Tax Authority (Finanças)PDF form

Property Purchase Declaration for IMT (Declaração de compra de imóvel para o IMT)

A Tax and Customs Authority (Finanças) form for declaring a property purchase, or another transfer for consideration, and calculating the tax due. It is not a form from the Institute for Mobility and Transport (Instituto da Mobilidade e dos Transportes).

Official form: Modelo 1 do IMT · Autoridade Tributária e Aduaneira

What it is for

Declare the purchase of a house, plot of land or other property in order to settle the property transfer tax
State the facts, amounts and any benefits that affect the tax
Add extra buyers or properties using the annexes

Example (fictitious). Titus Gorila has signed a promissory contract to buy a flat and wants to see how the purchase is declared to the Tax and Customs Authority (Finanças).

What it is

Here IMT stands for the Municipal Property Transfer Tax (Imposto Municipal sobre as Transmissões Onerosas de Imóveis), collected by the Tax and Customs Authority (Finanças), not the Institute for Mobility and Transport (Instituto da Mobilidade e dos Transportes). Form 1 (Modelo 1) is used to declare acquisitions for consideration and to settle the tax. It has annexes for other parties (I), additional properties (II) and extra facts, amounts, shares, charges or benefits (III). It is submitted on the Tax Portal (Portal das Finanças), through the e-balcão online service desk or in person by appointment. We do not calculate the tax or submit the declaration.

What you receive

You receive the official blank PDF form, with an explanation of what it is for. The Titus assistant answers your questions about filling it in. You can combine it with other documents in the same request, with a single payment. We do not ask for any password for forms.

Titus assistant

Do you have questions about this form? Ask, for example, what a field means or who should sign it.

The assistant explains; it does not fill in or submit anything on your behalf. Do not type passwords or third parties' data.

Things to note

You receive the blank form; the person making the declaration fills it in and signs it. Older instructions do not confirm current rates or exemptions, so please check the version and the rules with the Tax and Customs Authority (Finanças). We do not submit anything on your behalf and we do not guarantee the outcome.

Frequently asked questions

If there is more than one buyer, do I need another form?

Usually Annex I is enough, as it covers additional parties. Please check the form's instructions.

Is this form the same as the IMT vehicle registration application?

No. They are two different bodies: this one belongs to the Tax and Customs Authority (Finanças) and concerns property; the vehicle one belongs to the Institute for Mobility and Transport (Instituto da Mobilidade e dos Transportes).