Property tax record (caderneta predial)
Updated on
The caderneta predial is the Tax Authority document summarising a property’s tax data: register article, location, areas, use, taxable value and holders.
For every property entered in the tax register there is a caderneta predial (IMI Code, article 93). It is, in practice, the property's tax identity card. It shows the , the parish, the type of property, the areas, the year of registration, the use (housing, commerce, and so on) and the .
The tax record does not prove who the owner is, nor does it show mortgages or seizures. Entry in the tax register creates a presumption of ownership for tax purposes only (article 12(5)). To find out who owns the property and which exist, the right document is the land registry's .
The owner obtains the tax record on the Portal das Finanças. At auctions it is usually attached to the listing.
Example
Illustrative example: the tax record of a flat reads 'use: housing; private gross area: 85 m²; VPT: €92,000'. The auction listing says 100 m². The difference is a point to clarify with whoever is running the sale before bidding.
In practice, at an auction
Use the tax record for three checks: whether the area and layout match the listing; what the registered use is (a 'storage room' or 'warehouse' is not a dwelling, even if it looks like one); and what the VPT is, which in Tax Authority sales is the starting point for the .
If the tax record is not attached to the listing, ask whoever is running the sale for it. The areas and layout it shows come from tax declarations and assessments and may not match reality: a viewing is still needed.