Chapter V · Taxable property value of rural property · Section I · Land income

Article 19 Plot

Artigo 19.º · Parcela

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

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A plot is a continuous portion of land, located within a single rural property, which as a rule corresponds to a single crop type and class or else to an agricultural outbuilding or part of one.

Parcela é a porção contínua de terreno, situada num mesmo prédio rústico, a que corresponda, como norma, uma única qualidade e classe de cultura ou, ainda, uma dependência agrícola ou parte dela.

What we checked in this article

Check the definition of a plot (continuous land within a single rural property, normally one crop type and class, or an agricultural outbuilding or part of one).

Own property in Portugal? Article 19 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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