Chapter VII · Coordination and valuation bodies · Section III · Common provisions

Article 67 Guidance and supervision

Artigo 67.º · Orientação e fiscalização

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

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Guidance and supervision of the valuers’ work are the responsibility of the heads of tax offices, without prejudice to the Director-General for Taxation being able to assign them to the technical staff of the Valuation Services Directorate.

A orientação e a fiscalização dos trabalhos dos peritos cabem aos chefes de finanças, sem prejuízo de poderem ser atribuídas pelo director-geral dos Impostos aos técnicos da Direcção de Serviços de Avaliações.

What we checked in this article

Guidance and supervision by the heads of tax offices and the Director-General’s power to assign them to the Valuation Services Directorate are retained.

Own property in Portugal? Article 67 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.

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