Chapter V · Taxable property value of rural property · Section V · Miscellaneous provisions

Article 35 Registration of property with no known holder or in dispute

Artigo 35.º · Inscrição de prédios sem titular conhecido ou em litígio

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. Property whose holder has not been identified is registered in the name of the State, with an annotation that the holder is unknown.

1 - Os prédios cujo titular não for identificado são inscritos em nome do Estado, com anotação de que o titular não é conhecido.

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2. Property or parts of property whose ownership is in dispute are registered in the names of the parties to the dispute until the dispute is resolved.

2 - Os prédios ou parte de prédios cuja titularidade se encontre em litígio são inscritos em nome dos litigantes até resolução do diferendo.

What we checked in this article

Registration in the name of the State where the holder is unknown and in the names of the parties where ownership is disputed are retained.

Own property in Portugal? Article 35 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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