Property tax record (caderneta predial) vs permanent land registry certificate (certidão permanente do registo predial)

Two entities, two different questions

The confusion is common because both documents refer to the same property. The difference lies in the question each one answers. The property tax record (caderneta predial) answers the question «how is the property registered for tax purposes?». The permanent land registry certificate (certidão permanente do registo predial) answers «who is the owner, and what charges are registered against the property?».

The property tax record

It is issued by the Tax and Customs Authority (Autoridade Tributária e Aduaneira) and reflects the property's entry in the property tax register (matriz predial). It usually shows the tax registration number (artigo matricial), the parish (freguesia), the description of the property (urban, rural or mixed), the area, the type of use, the taxable property value and the holder recorded in the tax register, among other details.

The taxable property value (valor patrimonial tributário) is the basis for calculating taxes such as IMI and, in certain cases, IMT and stamp duty. It is important to note that the property tax record is a tax document: the ownership shown on it comes from the tax register and may not reflect the legal situation, for example shortly after a purchase, before the record has been updated. You can obtain the property tax record from the Tax Authority portal (Portal das Finanças) using the owner's login credentials.

The permanent land registry certificate

It is issued by the land registry offices (conservatórias do registo predial) and reflects the legal status of the property. It includes the property description and the current registrations: ownership (who registered it and on what basis), as well as charges and encumbrances such as mortgages, attachments, usufructs, seizures and other restrictions.

The certificate is called «permanent» because it is obtained through an access code that allows it to be consulted online for a set period, usually six months, with the information always up to date. This is the certificate that the bank and the notary request to confirm that the seller really is the owner and that the property is free of encumbrances, or to identify any that exist.

Key differences to bear in mind

The property tax record is mainly used for tax purposes and to identify the property before the Tax Authority (Finanças). The certificate is used to prove ownership and to find out about any encumbrances. It is common for the area, type or description of the property to differ between the two documents, and any such discrepancy should be corrected before the deed is signed, as it may delay the transaction.

You should also check that the tax registration number (artigo matricial) shown on the certificate matches the one on the property tax record, and that the owners' names are the same on both.

When you need one or the other

In a property sale, you will in practice need both. The bank requests them for the mortgage, the notary for the deed, and the estate agent to list the property. If you are selling, start by checking both and make sure they match. If you are buying, ask the seller for them as early as the offer stage.

Titus Docs can obtain on your behalf the official documents available on the Tax and Customs Authority portals when access requires the holder's credentials, and explains what each one means.