What are the applicable vehicle taxes?

In Portugal, it is applied the Vehicles tax (ISV) and the Single Transit Tax (IUC) However, citizens wishing to transfer their residence from one Member State or other country to Portugal may benefit from exemption from ISV under certain conditions and limitations.
Who can benefit from the exemption from vehicles tax?

The above 18 years of age that have resided in a Member State of the European Union (EU) or other country for at least 12 months, they are entitled to drive for a minimum period of residence in the country of origin, and transferring residence to Portugal, can benefit from ISV, provided that the following conditions are met:

  • With regard to the conditions attached to the residence in the country of origin, the applicant must provide proof of residence in another EU Member State or other country for a period of 12 months, consecutive or, if that country be in force stay restrictions and respective transfer to Portugal;
  • For calculating the period of effects of 12 months of residence in situations where the country of origin establish stay restrictions, and the residence was fixed by non-consecutive periods, it has the total length of stay in the country on the basis of certificate issued by the competent consular authority and may not each period be less than 183 days per calendar year.

Note: It is not considered resident in another Member State or other country, people who are abroad for study, internships or execution of fixed-term functions up to two years.

 

How to apply the General framework for taxation of the Vehicle taxes?
Whenever there are no legal assumptions inherent in the ISV exemption scheme at the time of transfer of residence to Portugal, or temporary admission regime, the entry of a taxable vehicle in Portugal is taxable event, being the vehicle subject to the payment of ISV.
 
How to apply the Single Transit Tax?
The Circulation Transit Tax focuses on:
  • Vehicles of categories A, B, C, D and E - covering virtually every type of motorized land vehicles;
  • Vehicles of category F - of particular use recreational craft;
  • Vehicles of category G - private use of aircraft.
 
Where to get more information?
Portal das Finanças - http://www.portaldasfinancas.gov.pt

Source: Ministry of Finance


How to apply the General Framework of Taxation for Vehicles (ISV)?

Whenever there are no legal assumptions inherent in the ISV exemption scheme at the time of transfer of residence to Portugal, or temporary admission regime, the entry of a taxable vehicle in Portugal is taxable event, becoming the vehicle subject the payment of ISV.
How is the motor vehicle tax regularization of admitted / imported by individuals in the national territory processed?
Tax regularization of a private vehicle (considering as such a taxable person who admits or import taxable, new or used vehicles, in order to meet its own transport needs) takes place upon presentation of Customs Vehicle Declaration (DAV) with a customs office, within 20 working days after the entry of taxable vehicle in the country.
 
What are the documents to be presented at the Customs to regularize the tax situation of the vehicles?
To regularize the tax position of your vehicle, you must surrender the following documentation:
  • Foreign registration certificate or equivalent document;
  • Commercial invoice or sales statement in the case of acquisition to another;
  • Certificate of conformity;
  • Transport document and respective payment receipt whenever the vehicle does not join the national territory by its own means;
  • Document the effective measurement of the level of carbon dioxide emissions by legally authorized technical center, where this element is not included in the respective certificate of conformity.

Note: CO2 emissions of used vehicles, resulting in an effective measurement for legally authorized service center, whose CO2 value below the constant oldest certificate of conformity of the vehicle of the same make, model and version, or in the case of this not on the available information, a similar vehicle, are not deductible for tax purposes, prevailing the value of the certificate.

How do you calculate the ISV?
The ISV has specific nature, and its tax base, recognized for the type of vehicle by cylinders, and carbon dioxide emission level (CO2) on the combined test cycle and the level of particulate emissions when applicable, the elements of the vehicle certificate of conformity.
To calculate the ISV: ISV simulator.
 
What it is and how it is the vehicle valuation method process?
Whenever the vehicle owner understands that the calculated tax (by applying the constant reduction table of article 11, paragraph 1 of CISV) exceeds the tax calculated by applying the formula bellow indicated, he may require the director of customs, against the prior payment of a fee fixed by Government member of the Government responsible for finance (Ordinance No 44/2011 of 26 January, in the wording given by Decree No. 297/2013, October 4), until the expiry of the payment due-date of the ISV, that is applied the method of evaluation of vehicles, for final settlement of the tax.
 
Formula: ISV = V/VR * (Y + C)

ISV - is the amount of tax payable;
V - is the commercial value of the vehicle, based on the average value of reference indicated in the specialized sector publications, presented by the interested party, weighted by evaluation of the vehicle, as appropriate, due to certain specific factors, such as mileage, mechanical condition and conservation;
VR - is the selling retail price of an identical vehicle in the year of first registration of the vehicle tax, as stated by the applicant, considering as such the vehicle of the same make, model, and propulsion system, or in the case of this does not appear to available information, a similar vehicle entered the domestic market in the same year in which the vehicle to be introduced in consumption was registered for the first time;
Y - is the amount of tax calculated based on the engine capacity component, taking into account the table and the rate applicable to the vehicle, effective at the time of payment of the tax;
C - is the "Cost of Environmental Impact", applicable to vehicles subject to the Table A in effect at the time of payment of the tax, and whose value corresponds to the environmental component of that table.
 
What is the deadline for payment of ISV? And in this period can the vehicle be circulating?
After the submission of the request for tax regularization, the due-date of payment of the ISV is 10 working days from the settlement notification.
After the deadline for submission of DAV and until the deadline for payment of the tax, it is allowed to circulate in the country vehicles with foreign registration registers, provided they are accompanied by a copy of the DAV and driven by the owner or by the respective spouse or unmarried partner.
 
What is the real meaning of the terms "Admission" and "import"?
The term "admission" refers to the entry of a vehicle originating or in free circulation in another EU Member State in the country. The concept of "import" is, in this respect, the entry of a vehicle originating from Other country in Portugal.
 
Where to get more information?
Portal das Finanças - http://www.portaldasfinancas.gov.pt»

Source: Ministry of Finance


Applicable law: the Vehicle Tax Code, approved by Law No. 22-A / 2007 of June 29, available on the AT site link: http://www.dgaiec.min-financas.pt/pt/legislacao_aduaneira/isv_doclib/default.htm

Complementary theoretical information on the above mentioned schemes, available on the AT portal: ISV exemption on transfer of residence of EU / Other country to Portugal, link;


http://www.dgaiec.min-financas.pt/pt/informacao_aduaneira/Veiculos/isencao_res/FAQ_ISV_isen_res.htm

 

Temporary framework of admission, link:
http://www.dgaiec.min-financas.pt/pt/informacao_aduaneira/Veiculos/temporaria/

General framework of taxation, link:
http://www.dgaiec.min-financas.pt/pt/informacao_aduaneira/Veiculos/regularizacao/FAQ_ISV_reg_descricao.htm

 

Practical procedures for the general framework of taxation, link:

http://www.dgaiec.min-financas.pt/NR/rdonlyres/C0CBCB77-69F8-4E12-AB56-EB437AA4013C/0/Etapas_Regularizacao_Fiscal_Veiculo_Links.pdf

 

 

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