H02E - Rates Document 2024

This document can be obtained at any Finanças office, or online By logging in with the owner’s Fiscal Number and password to Finanças website (Senha).

Property can be classified as urban (urbana) that is consisting of a house and its immediately surrounding land or a plot of land inside an urbanisation; it can also be classified as rural (rústica) land without a house upon it. An urban property has a document known as the Caderneta Predial Urbana and a rural property has a document known as the Caderneta Predial Rústica. If the property is mixed, having both urban and rural areas, it is known as a prédio misto and there should be two documents, the Caderneta Predial Rústica and the Caderneta Predial Urbana. 

The type of property is important as it is not easy to obtain permission to build a house on rural land. In the Algarve it is not possible to do so since 1992 and the introduction of the PROTAL regional planning regulations. 

These documents, the Caderneta Predial Rústica and the Caderneta Predial Urbana, are very important and the originals should be kept safely together with your property registration document (Título de Registo Predial) and the Habitation Licence (Alvará de Licença de Utilização). Further details of these documents are given in Bulletins H/01, H/03 and H/04. 

Rural property rates document (Caderneta Predial Rústica) 
This document describes a rural property or the rural part of a mixed property andidentifies the property by the name of the council (Concelho), the name of the parish (Freguesia), the map section (Secção) and the property number (Prédio Nº). The name of the current owner, their address and tax number (número fiscal de contribuinte) also appear on this front page. If the property is owned by a married couple (regime de bens em comum), only the name of the husband appears on the Caderneta Predial Rústica but the wife is still considered to be a joint owner. 

This document also identifies the land’s immediate neighbours. 

Urban Property Document (Caderneta Predial Urbana) 
The Caderneta Predial Urbana lists the name of the Município, the Freguesia, the Matriz predial/ urbana and the Artigo Nº. The name of the owner, their tax number (número fiscal de contribuinte) and address also appear. There is a column for any alterations to this document. In addition, there is a description of the building including the number of rooms and the names of the owners of the neighbouring properties. The size of the building and the land immediately surrounding it are specified in square metres. On the back page are the figures for calculating the ratable value. There is also space for noting any alterations or observations relating to this building. 

It is the owners’ responsibility to ensure that their property is registered in the land register (Registo Predial) and Department of Finances (Repartição de Finanças). Any event which alters the rateable value of the property requires that the owner should inform his local Department of Finances (Repartição de Finanças). For urban land, this is done on form HERE.

Fill in four copies and hand them in to the Department of Finances (Repartição de Finanças) who will then return one copy stamped and signed to you. Take care in filling out this form, it is advisable to take professional advice. Do not over declare the value of the property. Within the next few months there will be an inspection of your property by the Department of Finances (Repartição de Finanças) and they will decide what is to be the new rateable value (valor patrimonial/tributável correspondente). They will advise you by letter of the new value.