Chapter V · Taxable property value of rural property · Section III · Non-cadastre-based valuation

Article 32 Record of valuation operations

Artigo 32.º · Registo das 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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1. Valuation operations follow a topographical order to which a numbering of the properties corresponds.

1 - As operações de avaliação respeitam uma ordem topográfica a que corresponde uma numeração dos prédios.

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2. For each property, a record of the valuation carried out is drawn up, containing, with the necessary adaptations, the particulars referred to in Article 30, the boundaries and the total area of the property.

2 - Em relação a cada prédio é elaborado um registo da avaliação efectuada, do qual constam, com as necessárias adaptações, os elementos referidos no artigo 30.º, as confrontações e a área total do prédio.

What we checked in this article

The topographical order and the content of the record, including the reference to Article 30, are retained.

Own property in Portugal? Article 32 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

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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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