Caderneta predial (property tax record)
Caderneta predial Property tax record
The caderneta predial is the document holding a property's details as recorded in the tax register (matriz predial): one caderneta in the approved form is drawn up and given to the taxpayer for each registered property. It is obtained from the Portal das Finanças. It shows the property's tax position, not its legal position.
In practice
This is where a buyer confirms the taxable value, the tax register number, the class of property and the areas — everything that feeds the IMT and IMI calculations, before there is a contract.
The legal position is looked up elsewhere: who the registered owner is and what charges are recorded is read on the certidão permanente from the land registry. Mismatches between the two — different areas, different holders, units that do not line up — are common, and they get resolved before the deed, not after. Notaries, registrars and the bodies that authenticate private documents can pull the caderneta electronically and hand it to the taxpayer.