Chapter XIII · Supervision

Article 127 Payment of compensation

Artigo 127.º · Pagamento de indemnizações

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

#

No compensation for expropriation is paid without compliance with Article 124 and unless all tax debts that have fallen due are shown to have been paid or secured.

Não são pagas quaisquer indemnizações por expropriação sem observância do disposto no artigo 124.º e sem que se mostrem pagas ou garantidas todas as dívidas vencidas do imposto.

What we checked in this article

The cross-reference to Article 124 and both conditions for paying expropriation compensation are retained.

Own property in Portugal? Article 127 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.

Get a quote