Key Benefits:
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PROPOSED LAW NO. 118 /X
Exhibition of Motives
The present proposed law proceeds to the comprehensive reform of automobile taxation
Portuguese, approving the Code of the Tax on Vehicles (ISV) and the Code of the
Single Tax of Circulation (IUC) and abolishing, at the same time, the automobile tax,
the municipal tax on vehicles, the circulation tax and the tax of
trucking.
It ventures, thus, for the first time, a comprehensive and consistent reform of taxes
linked to the acquisition and ownership of motor vehicles, figures marked along
of time by relative abandonment, disciplined by legal texts without systematic
safe, no obvious ordering principle.
The reform to which the present proposal of law gives body therefore results from the necessity
imperious to bring clarity and coherence to this area of the tax system and necessity,
more imperious yet, of subordinating it to the principles and concerns of order
environmental and energy that these days mark the discussion of automobile taxation.
The two new taxes that now create themselves, the vehicle tax and the single tax
of circulation, constitute much more than the technical prolongation of the figures
created in the 70 and 80 that preceded them, volleyed predominantly for the
angling of the recipe, indifferent to the social cost resulting from the automobile circulation.
They constitute something different, figures already from the century in which we live, with which if
intends, for sure, to raise public revenue, but to raise it in the measure of the cost that
each individual provoases the community.
The message that these taxes are now carriers is, after all, a message of
social responsibility, of that responsibility that must always be in the
free societies. In addition to the international commitments and requirements of
energy policy which, more urgently, obliges us to the present reform, expects-
if that it contributes, by itself, to the transformation of mentalities and routines,
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for a clearer perception of the problems of the environment and for a more balance
are between the use of public transport and that of private transportation.
The realization of such a deep reform requires special care, revocation and
adaptation of diplomas several, as well as in the setting of transitional rules permitting
its gradual implementation and the adaptation of economic operators to the new tax regime
to which they become subject, which explains the provisions that would enact the present proposal of
law.
The last reform of Portuguese car taxation, carried out in 1987, was
motivated by the need to adapt national car taxation to the conditions
imposed by the accession of Portugal to the European Economic Community. Was born then the
car tax to this day in force, a monophasic tax, incident on the
introduction in the consumption of the taxable vehicles, which had by a dominant feature
o take it as a taxable base the respective cylinder.
The adoption of the cylinder as a taxable base possessed the important advantages of the
security and simplicity, allowing for easy calculation of the tax by the Administration
and by the operators of the sector, being largely impervious to fraud, for the cylinder
constitutes a characteristic of the vehicles that can hardly be manipulate.
Designed in this way, the car tax has come to know a lot of growth
important in the late 80 and throughout the 90, as the growth of the
purchasing power of the Portuguese fuelled the fast enlargement of the car park
national. The car tax passed then to represent an important share of the
Portuguese state tax fit, just in the last few years feeling like
stagnation in revenue, justified by the economic conjuncture, by the progressive saturation
of the park and by the depletion of the household borrowing capacity.
By comparison with the car tax, the burden of taxes is negligible that
in Portugal focus on cars in the circulation phase. At this stage, they conlive
three different taxes, all of them of annual periodicity. The municipal tax on
vehicles, the most important, constitutes a tax of the title of the municipalities,
due essentially by the passenger cars and whose tax base is
consisting of the respective cylinder, as well as the age and type of fuel
employ. The circulation and trucking taxes are due essentially by
heavy goods vehicles, assorting in their gross weight, number of axles and type
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of suspension, in accordance with the applicable Community law in this area. No
there is any articulation between the three taxes, lack a common philosophy and are
different the settlement and collection procedures.
Since a few years ago, it felt the need to change the tax wardrobe
automobile. The progress that the theory and practice of environmental taxation have known
in recent times allows you to go further in this field by instituting a model
of greater technical apur and internal coherence, in which they are welcoming innovative solutions
that on the international level if they have been proposed and tested successfully.
The first step in the realization of a reform of this nature materialized soon
in the State Budget Act for the year 2006, by means of which the tax
automobile, while keeping away its essential wardrobe, has gone on to integrate into its base
taxable a component of carbon dioxide that represents about 10% of the
global tax revenue.
