Chapter XVI · Miscellaneous provisions

Article 137 Indemnity interest

Artigo 137.º · Juros indemnizatórios

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

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Indemnity interest is due as provided for in Article 43 of the General Tax Law and is assessed and paid in accordance with the Code of Tax Procedure and Process.

São devidos juros indemnizatórios nos termos previstos no artigo 43.º da Lei Geral Tributária, liquidados e pagos nos termos do Código de Procedimento e de Processo Tributário.

What we checked in this article

The cross-references to Article 43 of the General Tax Law and to the Code of Tax Procedure and Process are retained.

Own property in Portugal? Article 137 sets the yearly bill.

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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

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