Chapter V · Taxable property value of rural property · Section II · Cadastre-based valuation

Article 20 Valuation operations

Artigo 20.º · Operações de avaliação

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

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Cadastral-based valuation consists of drawing up the qualification and classification tables and the tariff tables and of the plot-by-plot distribution, carried out in accordance with the following articles, and is conducted under the supervision of the Directorate-General for Taxation (DGCI) on the basis of the property cadastre data to be provided by the Portuguese Geographical Institute (Instituto Geográfico Português).

A avaliação de base cadastral consiste na elaboração dos quadros de qualificação e classificação, dos quadros de tarifas e na distribuição parcelar feitos nos termos dos artigos seguintes e é efectuada sob a superintendência da Direcção-Geral dos Impostos, com base nos elementos do cadastro predial a fornecer pelo Instituto Geográfico Português.

What we checked in this article

Check the three components of cadastral-based valuation and the roles of the DGCI and the Portuguese Geographical Institute.

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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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