The alteration of the tax base thus constitutes a key point of the reform that is now
work with the creation of the new vehicle tax, the determining criterion
passes the course of indicators of the polluting capacity of a vehicle.
The second bottom line in the reform of car taxation that now takes place
is in the shift of part of the tax burden from the time of the acquisition to the phase of the
circulation. Not being the tax burden that impens in Portugal on the car
exceptionally high, when compared to the one in other countries, is
exceptionally relevant the weight it assumes at the time of purchase, when
faced with what it presents over the lifespan of the taxed vehicles. In
result, it produces the carening of cars in the Portuguese market, the
propensity for the purchase of vehicles partially exempt from tax or for the purchase
of used vehicles registered originally in other Member States of the Union
European, already in end-of-life and with outdated environmental equipment.
Being the tax burden currently concentrated in the introduction phase in the
consumption, its shift to a new single circulation tax will allow for a
gradual reduction of sales prices to the public, with the inherent renovation of the park
national automobile.
With this it produces a coherent whole in the form and substance and it is adopted, anyway, between
us, a tax on the movement of motorised vehicles in line with what
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of more modern exists in the countries that are close to us. Portugal, as the generality
of the European countries, is faced today with serious policy difficulties
energy and environmental, resulting from the worsening of oil prices and the increase
impairable of the motorization rate. The circumstance of about 60% of energy
consumed in the Country originates in the oil and the fact that more than two-thirds of that parcel
respect for the transport sector reveal a great energy dependence on the plan
international and an exhibition of the Country to the uncertain future of fossil fuels.
It is aimed, too, with this reform the deepening of progress that, in the last few
times, whether it has done at the level of the tax Administration, particularly in what
respects the management of a complete, organized and reliable information system. Passing
the car taxation to form a coherent whole, it matters to eliminate costs
administrative and compliance, betting on the prevention and control of situations of
abuse and default.
In the introductory text of each of the Codes annexed to this proposed Act advances-
whether with a more accurate explanation of the reasons justifying the replacement of the old ones
taxes for the two taxes that now create themselves, as well as the main options of
technical-legal nature of which they are carriers
Environmental protection associations and representative associations have been heard
automotive sector.
The hearing of the self-governing bodies of the Autonomous Regions should be promoted,
of the National Association of Portuguese Municipalities and the National Commission of
Protection of Data.
Thus:
Under the terms of the paragraph d) of Article 197 (1) of the Constitution, the Government presents to the
Assembly of the Republic the following proposal for a law:
Article 1.
Subject
1-The Code of Vehicle Tax (ISV) published in Annex I to the
present law and that it is an integral part of it.
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2-Is passed the Code of Single Circulation Tax (IUC) published in Annex II
to this law and that it is an integral part of it.
Article 2.
Competence for the administration of taxes
The competence concerning the administration of the Tax on Vehicles, abbreviated
designated by ISV, and of the Single Circulation Tax, abbreviately designated by
IUC, it is up to the Directorate General of Customs and Special Taxes on Consumption
and to the Directorate General of Taxes, respectively.
Article 3.
Entiarity of IUC revenue
1-It is the title of the municipality of residence of the taxable person or equated to
revenue generated by IUC incident on the vehicles of category A, E, F and G, well
as 70% of the component relating to the cylinder incident on the vehicles of the
category B, save if this revenue is incident on vehicles being hired from
long duration or operational leasing, in which case it should be affect to the municipality
of residence of the respective user.
2-In the situations referred to in the final part of the preceding paragraph, in which it is not
possible to identify the municipality of residence of the user of the vehicles, the revenue
so ascertained is rematch by municipalities in the same proportion of the apportionment of the
total revenue.
3-It is the entitlement of the State to the revenue generated by the IUC component concerning the
level of emission of carbon dioxide incident on category B vehicles,
as well as 30% of the component relating to the cylinder incident on the same
vehicles.
4-It is still from the state title to the revenue generated by the IUC incident on the
vehicles of categories C and D, with the exception of those for vehicles of these
categories that are circulated in the Autonomous Regions of the Azores and Madeira, being from the
entitlements of these to the IUC revenue generated in the respective territories.
