1. Before the deed or contract is executed, taxpayers may request, under the CIMI, a valuation of the immovable property where they consider, on reasoned grounds, that the taxable property value entered in the property register (matriz) on which the IMT assessment was based is excessive; the assessment is revised, where applicable, as soon as the valuation becomes final.
1 - Antes da celebração do acto ou contrato, os sujeitos passivos podem requerer, ao abrigo do CIMI, a avaliação de imóveis quando fundamentadamente considerem excessivo o valor patrimonial tributário inscrito na matriz que serviu de base à liquidação do IMT, procedendo-se à reforma da liquidação, sendo caso disso, logo que a avaliação se torne definitiva.
2. The result of the valuation carried out under the preceding paragraph shall be entered in the property register for all legal purposes.
2 - O resultado da avaliação efectuada nos termos do número anterior, será levado à matriz para todos os efeitos legais.
The taxpayer’s right to request a CIMI valuation before the deed or contract on reasoned grounds, revision of the IMT assessment once the valuation is final, and entry of the result in the property register are retained.
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.