Chapter IX · Organisation and maintenance of the property registers · Section III · Non-cadastral rural registers

Article 90 Archiving

Artigo 90.º · Arquivo

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

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Once the property registers have been organised, the valuation records must be archived at the finance directorate of the relevant district.

Os registos de avaliação, depois de organizadas as matrizes, devem ser arquivadas na direcção de finanças do respectivo distrito.

What we checked in this article

The archiving of valuation records at the district finance directorate once the property registers have been organised is retained.

Own property in Portugal? Article 90 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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