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

Article 79 Registration of property located in more than one parish

Artigo 79.º · Inscrição de prédio situado em mais de uma freguesia

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. If an urban property is located in two parishes of the same or of different municipalities, it is registered in the property register of the parish in which the part containing its main entrance is located, except in the case of a complex of buildings or constructions under condominium ownership (propriedade horizontal) or a similar regime, whose separate units (frações autónomas) are registered in the property register of the parish in which they are located.

1 - Se um prédio urbano se encontrar em duas freguesias do mesmo ou de diferentes concelhos, é inscrito na matriz da freguesia em que se localize a parte onde tenha a entrada principal, exceto quando se trate de um complexo de edifícios ou construções submetidas ao regime de propriedade horizontal ou similar, cujas frações autónomas são inscritas na matriz da freguesia em que se localizem.

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2. If the property is rural, or urban and not enclosed, it is registered in the parish where the larger area or the greater number of constructions is located, respectively.

2 - Se o prédio for rústico ou urbano e não vedado, é inscrito na freguesia onde esteja situada a maior área ou o maior número de construções, respetivamente.

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3. If the property is rural and enclosed, it must be registered in the parish to which the part containing the main access belongs.

3 - Se o prédio for rústico e vedado, deve inscrever-se na freguesia a que pertença a parte onde se situe a serventia principal.

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4. A property is enclosed where it is surrounded by a fence, wall or other means intended to prevent public access effectively and durably.

4 - Diz-se vedado o prédio circunscrito por cerca, muro ou outro meio tendente a impedir o acesso do público de maneira eficaz e duradoura.

What we checked in this article

The parish of registration (main entrance, larger area or greater number of constructions, main access), the exception for separate units under condominium ownership and the definition of enclosed property are retained.

Own property in Portugal? Article 79 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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