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Article 4.
Regime of safeguarding the revenue of municipalities
1-A revenue from the single circulation tax and the municipal tax on vehicles to
ascribe globally to municipalities in 2007, under the previous article, it is not
lower than the value corresponding to the municipal tax revenue on vehicles
assigned in 2006, updated from 2.1%.
2-In order to comply with the provisions of the preceding paragraph, a parcel may be transferred
of the revenue generated by the single circulation tax that is of the title of the State,
on the level of carbon dioxide emissions and incident on the vehicles of the
categories B.
Article 5.
Information systems
The Directorate General of Taxes, the Directorate General for Customs and Taxes
Specials on Consumption and the Directorate General of Informatics and Support for Services
Tributaries and Customs celebrate protocols with the Institute of Registries and Notariat,
I. P., the Institute of Mobility and Terrestrial Transport, I. P., the Port Institute and
of the Maritime Transport, I. P., the National Institute of Civil Aviation, I. P., and with the
forces of authority, specifically with the Public Security Police and the Guard
Republican National, with a view to the exchange of necessary information to the liquidation and
supervision of the ISV and the IUC.
Article 6.
Amendment to the Local Finance Act
Article 10 of Law No 2/2007 of January 15 , is replaced by the following:
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" Article 10.
[...]
[...]:
a) The proceeds from the collection of taxes to whose revenue are entitled,
specifically the municipal real estate tax (IMI) and the
municipal tax on onerous real estate transmissions (IMT)
and the municipal vehicle tax (IMV), without prejudice to the
provisions of the paragraph a) of Article 17 of this Law, as well as the
share of the product of the single circulation tax that kayaks them
in the terms of the law;
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) [...];
j) [...];
l) [...];
m) [...]. "
Article 7.
Amendment to the Value Added Tax Code
Articles 13 and 15 of the Value Added Tax Code, approved by the
Decree-Law No 394-B/94 of December 26 shall be replaced by the following:
" Article 13.
1-[...]:
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a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) [...];
j) Imports of tricycles, wheelchairs, with or without an engine,
passenger cars or mists for own use of the
people with disabilities, according to the constraints
provided for in the Vehicle Tax Code, and the benefit
be required under the terms set forth in that code;
l) [...];
m) [...];
n) [...];
o) [...];
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
Article 15.
1-[...].
2-[...].
3-[...].
4-[...]
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5-[...].
6-[...].
7-[...].
8-They are also exempt from tax the transmissions of tricycles, chairs of
wheels, with or without engine, light passenger cars or mixed
for the own use of persons with disabilities, according to the
conditionals provided for in the Vehicle Tax Code,
owing the benefit to be required under the terms established in that
code.
9-If the owners of the vehicles purchased with the exemption conferred by the
previous or imported number with exemption under the letter (s) j) of the n.
1 of Article 13 wish to proceed to divest before
decorated five years on the date of acquisition or import,
shall pay, together with the competent entities for the collection of the
tax on vehicles, the value added tax
corresponding to the selling price, which may not be lower than that
results from the application to the price of the new vehicle at the date of sale, with
exclusion of VAT, of the percentages referred to in Article 3 (2) of the
Decree-Law No. 143/86 of June 16.
10-[...]. "
Article 8.
Amendment to the General Regime of Tax Offences
Articles 73 and 109 of the General Regime of Tax Offences, passed by the Law
n ° 15/2001 of June 5, shall be replaced by the following:
" Article 73.
[...]
1-[...].
2-[...].
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3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-Increased the offences provided for in this diploma in respect of
tax on vehicles and single circulation tax, there is place at
seizure or immediate immobilization of the vehicle, as well as seizure
of the documents that title the respective circulation, up to the fulfilment
of the missing tax obligations.
Article 109.
[...]
1-[...].
2-[...].
