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

Article 99 Registration of new properties or properties with changed boundaries

Artigo 99.º · Inscrição de novos prédios ou de prédios modificados quanto aos limites

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

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New properties and properties whose boundaries have been changed receive the registration number due to them in the property register, in accordance with the following rules:

Os novos prédios e aqueles cujos limites tenham sido modificados recebem o número de inscrição que na matriz lhes competir, atendendo às regras seguintes:

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a) The numbers of properties that come to form a new register entry may not be used;

a) Não podem ser utilizados os números de prédios que passem a constituir um novo artigo matricial;

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b) The cadastral designations previously assigned to the elements forming new properties are referenced, and the entries for each of those elements state the register entry of the new unit;

b) São referenciadas as designações cadastrais anteriormente atribuídas aos elementos que entrarem na formação de novos prédios e nas inscrições de cada um desses elementos menciona-se o artigo matricial da nova unidade;

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c) A property formed by the merger of adjoining properties has a single entry in the cadastral property register.

c) O prédio constituído pela reunião de prédios confinantes tem uma só inscrição na matriz cadastral.

What we checked in this article

The bar on reusing numbers in point (a), the cross-referencing in point (b) and the single entry for merged adjoining properties in point (c) are retained.

Own property in Portugal? Article 99 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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