Property Tax Record (Caderneta Predial)

What Is It?

The Property Tax Record (Caderneta Predial) is the official tax document of a property, issued by the Portuguese Tax Authority (Autoridade Tributária e Aduaneira — Finanças).

While the Land Registry Certificate (Certidão Permanente Predial) confirms legal ownership, the Caderneta Predial focuses on the property’s tax classification and fiscal value.

What Is It For / Why Is It Important?

Tax Calculation
It serves as the reference document for calculating:

• IMI (Imposto Municipal sobre Imóveis), and

• IMT (Imposto Municipal sobre as Transmissões Onerosas de Imóveis)

Taxable Property Value
Displays the property’s VPT (Valor Patrimonial Tributário), which is the official value assigned by the State for taxation purposes.

Contracts and Transactions
Required for property sales (Escritura) and often requested when setting up utility contracts such as water, electricity, or gas.

Technical Information
Includes key property data such as:

• private gross area,

• land area,

• year of construction,

• property typology (e.g., T3).

Where Can You Obtain It?

Online (Most Common — Free)
Through the Portal das Finanças, under Património → Imóveis, using the owner’s personal login.

In Person
At any local Tax Office (Serviço de Finanças).

What Does It Cost?

• Online: Free for the property owner

• In person: Approximately €10

Validity

The document is generally considered valid for 12 months, as fiscal data and taxable values may be updated annually.

Key Difference at a Glance