3-A The same fine is applicable to whom:
a) To introduce in the consumption, use or maintain possession of vehicles
taxable without the fulfillment of the obligations prescribed by law;
b) Use taxable vehicle with invalid documents or outside the
conditions prescribed by law or by the Directorate General of Customs and
of the Special Tax on Consumption or violate the term of
presentation to the customs of taxable vehicles that are intended for
be introduced to the consumption or to remain temporarily in
national territory;
c) Use taxable vehicle in violation of conditionals or burden
accompanying the recognition of tax benefit,
specifically in relation to disposal, rental, ceding to
third party or exterior identification of the vehicle;
d) Transform or use taxable vehicle, change the chassis or change
the engine, provided that such operations imply the subjection to tax or
the highest tax rate;
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e) Get benefit or tax advantage in tax-advantageable vehicles by
medium of false statements or by any other fraudulent means.
4-[ Previous Article No 3 ].
5-[ Previous Article No 4 ]. "
Article 9.
Revocation of provisions of the General Regime of Tax Offences
Article 108 (4) of the General Regime of Tax Offences is repealed,
approved by Law No 15/2001 of June 5.
Article 10.
Transient regime of the ISV
1-By way of derogation from the provisions of Article 4 (1) of the ISV Code, published in the
annex I to this Law, and transitional title, the tax base of the incident tax
on the autoceavans, on the light cars of goods and on the
light-use cars provided for in Article 9 of the said Code, is
exclusively consisting of the cylinder.
2-A as of January 1, 2009, the tax base of the incident tax on the
generality of light cars of goods and light cars of
mixed use is formed, in addition to the cylinder, by the respective levels of
emission of carbon dioxide, passing these vehicles to be taxed by
reference to the tax rates shown in Table A of the ISV Code,
published in Annex I to this Law, without prejudice to the reduction that is applicable to them.
3-By the end of the year 2008, the Institute of Mobility and Terrestrial Transport,
I. P., shall implement the necessary mechanisms for the collection and processing of the
information on the emission levels of carbon dioxide from the whole of
automobiles subject to the ISV.
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Article 11.
Taxes abolished
1-A of the entry into force of this Law shall be deemed to have been abolished the tax
automobile.
2-The municipal tax on vehicles, the circulation tax and the tax of
trucking are abolished on January 1, 2008, by maintaining the application of the
respective legal regime during the year 2007 in relation to all vehicles
taxable, with the exception of category B vehicles enrolled or registered with
departure from the entry into force of this Law.
3-The references to the automobile tax and the tax on the sale of vehicles
cars made by the legislation in force must understand, after the date of their
abolition, as being done to the vehicle tax.
4-The references to the municipal tax on vehicles and circulation taxes and
of trucking made by the legislation in force must understand, after the date of the
its abolition, as being done to the categories of the single circulation tax that
be corresponding to them, taking into consideration the characteristics of the vehicles
taxable.
Article 12.
Authorization of tax collection
As of the entry into force of this Law and during the year 2007, the Government is
authorized to charge the vehicle tax and the single circulation tax
constants of the ISV Code and the IUC Code, annexes to this Law.
Article 13.
Legislation repealed
1-With the entry into force of this Law, they are repealed:
a) The Act No. 36/91 of July 27;
b) The Decree-Law No 371/85 of September 19;
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c) The Decree-Law No 471/88 of December 22;
d) The Decree-Law No 103-A/90 of March 22;
e) The Decree-Law No 27/93 of February 12;
f) The Decree-Law No 35/93 of February 13;
g) The Decree-Law n. º40/93 of February 18;
h) The Decree-Law No 56/93 of March 1;
i) The Decree-Law No. 264/93 of July 30.
2-Are revoked as of January 1, 2008:
a) The Decree-Law No 143/78 of June 12;
b) The Decree-Law No. 116/94 of May 3.
3-Consider extinctions and inapplicable to the ISV and IUC all tax benefits
relating to taxes abolished pursuant to this Act, which are not kept
in the codes approved by this Law, with the exception of the benefits provided for by the
Decree-Law No. 43/76 of January 20, by Article 3 of Law No. 36/91, 27 of
July, by the Decree-Law No. 292-A/2000 of November 15, and by the f) of the n.
1 of Article 10 of Law No 19/2003 of June 20.
4-The lasting benefits pertaining to the automobile tax that have
been recognized under the repealed legislation remain in force until the
course of the respective period, under the terms and conditions in which they were recognized and
with maintenance of the burden attached to them.
