Where Article 23(1) of Decree-Law No. 287/2003 of 12 November has not been complied with, the rules applicable to legal persons apply for the purposes of this tax.
Nas situações em que não tenha sido dado cumprimento ao disposto no n.º 1 do artigo 23.º do Decreto-Lei n.º 287/2003, de 12 de novembro, são observadas, para efeitos deste imposto, as regras aplicáveis às pessoas coletivas.
The cross-reference to Article 23(1) of Decree-Law No. 287/2003 and the application of the rules for legal persons 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.