How to benefit of the exemption of Vehicle Tax (ISV)?

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, subject to compliance with certain conditions by the beneficiary and the vehicle.
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.
 
To take advantage of the effects of ISV exemption, the vehicle must meet the following conditions:
  • To be released for consumption during the normal transfer of residence of the person concerned to the country;
  • have been purchased in the country of origin of the owner, or in a country where previously the owner also has resided with the payment of all relevant taxes in this country, and not have received a tax relief when dispatched or exports to Portugal;
  • have been property of the person concerned in the country of origin for at least twelve months before the transfer of residence, as from the date of issue of the document that titles to property, or in the case of on-location system acquired vehicle financial, from the date it was entered into the leasing contract must be given in the vehicle documents identifying the lessee.
 
The documents to be presented are:
Customs Vehicle Declaration (22.1101 Mod.) And Exemption Request (22.1100 Mod.);
  • Registration certificate and title deed registration, as the case proof of ownership of the vehicle;
  • Certificate of conformity, model 9 of the Institute for Mobility and Land Transport and technical inspection form (model 112);
  • Valid driving license for at least 12 months before the transfer of residence;
  • Identity Card or personal identification document in the case of foreign citizens who do not have BI;
  • Tax Identification Number (NIF);
  • Official certificate of residence issued by the competent authority for the control of inhabitants of the country of origin, which is attested entry in the register of inhabitants and start dates and cancellation of residence in that country;
  • Document of everyday life attesting residence in the country of origin, in particular, household income receipts, water consumption, electricity, salary receipts or discount evidence for health effects and reform;
  • Consent to consult the tax and contribution situation or, failing that, document certifying the tax situation and contributory regulated (Decree No. 114/2007 of 19 April).

In the case of the country of origin there is no authority responsible for controlling people, the cancellation can be attested by the consular authority.

To submit an application for exemption can do so in the corresponding customs at your place of residence (see table).

The application for exemption must be filed within six months from the date of transfer of residence.
 
The exemption is granted to a car or a motorcycle per beneficiary and may only be fruída once every ten years.
 
The right to exemption expires within six months after its notification to the person concerned, who shall, within that period, exercise the respective rights by presenting the Customs Vehicle Declaration (DAV) for the purpose of registration exemption object vehicle.
 
It allowed the temporary admission of vehicles registered in a normal series in another Member State, the persons who are in Portugal, a limited duration mission execution reasons, internship or study in another Member State and maintain your residence and personal ties, and the regime established for the period necessary to the respective conclusion.
The temporary importation arrangements shall also apply to cross-border workers residing in Spain with the respective household, if any, and regularly travel the path back and forth between their home and the workplace located in the country.
 
The application of the temporary admission, limited-duration mission execution situations, internship or study require the submission of request to the Tax Authority and Customs (Customs area of ​​residence of the person concerned) to be held in the maximum term of 30 days after the entry into the country, accompanied by supporting documentation of the respective requirements:
  • Original of the registration certificate or equivalent documents in use in the country of registration of vehicle;
  • document attesting to stay in Portugal, under a fixed-term assignment, training or study;
  • Document of normal residence in another Member State as well, if any, of personal ties.
Recognition of the temporary admission procedure to cross-border work situations depends on the statement of the interested party that effectively meets the requirements above mentioned presented to the Tax and Customs Authority (Customs area of ​​residence of the person concerned), by registered post or delivered directly into their services, including the following elements:
  • Name, civil identity number, address and tax identification number of Portuguese;
  • Workplace and in the case of workers on behalf of others, identification of the employer;
  • Vehicle identification with the make, model and respective registration.
Note: Within eight days after the receipt of the declaration for the purposes of cross-border labor regime, the competent customs sends to interested circulation guide, and in the period of time between the submission of the declaration and issuance circulation guide, the applicant can circulate displaying, if anticipated by enforcement agents, statement print with proof of delivery or log shipping.
 

Source: Ministry of Finance


Legislação aplicável: Código do Imposto Sobre Veículos, aprovado pela Lei n.º 22-A/2007, de 29 de junho, disponível no site da AT: http://www.dgaiec.min-financas.pt/pt/legislacao_aduaneira/isv_doclib/default.htm

Informação teórica complementar sobre os regimes mencionados, disponível no portal da AT:  Isenção do ISV por ocasião da transferência de residência da UE/País Terceiro para Portugal:
http://www.dgaiec.min-financas.pt/pt/informacao_aduaneira/Veiculos/isencao_res/FAQ_ISV_isen_res.htm

Regime de admissão temporária:
http://www.dgaiec.min-financas.pt/pt/informacao_aduaneira/Veiculos/temporaria/

Regime geral de tributação:
http://www.dgaiec.min-financas.pt/pt/informacao_aduaneira/Veiculos/regularizacao/FAQ_ISV_reg_descricao.htm

Procedimentos práticos referentes ao regime geral de tributação: http://www.dgaiec.min-financas.pt/NR/rdonlyres/C0CBCB77-69F8-4E12-AB56-EB437AA4013C/0/Etapas_Regularizacao_Fiscal_Veiculo_Links.pdf

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The information presented is purely indicative, with the main purpose  to provide general guidance without exempt, at any case, the consultation with the competent authorities and the use of professional advice regarding the addressed themes

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