Map

Click on this link to download a simplified map of Foral with the suggested lot numbers for each property. Recently, a number of plots have been sold with the intention of getting a permit to build a house and the new owner has used the random parcel number as the lot number. Of course, the owner can lable the property whichever way they wish but without using a logical numbering system, it becomes next to impossible for deliveries and trades people to locate the property without searching all of Foral or having very detailed instructions. Using this map will make it much simpler to locate an individual lot number, and avoid duplication. No names are included (as data protection requirements).

The property registry description (“descrição predial”) and the tax property article number (“artigo matricial”) refer to the same property, but they belong to different systems and serve different purposes.

Tax Property Article Number (“Artigo Matricial”)

The artigo matricial is the number used by the tax authorities to identify a property for tax purposes. It is managed by the Autoridade Tributária e Aduaneira (Portuguese Tax and Customs Authority) and appears on the property tax certificate (“caderneta predial”). It includes information such as:

· taxable property value;

· declared area;

· type of property;

· fiscal location;

· owner registered with the tax authority;

· property use (housing, commercial, land, etc.).

Examples:

· Urban article no. 1234 of parish X

· Rural article no. 56 section A

Its main purpose is:

· calculating IMI (municipal property tax) and other taxes.

Property Registry Description (“Descrição Predial”)

The descrição predial is the legal registration of the property. It is managed by the Instituto dos Registos e do Notariado through the Land Registry Office. The property registry description contains:

· identification of the property;

· location;

· composition of the property;

· area;

· owners/title holders;

· mortgages;

· liens or seizures;

· usufruct rights;

· other rights and encumbrances.

Each property has a registry description number at the Land Registry Office. Its main purpose is:

· legally proving ownership and rights over the property.

Main Difference

Tax Property Article Number Property Registry Description

Tax system Legal system

Managed by the Tax Authority Managed by the Land Registry

Used for taxes Used as legal proof of ownership

Found in the property tax certificate Found in the land registry certificate

May contain outdated data Should reflect the legal status of the property

Important

The information in the two records does not always match. For example:

· different property areas;

· outdated owner information;

· a property may have a tax article number but no registry description;

· land divisions may not be updated in both systems.

When dealing with property sales, inheritances, or land legalization, it is usually necessary to check both records.

Commonly used documents:

· Property tax certificate (“caderneta predial”) → shows the tax property article number;

· Permanent land registry certificate (“certidão permanente do registo predial”) → shows the property registry description.