CIMT Article 37: Place of payment

1. IMT is paid at the tax treasury offices or at any other place authorised by law, by means of a payment document on the official form.

1 - O IMT é pago nas tesourarias de finanças ou em qualquer outro local autorizado nos termos da lei, mediante documento de cobrança de modelo oficial.

2. Proof of payment of IMT is given by producing the return referred to in Article 19, accompanied by the proof of collection.

2 - A prova do pagamento do IMT é feita mediante a apresentação da declaração referida no artigo 19.º, acompanhada do comprovativo da cobrança.

What we checked in this article

Payment at tax treasury offices or other authorised places using the official payment document, and proof of payment by the Article 19 return with proof of collection, are retained.

Buying property in Portugal? Article 37 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.

Ask us about this article WhatsApp

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.

Article 37 Place of payment

Property tax in Portugal, calculated before you sign