Chapter I · Scope of the tax

Article 5 Mixed property

Artigo 5.º · Prédios mistos

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

#

1. Where a property has rural and urban parts, it is classified in its entirety according to the main part.

1 - Sempre que um prédio tenha partes rústica e urbana é classificado, na íntegra, de acordo com a parte principal.

#

2. If neither part can be classified as the main part, the property is deemed to be mixed.

2 - Se nenhuma das partes puder ser classificada como principal, o prédio é havido como misto.

What we checked in this article

Check the main-part rule and the residual classification as mixed property.

Own property in Portugal? Article 5 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.

Get a quote