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

Article 36 Subdivision or merger

Artigo 36.º · Fraccionamento ou anexação

Código do Imposto Municipal sobre Imóveis · annex I to Decree-Law No. 287/2003 · consolidated text checked 26 October 2026

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Properties resulting from subdivision or merger are not subject to valuation, provided there have been no changes in the crops; their value results from the respective apportionment or from adding together the values of the plots of the properties from which they originated.

Os prédios resultantes de fraccionamentos ou anexação não são submetidos a avaliação, desde que não tenha havido alterações nas culturas, resultando o seu valor da respectiva discriminação ou da adição do valor das parcelas dos prédios que lhes deram origem.

What we checked in this article

The exclusion from valuation, its condition (no change in crops) and the method of deriving the value are retained.

Own property in Portugal? Article 36 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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