Every property (be it urban or rustic) that has been registered with the tax office in Portugal will have a caderneta predial, which is a useful document that contains a lot of information. There are two types of caderneta-urban (relating to buildings) and rustic (relating to land).
There is an example of an urban caderneta below, and the key areas have been numbered in red.
This section gives the district, council and freguesia (parish council). In addtion the registration number within the tax office (artigo matricial) and the details of the corresponding registration at the land registry (registo) are given. This is useful, as with these details you can obtain a copy of the land registry relating to the property.
The location, including the post code, is given here.
Within this section, the names of each of the neighbours of the property are given. Unfortunately, when neighbouring properties are sold this information is not updated, so it is often out of date and about as much use as an ashtray on a motorbike.
In addtion to a brief description of the property, here you have the type of use (afectação) which in this case is habitation, and the number of rooms (divisões). The number of rooms is not particularly useful as not all rooms are included.
There are a number of different areas included in this section:
This section includes a detailed calculation, and this will be the subject of a separate article, as it is quite complicated.
Some of the main information is as follows:
At the bottom of this section there are details of the documents used to calculate the rateable value, and the date these were submitted.
The name, fiscal number, address and percentage/quota of ownership are shown here.
The date that the caderneta predial was issued, and where/how it was issued
You may be wondering where all this information in relation to your property comes from. How do the finanças know so much about your house?
In most cases, the data on the caderneta predial comes from information given by the owner (or their representative) when declaring the details of the property to the finanças. One of the problems this creates is that the tax office accepts what is declared, and this is rarely verified. We regularly see errors (particularly in relation to the areas of a property) and this affects the rateable value and IMI due.
Also, when the information on the caderneta is incorrect this may then conflict with the information on the land registry. In theory, the descriptions on these documents should be identical (or at least very close to identical), so care should be taken with this information.
The majority of the information on cadernetas for rustic land is the same as an urban caderneta, as can be seen below. However section 4 is different as it contains details of the trees , in this case two almond trees (amendoeiras) and one carob tree (alfarrobeira)