Chapter XIV · Taxpayer safeguards

Article 133 Content of complaints

Artigo 133.º · Conteúdo das reclamações

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. Complaints lodged in writing must be accompanied by the documentary evidence needed for the decision.

1 - As reclamações apresentadas por escrito devem ser acompanhadas dos documentos de prova necessários à decisão.

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2. Where necessary, complaints relating to cadastral registers are sent by the tax offices to the regional services so that they may request the Portuguese Geographic Institute to issue an opinion on the facts alleged by the complainants.

2 - Quando necessário, as reclamações relativas a matrizes cadastrais são enviadas pelos serviços de finanças aos serviços regionais para que estes promovam junto do Instituto Geográfico Português a emissão de parecer sobre os factos alegados pelos reclamantes.

What we checked in this article

The supporting-evidence requirement and the referral route for opinions on cadastral registers are retained.

Own property in Portugal? Article 133 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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