##  [IMI - The average value of construction has been updated](/pt/en_GB/new/imi-average-value-construction-has-been-updated-0) 

# IMI - The average value of construction has been updated





Portugal - 01 / 14 / 2020





Tax Alert Portugal













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**The average value of construction per square meter, for the purposes of article 39 of the Municipal Property Tax (IMI) Code, to enter into force in 2020, maintains the amount effective in 2019 of EUR 492.00, as was officially published by [Ministerial Order no. 3/2020, of 20 January](https://dre.pt/application/conteudo/127970106).**





We note this value is applicable to all urban properties whose Model 1 (IMI) forms are delivered since 1 January 2020.









[Tax](/pt/en_GB/tags/tax), [Portugal](/pt/en_GB/tags/portugal)





---

 This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.



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