Chapter IX · Organisation and maintenance of the property registers · Section I · Common provisions

Article 78 Competence to organise and maintain the property registers

Artigo 78.º · Competência para a organização e conservação das matrizes

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 organisation and maintenance of the property registers (matrizes) are the responsibility of the tax offices where the properties are located.

1 - A organização e conservação das matrizes incumbem aos serviços de finanças onde os prédios se encontram situados.

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2. The central services of the Directorate-General for Taxation (DGCI) may, after hearing the director of finance, take over responsibility for organising the property registers of any tax office.

2 - Podem os serviços centrais da Direcção-Geral dos Impostos, ouvido o director de finanças, chamar a si a competência para a organização das matrizes de qualquer serviço de finanças.

What we checked in this article

The competence of the tax office where the property is located and the power of the DGCI central services to take over the organisation of the registers after hearing the director of finance are retained.

Own property in Portugal? Article 78 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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