Chapter IX · Organisation and maintenance of the property registers · Section II · Cadastral rural registers

Article 86 Rural property register

Artigo 86.º · Matriz rústica

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. Cadastral rural property registers must specify:

1 - As matrizes cadastrais rústicas devem especificar:

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a) The cadastral designation of the property;

a) A designação cadastral do prédio;

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b) The name, tax identification and residence of the owners, usufructuaries or surface-right holders;

b) O nome, identificação fiscal e residência dos proprietários usufrutuários ou superficiários;

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c) The location and name of the properties, where they have one;

c) A localização e nome dos prédios, quando o tenham;

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d) The rights relating to each property, including those arising from permanent charges and encumbrances on other properties;

d) Os direitos referentes a cada prédio, incluindo os resultantes de ónus e encargos permanentes que incidam sobre outros prédios;

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e) The plots with their sequence number, type of crop, class, use and area in hectares;

e) As parcelas com o seu número de ordem, qualidade de cultura, classe, destino e área em hectares;

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f) The taxable property value (VPT).

f) O valor patrimonial tributário.

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2. In municipalities where a property cadastre (cadastro predial) exists, the property register must also include the property identification number (NIP).

2 - Nos municípios onde exista cadastro predial, a matriz deve compreender ainda o número de identificação predial (NIP).

What we checked in this article

The particulars listed in paragraph 1(a) to (f) and the property identification number (NIP) requirement in municipalities with a property cadastre are retained.

Own property in Portugal? Article 86 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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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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