Chapter VII · Coordination and valuation bodies · Section I · Rural property · Subsection I · Coordination bodies

Article 49 Powers of the CNAPR

Artigo 49.º · Competências da CNAPR

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. The CNAPR is responsible for:

1 - Compete à CNAPR:

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a) Approving the qualification, classification and tariff tables to be used in valuing the properties of each municipality;

a) Aprovar os quadros de qualificação, classificação e de tarifas a considerar na avaliação dos prédios de cada município;

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b) Resolving questions raised by the members of the JAM;

b) Esclarecer dúvidas apresentadas pelos membros da JAM;

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c) Approving, at any time, any change to the qualification, classification and tariff tables;

c) Aprovar, a todo o tempo, qualquer alteração nos quadros de qualificação, classificação e tarifas;

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d) Proposing to the Directorate-General for Taxation the measures it considers appropriate to improve valuation operations;

d) Propor à Direcção-Geral dos Impostos as medidas que entender convenientes no sentido do aperfeiçoamento das operações de avaliação;

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e) Proposing to the Minister of Finance, in a reasoned opinion, the updating of the qualification, classification and tariff tables.

e) Propor ao Ministro das Finanças, em parecer fundamentado, a actualização dos quadros de qualificação, classificação e tarifas.

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2. The provisions of the Code of Administrative Procedure on the functioning of collegiate bodies apply to the functioning of the CNAPR.

2 - Ao funcionamento da CNAPR aplica-se o disposto no Código do Procedimento Administrativo sobre o funcionamento dos órgãos colegiais.

What we checked in this article

The five powers of the CNAPR and the application of the Code of Administrative Procedure to its functioning are retained.

Own property in Portugal? Article 49 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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