We all need to have some sort of identification, passport, driving licence or identification card. This also goes for properties, there is a document that separates out all the tax data for the property in the case of houses. Its name is Urban Building Booklet (Caderneta Predial Urbana), and it can be needed in a number of circumstances.
It may also be referred to as a Matrix Certificate because it was issued by the Tax Authority (TA). This document is solely related to a property, much like how the car booklet is linked to a single vehicle or the citizen card is only the owner's. It is typical to see the following details in the Certificates issued to residences situated within a building:
Address of the property;
Identification of housing owners: tax identification, name and tax address;
Identification of the building, in particular the district, county, parish and matrix article (number assigned by the Finances to the building);
Description of the building: type of building (rustic or urban) and if it is in horizontal ownership;
Areas of the building: total area of the land and the implantation area;
Orientation of the fronts of the property: north, south, east or west;
Identification of the autonomous fraction: floor or the corresponding letter;
Fraction areas: private gross area and dependent gross area;
Elements of the fraction: in particular, the purpose for which it is intended (e.g., Permanent Own Housing, Lease), typology (number of divisions), permilage and number of floors;
Housing valuation data, i.e., the year of enrollment in the matrix, the current Tax Asset Value (VPT) of the fraction, as well as the respective date of assignment and the formula used for the calculation of the VPT.
What is the Urban Building Book used for?
Given that the Urban Building Booklet is the record that contains all the property tax information, it may be requested in a number of circumstances, including:
Purchase or sale of the property;
Housing Credit;
Conclusion of electricity and water contracts;
Issuance of the Energy Certificate;
Calculation of the Municipal Property Tax (IMI) and the Municipal Tax on Onerous Real Estate Transfers (IMT);
Proof of the tax and matrix situation of the property;
Transmission of information about the building, fraction and its owners;
Registration at the Land Registry Office.
How to get the Urban Building Booklet?
There are two ways to receive this document: physically or electronically. Legally speaking, the certificate is worth the same. However, when you visit a Finance Desk (Finanças), you will have to provide personal identity, the property's matrix number, and payment for the document's issuance fee.
The service is available for free online. Simply use your personal key to access the Portal das Finanças and complete the following procedures to receive Cadeneta Building Urbana:
Access the Finance Portal;
Click on "Citizens" and then "Services";
In the "Buildings" section, select "Building Book" and click on the "Get Proof" option;
You must enter your taxpayer number and access code;
After your authentication, you must indicate the parish, article number and fraction such as type of building whose building booklet you want to obtain. Then all you have to do is click "Consult".
Please be aware that regardless of whether you request the Urban Building Booklet over the phone or online, it is only valid for 12 months.
Who can apply for the Building Booklet?
The owner is in charge of submitting an application for the Urban Building Booklet. Anyone who is interested in learning more about a property may seek a copy of the property's technical data sheet or housing license at the town hall where the property is located, or they may request a certificate from the online land registry.