1. The taxable property value (VPT) of property is determined in accordance with this Code.
1 - O valor patrimonial tributário dos prédios é determinado nos termos do presente Código.
2. The taxable property value of urban property with parts falling within more than one of the classifications in paragraph 1 of the preceding article is determined:
2 - O valor patrimonial tributário dos prédios urbanos com partes enquadráveis em mais de uma das classificações do n.º 1 do artigo anterior determina-se:
a) Where one part is the main part and the other part or parts are merely ancillary, by applying the valuation rules for the main part, taking into account the increase in value resulting from the existence of the ancillary parts;
a) Caso uma das partes seja principal e a outra ou outras meramente acessórias, por aplicação das regras de avaliação da parte principal, tendo em atenção a valorização resultante da existência das partes acessórias;
b) Where the different parts are economically independent, each part is valued by applying the corresponding rules, the value of the property being the sum of the values of its parts.
b) Caso as diferentes partes sejam economicamente independentes, cada parte é avaliada por aplicação das correspondentes regras, sendo o valor do prédio a soma dos valores das suas partes.
3. The taxable property value of mixed property is the sum of the values of its rural and urban parts, determined by applying the corresponding rules of this Code.
3 - O valor patrimonial tributário dos prédios mistos corresponde à soma dos valores das suas partes rústica e urbana determinados por aplicação das correspondentes regras do presente Código.
Check the rules for urban property with main and ancillary or economically independent parts, and the sum rule for mixed property.
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.