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

Article 83 Registration of exempt property

Artigo 83.º · Inscrição de prédios isentos

Código do Imposto Municipal sobre Imóveis · annex I to Decree-Law No. 287/2003 · consolidated text checked 26 October 2026

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Exempt property is registered on the general terms, but the legal provision establishing the exemption is stated in the remarks column; where the exemption is temporary, the dates on which it begins and ends, as well as the relevant decision and the file in which it was issued, where applicable, must also be stated in that column.

A inscrição dos prédios isentos faz-se nos termos gerais, mencionando-se, porém, na coluna das observações, o preceito legal que estabeleça a isenção, devendo ainda, quando esta situação seja temporária, indicar-se, na referida coluna, as datas em que tenha início e termo, bem como o respectivo despacho e o processo em que haja sido proferido, sendo caso disso.

What we checked in this article

The particulars to be entered in the remarks column, including start and end dates and the decision for temporary exemptions, are retained.

Own property in Portugal? Article 83 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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