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

Article 30 Record of the distribution

Artigo 30.º · Registo de distribuição

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 record of the distribution contains, in respect of each property:

Do registo da distribuição constam, em relação a cada prédio:

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a) The particulars from the property cadastre;

a) Os elementos do cadastro predial;

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b) The name, address and tax identification number of the owner;

b) O nome, morada e número de identificação fiscal do proprietário;

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c) The cadastral designation;

c) A designação cadastral;

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d) The rights and encumbrances affecting the property, and the names, addresses and tax identification numbers of their holders;

d) Os direitos e ónus que recaiam sobre o prédio, nomes, moradas e identificações fiscais dos respectivos titulares;

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e) The qualification and classification assigned to the plots and to the scattered trees and the identification of their holder, where not the holder of the property;

e) A qualificação e classificação atribuídas às parcelas e às árvores dispersas e a identificação do titular, quando não seja o do prédio;

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f) The areas and taxable values of the plots and of the scattered trees;

f) As áreas e os valores tributáveis das parcelas e das árvores dispersas;

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g) The taxable property value (VPT) of the property;

g) O valor patrimonial tributário do prédio;

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h) In deferred-cadastre areas, Article 32 applies with the necessary adaptations.

h) Nas zonas de cadastro diferido aplica-se, com as devidas adaptações, o disposto no artigo 32.º

What we checked in this article

The eight items of the record in points (a) to (h) and the reference to Article 32 for deferred-cadastre areas are retained.

Own property in Portugal? Article 30 sets the yearly bill.

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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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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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