, the acts covered, the proof required and the duty to report impossibility to the tax office are retained.

Own property in Portugal? Article 124 sets the yearly bill.

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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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