Mixed property (prédio misto)
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A prédio misto is a property with a rural part and an urban part where neither can be considered the main one.
When a property has a part and an part, the rule is to classify the whole according to the main part. Only if neither part can be considered the main one is the property a prédio misto (IMI Code, article 5).
The typical case is the quinta: a dwelling and farmland that form a single property at the registry.
At the Tax Authority, a mixed property has two register articles, one urban and one rural, and its is the sum of the values of the two parts, each assessed under its own rules (article 7(3)). At the land registry, the states that the property is 'mixed' (Land Registry Code, article 82).
Example
Illustrative example: a farm with a house (urban part, VPT of €80,000) and 2 hectares of vineyard (rural part, taxable value of €5,000) is described as one mixed property. The VPT of the whole is €85,000. At auction, it is all sold together.
In practice, at an auction
Check that the listing identifies both register articles and ask for both . Verify on the whether this is a single mixed property or two separate properties (one urban, one rural) sold as a lot: the difference matters if you later want to sell only one part.
is calculated differently for the rural part and the urban part, so you need to know the value attributed to each. Check with the Tax Authority how the price is split before doing your sums.