What is a Caderneta Predial? The tax "identity card of a property" in Portugal explained

Short definition:

The Caderneta Predial is the official tax document for properties in Portugal. It documents the location, use, area, owner and value of a property as determined for the calculation of property tax.

Why this document is important

If you want to buy, sell or mortgage a property in Portugal, you can't get past the Caderneta Predial. The document is kept by the Tax Office (Autoridade Tributária) and forms the tax basis of a property, regardless of whether it is a piece of land, an apartment or a house.

Unlike many other countries, Portugal has two separate registers:

Caderneta Predial → Tax Register

Registo Predial → property and encumbrance register

Both documents complement each other, but fulfil different functions.
For every transparent real estate purchase, both documents must therefore always be available.

What is in the Caderneta Predial?

The content is standardized and includes:

• Complete location description of the property
• Unique article number in the tax register
• Parcelling and use information (urban, rural, mixed)
• Area information: total area, living space, outbuildings, land
• Layout of the interiors according to registration
• Tax value of real estate (Valor Patrimonial Tributário, VPT)
• Information on buildings (e.g. floors, year of construction according to registration)
• Name and tax number of the owner

The property value calculated by the tax office and documented here is used to calculate the property tax. The value is multiplied by a percentage, which is between 0.3% and 0.45% depending on the region, and is set annually. In Lagos in the Algarve, for example, it will be 0.3% in 2025.

The caderneta also records whether it is an urban property (prédio urbano) or a rural property (prédio rústico). This classification influences both the tax assessment and the permissible use.

However, Caderneta only confirms the tax registration. It is not clear from this whether an existing building or an extension has actually been approved under building law. This information can only be obtained from the municipality (building permit, usage permit, approved plans).

What do I need the Caderneta for when buying real estate?

1. Preparation of the purchase documents

Without Caderneta, the key tax data of the property cannot be checked or correctly transferred to the purchase documents.

2. Financing by banks

Portuguese banks require the caderneta to verify the tax value and have documentation complete.

3. Tax assessment at the time of purchase

The IMT tax is calculated on the basis of the purchase price or the tax value, whichever is higher. Although the purchase price is usually higher than the value from the caderneta, it is still essential to have the document and the value available.

4. Examination by lawyers

The legal due diligence process relies on the information provided by Caderneta to verify land, type of use and tax registration. Especially in the case of older properties, the areas registered in the Caderneta do not always correspond exactly to reality. Such discrepancies are not uncommon in Portugal and should be checked by the lawyer.

Caderneta Predial vs. Registo Predial – the difference

In short:
The Caderneta shows what exists - the Registo shows who owns it and whether there are any encumbrances on it.

Where can I get the Caderneta Predial?

It is accessible free of charge for owners. Either at the tax office or online after logging in to the tax office's portal:

Select the Finanças → "Imóveis" portal and download Caderneta.

Buyers who are not yet registered as owners usually receive them from the seller or the appointed lawyer.

How up-to-date does Caderneta have to be?

The Caderneta Predial does not update automatically. Changes such as renovations, extensions or a change of use must be reported by the owner to the tax office; only then will the document be adapted.

For the purchase of real estate, financing or official proceedings, notaries, banks and lawyers require a Caderneta that is not older than six months. The background is simple: tax values or area data may have changed since the last update. Owners can download an up-to-date version free of charge at any time via the portal das Finanças.

FAQ: The Caderneta Predial in practice

What exactly is in the Caderneta?
Tax information such as location, use, areas, owners and the taxable value of the property. However, it does not contain any further details on ownership or encumbrances.

Do I need the Caderneta for the purchase contract?
Yes. It is part of the complete purchase documents and is required by lawyers, notaries and banks.

Is the Caderneta a proof of ownership?
No. Binding ownership and encumbrance relationships are exclusively in the Registo Predial.

How often does the Caderneta need to be updated?
Whenever areas or usage change. Otherwise, it remains unchanged. In addition, the tax office can update the tax value of the property.

Can I download the Caderneta online myself?
Yes. As an owner, at any time in the portal the Finanças.