Chapter V · Assessment

Article 23 Assessments based on official documents

Artigo 23.º · Liquidações com base em documentos oficiais

Código do Imposto Municipal sobre as Transmissões Onerosas de Imóveis · annex II to Decree-Law No. 287/2003 · consolidated text checked 26 October 2026

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In transfers effected by division, partition, auction sale, judicial or administrative sale, award, settlement or conciliation, the corresponding legal instruments serve as the basis for the assessment.

Nas transmissões operadas por divisão, partilha, arrematação, venda judicial ou administrativa, adjudicação, transacção ou conciliação, servem de base à liquidação os correspondentes instrumentos legais.

What we checked in this article

The list of transfers (division, partition, auction sale, judicial or administrative sale, award, settlement or conciliation) for which the corresponding legal instruments form the basis of assessment is complete.

Buying property in Portugal? Article 23 decides part of the bill.

We calculate IMT and stamp duty before you sign, check exemptions and the rate that applies to your buyer structure, and handle the property side of company and holding set-ups, 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

Property tax in Portugal, calculated before you sign

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