Chapter XVI · Miscellaneous provisions

Article 139 Notification to municipal councils of the results of direct valuations of urban property

Artigo 139.º · Comunicação às câmaras municipais dos resultados da avaliação directa dos prédios urbanos

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

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The Directorate-General for Taxation (DGCI) makes available electronically to the municipal council for the area in which the property is located the information on the result of the direct valuation of urban properties for the purposes of Article 76(1).

A Direcção-Geral dos Impostos disponibiliza, por via electrónica, à câmara municipal da área da situação do imóvel, a informação relativa ao resultado da avaliação directa de prédios urbanos para efeitos do disposto no n.º 1 do artigo 76.º

What we checked in this article

The electronic transmission by the DGCI and the cross-reference to Article 76(1) are retained.

Own property in Portugal? Article 139 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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