a) The year, inclusive, in which the portion of territory and the other elements referred to in Article 2 are to be classified as property;
a) Do ano, inclusive, em que a fracção do território e demais elementos referidos no artigo 2.º devam ser classificados como prédio;
b) The year following that in which the exemption ends, unless the taxpayer, while benefiting from an exemption, acquires a new property for own permanent residence and remains the holder of the right of ownership of the exempt property, in which case the tax is payable in the year in which the property ceased to be occupied by its owner;
b) Do ano seguinte ao do termo da situação de isenção, salvo se, estando o sujeito passivo a beneficiar de isenção, venha a adquirir novo prédio para habitação própria e permanente e continuar titular do direito de propriedade do prédio isento, caso em que o imposto é devido no ano em que o prédio deixou de ser habitado pelo respectivo proprietário;
c) The year, inclusive, in which building, improvement or other alteration works that have caused a change in the taxable property value of a property are completed;
c) Do ano, inclusive, da conclusão das obras de edificação, de melhoramento ou de outras alterações que hajam determinado a variação do valor patrimonial tributário de um prédio;
Check the three remaining starting points of liability, the own-permanent-residence exception in paragraph 1(b), and that points (d) and (e) and paragraphs 2 to 7 are shown as repealed.
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.