Chapter VII · Coordination and valuation bodies · Section II · Urban property

Article 61 Composition of the CNAPU

Artigo 61.º · Constituição da CNAPU

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 CNAPU is composed of:

1 - A CNAPU é constituída por:

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a) The Director-General for Taxation, who chairs it and may delegate to the Deputy Director-General responsible for the competent tax management department;

a) Director-geral dos Impostos, que preside, podendo delegar no subdirector-geral responsável pelo departamento de gestão tributária competente;

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b) Two members nominated by the Ministry of Public Works, Transport and Housing;

b) Dois vogais indicados pelo Ministério das Obras Públicas, Transportes e Habitação;

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c) Two members nominated by the National Association of Portuguese Municipalities;

c) Dois vogais indicados pela Associação Nacional de Municípios Portugueses;

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d) Two members nominated by the Directorate-General for Taxation, one of whom acts as secretary;

d) Dois vogais indicados pela Direcção-Geral dos Impostos, sendo um secretário;

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e) One member nominated by the Portuguese Geographical Institute;

e) Um vogal indicado pelo Instituto Geográfico Português;

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f) One member nominated by property owners’ associations;

f) Um vogal indicado pelas associações de proprietários;

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g) One member nominated by tenants’ associations;

g) Um vogal indicado pelas associações de inquilinos;

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h) One member nominated by builders’ associations;

h) Um vogal indicado pelas associações de construtores;

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i) One member nominated by associations of real estate development and brokerage companies;

i) Um vogal indicado pelas associações de empresas de promoção e de mediação imobiliária;

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j) One member nominated by the bodies representing valuers.

j) Um vogal indicado pelos organismos representativos dos avaliadores.

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2. If the entities referred to in points (f) to (i) of the preceding paragraph fail to agree on the members they are entitled to nominate, the chair proposes one member from among those nominated by each of those entities.

2 - Se as entidades referidas nas alíneas f) a i) do número anterior não chegarem a acordo quanto aos vogais que lhes compete indicar, é proposto pelo presidente um vogal de entre os indicados por cada uma daquelas entidades.

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3. The members of the CNAPU are appointed by the Minister of Finance.

3 - Os membros da CNAPU são nomeados pelo Ministro das Finanças.

What we checked in this article

The chair and the number of members nominated by each body, the chair’s fallback proposal for points (f) to (i), and appointment by the Minister of Finance are retained.

Own property in Portugal? Article 61 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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