Chapter IX · Organisation and maintenance of the property registers · Section VI · Custody and maintenance of the geometric cadastre

Article 95 Competence to keep the records

Artigo 95.º · Competência para conservar os elementos

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 Directorate-General for Taxation (DGCI) is responsible for the custody and maintenance of the geometric-based records in its possession, as well as of the property registers.

1 - Compete à Direcção-Geral dos Impostos a guarda e conservação dos elementos de base geométrica em seu poder, bem como das matrizes.

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2. Changes to the plot maps are the responsibility of the Portuguese Geographic Institute (Instituto Geográfico Português) and are recorded in three copies of those maps, one of which remains with the Institute, another with the said Directorate-General for Taxation and the third with the relevant tax office.

2 - As alterações nos mapas parcelares incumbem ao Instituto Geográfico Português e são consignadas em três exemplares dos mesmos mapas, um dos quais fica no Instituto, outro na referida Direcção-Geral dos Impostos e o terceiro no serviço de finanças respectivo.

What we checked in this article

The DGCI’s custody of the geometric records and registers, the Institute’s responsibility for plot map changes and the three copies with their holders are retained.

Own property in Portugal? Article 95 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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