1. In addition to the provisions on valuations, taxpayers may use the safeguards provided for in the General Tax Law and the Code of Tax Procedure and Process.
1 - Os sujeitos passivos do imposto, para além do disposto no tocante às avaliações, podem socorrer-se dos meios de garantia previstos na Lei Geral Tributária e no Código de Procedimento e de Processo Tributário.
2. The time limits for complaints and challenges run from the end of the period for voluntary payment of the last or only instalment of the tax.
2 - Os prazos de reclamação e de impugnação contam-se a partir do termo do prazo para pagamento voluntário da última ou da única prestação do imposto.
The starting point of the time limits for complaints and challenges (end of the voluntary payment period for the last or only instalment) is 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.