1. The tax is payable by the owner of the property on 31 December of the year to which the tax relates.
1 - O imposto é devido pelo proprietário do prédio em 31 de Dezembro do ano a que o mesmo respeitar.
2. In cases of usufruct or surface right, the tax is payable by the usufructuary or, after construction of the works has begun or planting has been completed, by the holder of the surface right.
2 - Nos casos de usufruto ou de direito de superfície, o imposto é devido pelo usufrutuário ou pelo superficiário após o início da construção da obra ou do termo da plantação.
3. In the case of defeasible ownership (propriedade resolúvel), the tax is payable by the person who has the use and enjoyment of the property.
3 - No caso de propriedade resolúvel, o imposto é devido por quem tenha o uso e fruição do prédio.
4. For tax purposes, the owner, usufructuary or holder of the surface right is presumed to be the person who appears or should appear as such in the property register (matriz) on the date referred to in paragraph 1 or, in the absence of registration, the person in possession of the property on that date.
4 - Presume-se proprietário, usufrutuário ou superficiário, para efeitos fiscais, quem como tal figure ou deva figurar na matriz, na data referida no n.º 1 ou, na falta de inscrição, quem em tal data tenha a posse do prédio.
Check who is liable (owner on 31 December, usufructuary, holder of the surface right, person with use and enjoyment, undivided estate under Article 81) and the presumption based on the property register.
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.