The heads of the tax offices for the area in which the properties are located are competent to decide the complaints referred to in the preceding article, which must be decided within 90 days, except those based on the property’s excessive taxable property value, which must be resolved within 180 days; complaints may be lodged at the tax office for the area of the complainant’s tax domicile.
A apreciação das reclamações referidas no artigo anterior é da competência dos chefes de finanças da área de situação dos prédios, devendo ser decididas no prazo de 90 dias, excepto as que tiverem por fundamento o valor patrimonial tributário exagerado do prédio, as quais devem ser resolvidas no prazo de 180 dias, podendo as reclamações ser apresentadas no serviço de finanças da área do domicílio fiscal do reclamante.
The 90-day and 180-day decision periods and the competent authority 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.