The monument was built in the Nuraghic Age (15^th-14^th century BC) as a tomb for the community and the nearest village. In general, these buildings consisted of two basic parts: the corridor where the bodies were laid to rest and the exedra, usually semi-circular, which was the space dedicated to rituals.

The peculiarity of 'Perda 'e Accuzzai' lies in the fact that it does not have the exedra but only the funeral corridor. The latter reaches a maximum height of about 1.50 metres and is presently without roof, originally an 'ogival' vault, forming a pointed arch ceiling, typical of the final phase of the Nuraghic civilisation.

The floor is made of a cobblestone of medium-sized granite stones polished by water, while the walls, which tend to close in going upwards, are made of river pebbles for almost their entire height, with man-made granite slabs at the top. The inner body is 7.65 metres long, with the block next to the right jamb still embedded in the structure. On the left wall, there is a rectangular niche, made of different blocks from those on the walls (the upper one serves as a lintel).