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

Along with supplementary documents and information provided by the taxpayer in Portugal, the “Modelo 1” IMI form allows the following:

— assessment and recording in the urban land registry of new, omitted, improved, modified and reconstructed urban properties;

— adjustment of taxable assessed value;

— assessment of urban properties transmitted for the first time, subject to applicable IMI, and pending assessment;

— assessment due to change of allocation of an urban property;

— dispute, when the taxpayer believes that the taxable assessed value is too high, within 3 years of recording the prior assessed amount.


The “Modelo 1” IMI form must be submitted:

— when an urban property must be assessed, or facts occur that may change the assessed value of properties already recorded in the urban land registry;

— in the initial transfers exempt from stamp duty, and in transfers to corporate income taxpayers, even when exempt;

— initial transfers of shares of companies subject to Real Estate Transfer Tax (IMT), or of commercial, industrial or agricultural establishments with urban properties.


The following documents must be submitted with the “Modelo 1” IMI form:

— those needed to assess the property and determine its age:

— construction plans (final blueprints approved by the municipality or authenticated copies of these);

— unlicensed structures: plans under the taxpayer’s responsibility.

Exception: properties built before 07 August 1951 (inspection should be done).


In the case of land for construction: a photocopy of the subdivision permit should be submitted, or if no subdivision exists, a photocopy of the building permit, approved project, prior notice, prior approval or proof of construction viability in its place. When the final blueprints and subdivision plans are submitted to the municipality (in digital format) and duly approved, the taxpayer is exempt from submitting them to the tax office, with this information appearing in the “Modelo 1” form.

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