Article 14.
Entry into force
1-A This Law shall come into force on July 1, 2007.
2-The provisions of the IUC Code approved by this Law shall apply:
a) As of July 1, 2007, in respect of category B vehicles
enrolled from that same date;
b) As of January 1, 2008, the remaining vehicles.
Seen and approved in Council of Ministers of February 15, 2007
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The Prime Minister
The Minister of the Presidency
The Minister of Parliamentary Affairs
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ANNEX I
VEHICLE TAX CODE
(As referred to in Article 1 (1))
With the present comprehensive reform of car taxation, it is mainly aimed to change the
philosophy and the principles underlying the vigour framework, leaving to face the
automobile as an exceptional manifestation of wealth to go through to look at it as
a common utensil of modern life to which they are associated with important social costs.
It is intended, in other words, to return rationality and social legitimacy to these
taxes, linking them to the same equivalence principle that justifies the rest
special consumption taxes, bringing the weight of the environmental burden tax closer,
viary and of claims provoked by the taxpayers.
For this purpose, it is mainly active on two fronts. On the one hand, in the introduction of
carbon dioxide emission levels on the tax base of these taxes, and, on the other
side, on the displacement of a part of the tax burden of the automobile tax for the phase of the
circulation.
It is, incidentally, in this precise sense that it will be the proposal for a directive tabled on July 5
of 2005 by the European Commission, concerning the harmonisation of taxes on the
passenger cars (COM/2005/261/final), which points to the transfer of the
tax burden incident on cars for the phase of the circulation and for the conversion
to carbon dioxide from 25% of the taxable base of these taxes by the end of 2008 and
from 50% of that taxable base until the end of the year 2010. On the other hand, the entry into
vigour of the Kyoto Protocol has made it urgent that the need to contain emissions
national greenhouse gases, good part of which is due to the use of vehicles
automobiles in private transport. In and out of Portugal, take, so,
awareness that it matters, by elementary reasons of fairness, to make the polluter
pay in the measure of the cost it brings to the community, to prevent it from being the whole of
community to do so in his place.
The Resolution of the Council of Ministers No. 161/2005 of October 12, which approved
measures to encourage the use of less polluting vehicles and technologies, as well as
the 2006 National Programme for Climate Change, adopted by the Resolution
of the Council of Ministers No. 104/2006 of August 23, came expressly
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contemplate, among the catalogue of additional measures directed at the fulfilment of the
Protocol, the reform of the automobile tax and the integration into its tax base of a
component formed by the carbon dioxide emissions in value corresponding to
60% of revenue in the year 2008, so as to induce consumers to opt for vehicles
less polluting, thus seeking to make up the tax an instrument of
combating pollution and the realization of the polluter-pays principle.
Car taxation is not, nor should it be, a form of neutral taxation, let alone
untouched the choices of manufacturers and consumers. Quite the contrary, she must
forward to each other in the sense of the marketing and purchase of the vehicles less
pollutants, intending to the renewal of the national car park to be done
always in the sense that best suits the rational harnessing of our resources
natural. The production of environmental costs is the reason for being fundamental to the
existence of special taxes on vehicles, to be added to the tax on value
added, and so its base of calculation should not be in the respective value
commercial but rather in its polluting capacity.
In these terms, the new vehicle tax takes a lot more in addition to the first step
given by the Government in the State Budget Act for 2006, which dictated that the basis
Taxable of the automobile tax would be constituted also by the levels of
emission of carbon dioxide from the taxable vehicles. The change of the tax base
constitutes thus a key point of the reform that is now undertaken with the creation of the
new vehicle tax. There is today science still in a phase of
deep experimentation in this field, but it is safe since the cylinder does not constitute the
better indicator of the polluting capacity of a vehicle, and should draw on that
effect to elements of a diverse nature. Another important aspect, in terms of impact
environmental, which does not discure is the one related to the need for reduction of the
particulate emissions in the vehicles with diesel engines, attentive to the harmful effects
that occasioned at the level of public health. In this sense, the granting of a
tax reduction to vehicles that demonstrably present levels of emissions
reduced, in line with the recommendations of the European Commission and adopting,
so, the good practice already followed by some member states.
