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

Article 80 Form of the property registers

Artigo 80.º · Forma 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 property registers consist of records made by register entry (artigo), in electronic or paper form.

1 - As matrizes são constituídas por registos efectuados, por artigo, em suporte informático ou de papel.

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2. Save as provided in Articles 84 and 92, each property corresponds to a single register entry in the property register.

2 - Salvo o disposto nos artigos 84.º e 92.º, a cada prédio corresponde um único artigo na matriz.

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3. Register entries are numbered consecutively in the property register of each parish and in each section of the cadastral property register.

3 - A numeração dos artigos é seguida na matriz de cada freguesia e em cada secção na matriz cadastral.

What we checked in this article

The rule that each property has a single register entry, subject to Articles 84 and 92, and the consecutive numbering by parish and cadastral section are retained.

Own property in Portugal? Article 80 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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