Posted by: Carlos Tome & filed under IMI Municipal Property Tax.

Under the terms of the IMI code, properties are classified as follows:


Land outside of an urban settlement (not land for construction):

— allocated to agriculture, or having agricultural purposes;

— without construction, or having only outbuildings or accessory structures without economic autonomy and of minor value.


Land within an urban settlement:

— which cannot legally generate income;

— which can only be used, and is being used, for agriculture.


Buildings and structures directly allocated to agriculture (on the land described above) + water and cultivated areas.



Residential, commercial, industrial or for services, lands for construction, etc.



Neither the rural nor the urban component may be classified as the primary one.

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