Chapter V · Taxable property value of rural property · Section IV · Direct valuation

Article 34 Valuation operations

Artigo 34.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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1. Direct valuation is carried out on properties omitted from the register or on those in which changes in crops or an error in area have occurred resulting in a change in their taxable property value.

1 - A avaliação directa é efectuada aos prédios omissos ou àqueles em que se verificaram modificações nas culturas ou erro de área de que resulte alteração do seu valor patrimonial tributário.

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2. Direct valuation consists of measuring the area of the properties and determining their taxable property value.

2 - A avaliação directa consiste na medição da área dos prédios e na determinação do seu valor patrimonial tributário.

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3. In direct valuation, Articles 21 to 30 apply with the necessary adaptations.

3 - Na avaliação directa observa-se, com as necessárias adaptações, o disposto nos artigos 21.º a 30.º

What we checked in this article

The cases in which direct valuation is carried out (omitted properties, changes in crops, area errors) and the reference to Articles 21 to 30 are retained.

Own property in Portugal? Article 34 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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