1. The taxable property value of property is determined by valuation, on the basis of a return submitted by the taxpayer, unless otherwise provided in this Code.
1 - O valor patrimonial tributário dos prédios é determinado por avaliação, com base em declaração do sujeito passivo, salvo se no presente Código se dispuser de forma diferente.
2. Where necessary, the valuation is preceded by an inspection of the property to be valued.
2 - Sempre que necessário, a avaliação é precedida de vistoria do prédio a avaliar.
Check that valuation is based on the taxpayer’s return unless the Code provides otherwise and that an inspection precedes it where necessary.
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.