1. Buildings and constructions situated on rural property and directly used to generate agricultural, forestry and livestock income are not valued.
1 - Os edifícios e construções diretamente afetos à produção de rendimentos agrícolas, silvícolas e pecuários situados em prédios rústicos não são avaliados.
2. The taxable property value (VPT) of buildings located on rural property which are not used to generate the income referred to in paragraph 1 is determined in accordance with the rules applicable to the valuation of urban property.
2 - O valor patrimonial tributário das edificações localizadas em prédios rústicos, que não forem afetas à produção de rendimentos prevista no n.º 1, é determinado de acordo com as regras aplicáveis na avaliação de prédios urbanos.
3. At the request of the owner, usufructuary or holder of the surface right, and provided it is proved that they are used exclusively to generate agricultural or forestry income, the buildings referred to in the preceding paragraph may be entered in the rural property register (matriz).
3 - As edificações referidas no número anterior podem, a requerimento do proprietário, usufrutuário ou superficiário, e desde que se prove a sua afetação exclusiva à produção de rendimentos agrícolas ou silvícolas, ser inscritas na matriz predial rústica.
The non-valuation of farm buildings, the valuation of other buildings on rural property under the urban rules, and the option for owners, usufructuaries or surface right holders to register exclusively farm-used buildings in the rural register are retained.
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.