In Portugal, harmonization between the property tax card and the property certificate is an important process to ensure that documents relating to a property are correct and aligned. The specific legislation on area discrepancies is established in the Property Registration Code, which defines the limits and procedures for correcting area discrepancies.
Types of Discrepancies and Accepted Percentages
There are three types of area discrepancies, each with different accepted percentages, according to the type of property:
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Rural properties not subject to geometric cadastre: The accepted discrepancy is up to 20%.
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Rural properties subject to geometric cadastre: The accepted discrepancy is up to 5%.
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Urban properties or construction land: The accepted discrepancy is up to 10%.
General Harmonization Rule
The general harmonization rule, according to article 28 of the Property Registration Code, establishes that there must be coherence between the location, area, and matrix article contained in the property certificate (description) and the property tax card (matrix registration).
Procedures for Opening or Updating the Description
Article 28-B of the Property Registration Code establishes the following procedures for opening or updating the property description:
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Area Update: The property description area can be updated, provided it is within the established percentage limits. The registered owner must declare that the correct area is that contained in the matrix.
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Opening Description for Undescribed Properties: In this case, the area contained in the matrix will be used to describe the property, upon declaration by the interested party.
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Limited Use of Update Facility: This possibility of simplified update (within the margins of 5%, 10%, or 20%) can only be exercised once per property. If subsequent corrections are needed or if they exceed the margins, the formal rectification process with a technical plan must be followed.
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Mentioned in the Description: The exercise of this facility must be expressly indicated in the property description.
Procedure in Case of Measurement Error
In situations of measurement error between the tax card and the property certificate, Articles 28-A and 28-B of the Property Registration Code define the procedures to follow:
A) When the Discrepancy is Within Percentage Limits:
If the area discrepancy between the property description and the property title is within the accepted limits, the registered owner can update the area, explaining that the discrepancy results from a simple measurement error.
B) When the Discrepancy Exceeds Percentage Limits:
If the area discrepancy exceeds the established limits, it is necessary to follow specific procedures, depending on the type of property:
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For Properties with Cadastral Matrix:
- Proof of measurement error is required based on information contained in the matrix registration.
- The owner must declare that the property’s geometric configuration has not changed.
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For Properties with Non-Cadastral Matrix:
- A property plan prepared by a qualified technician must be presented, together with a declaration by the owner confirming that there has been no change in the property’s configuration; or
- A property plan accompanied by a declaration from adjacent owners confirming the absence of changes in the property’s configuration. It is important to note that, if the correct area is greater than that contained in the matrix, a Model 1 IMI Declaration must be previously submitted to the Tax Authority to update the Property Tax Card before proceeding to the Registration Office.
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Signature of Adjacent Owners:
- The signature of any adjacent owner can be replaced by judicial notification, provided there is no opposition within 15 days. Any opposition will be noted in the property description.
Impact of BUPi (Single Property Counter)
Currently, for rural and mixed properties, area and boundary harmonization should be carried out primarily through BUPi.
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Georeferenced Graphic Representation (RGG): The rectification of the area in the Property Certificate depends, in many municipalities, on the submission of an RGG. Once validated, this georeferencing serves as technical proof for the area correction in the Registration Office and the Tax Service.
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Simplification: The RGG validated in BUPi can replace the need for isolated topographic plans, being the official mechanism to ensure that the documentary area corresponds to the physical reality of the land.
Additional Technical Note: Remember that the harmonization process should always start with the Tax Service (Tax Card) and then end at the Registration Office (Certificate), as Property Registration requires that the tax document is already in compliance or that the change is made simultaneously based on the updated tax document.
In case of doubts, consult a lawyer to ensure that the property area harmonization procedure is carried out correctly and in accordance with current legislation.