The reform project was approved this month by the European Commission and the idea, say Finance, is to “promote the use and appreciation” of properties.
Agricultural properties were not evaluated in light of the rules of the 2003 IMI code, unlike urban buildings.

The Government will proceed with the review of the taxation of rustic properties, which has been on the table since at least 2017 but which will now have support from the European Commission, in a project approved earlier this month by the Community Executive.
At stake is "the technical design of a model of taxation of rustic properties"

Source: Jornal de Negócios
Fiscalidade