imóvel devoluto
Published 5 November 2026, 15:07
imóvel devoluto (empty property)
A flat or house that has stood for a long time with no one living in it and no water or electricity being used. The municipality may declare such a property empty, and its IMI rate then goes up several times over. A break in occupation for a good reason — illness, work or study elsewhere — does not count as standing empty.
Where you come across it. IMI, an inherited home or one that has been locked up for years.
It is the municipality that declares a property empty, and the decision must be challenged there, within the set deadline. The fact that a flat is not let does not in itself make it devoluto.