Vehicle tax rates are structured in such a way that the component of the
carbon dioxide could come to account for about 30% of the revenue produced in the
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first year of application of tax, the year commencing in July 2007, being
expectable that will come to account for about 60% of that revenue in the second year in which the
tax is applied.
The levels of carbon dioxide emitted per kilometre already compulsorily integrate the
homologation of new passenger cars at the level of the Community,
thus constituting a precise and safe indicator of the air pollution of which they are
causators. Already in the respect of other categories of cars, and notably in the
touching on light-goods cars, there is a lack of systematic collection of such data
at the time of homologation, so it is immediately shown to be impossible to tax them in
tax office on vehicles employing as a taxable base the dioxide of
carbon. It is anticipated, however, that the Institute of Mobility and Terrestrial Transport,
I. P., pass to collect such information from the generality of motor vehicles and that the
departure from January 1, 2009 if it becomes possible to subject them to the same taxable base,
made up of the cylinder and carbon dioxide, which applies to the common of the
passenger cars. The tax on the vehicles will then take their
definitive contours.
The second bottom line in the reform of car taxation that now takes place
is in the shift of part of the tax burden from the time of the acquisition to the phase of the
circulation. The vehicle tax it now sets up presents, in the year of its
introduction, a weight about 10% lower than what is the current car tax,
predicting subsequent reductions in subsequent years, but always presupposing a
transfer of this tax charge to the circulation phase.
The reduction of the tax burden at the time of the acquisition will not, however, be identical for all
the vehicles. The least polluting vehicles will generally benefit from reductions in
tax higher than the average value of 10%, at the same time as the vehicles more
pollutants can see their tax burden aggravated by this reform. It will fit the
consumers to make their choices in the most rational way, now in the certainty that the
acquisition of a more environmentally friendly vehicle is fiscally advantageous, either in the
initial moment of purchase, either over the entire phase of the circulation.
This shift of the tax burden from the phase of the introduction into consumption to the phase of the
circulation should be seen as a first step in a process which, depending on the
experience gained in its application, can be pursued later. The
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movement that so one intends to efect obeyed a principle of neutrality
budget in the medium / long term, not intending to generate tax squeeze higher than the
that produce the taxes currently in place, but simply generate it with greater
rationality. Consequently, maintenance, also in the medium / long term, of the
revenue currently produced by the set of motor taxation constitutes a
fundamental assumption of the ongoing reform.
The approval of a new Tax Code on Vehicles has further purposes
quite relevant formal character. The legislation on automobile tax
finds itself dispersed by a set of avulous diplomas, segregated along the
years, whose handling has become, over time, of extreme difficulty for the
administrative services, for the operators of the sector and for the taxpayers. The
coding that is now undertaken thus has the purpose of giving continuity to the
movement of legislative rationalization in this area of the tax system and harmonize the
principles, techniques and concepts of which they serve these tax figures.
With respect to objective incidence, the new vehicle tax brings as
main innovation the broadening of the incidence base to vehicles that up to now not
were subject to the automobile tax and whose subjection to special tax at the time
of the purchase is justified by the environmental, nurseries and sinister costs that always
are associated with them. Thus succeeding with the motorcycles and autocharavans, integrated into the
scope of incidence of the new tax, even if they are applicable tax rates
less high, at the lowest environmental and viarium cost they produce.
Another field where it has sought to go as far as possible is that of the rationalization of the
tax rates, having established only four levels of taxation, seeking-
if, thus, accordion with the reduced and intermediate rates to the specificity that certain
vehicles possess, for their importance in the economic fabric and for their aptitude for the
transport of goods. The normal rate, for its part, applies to the generality of the
passenger cars and also mixed-use cars with weight
gross lower than 2500 Kg.
With respect to the subjective incidence of the new vehicle tax, it sought
get closer to your figurine structure that is typical of the special taxes of
consumption. It has thus been better defined the category of the registered operator, the main
taxable person of the tax, associating it with clear rights and strict obligations, with
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this by building the same relationship of trust and responsibility that characterizes the
taxable persons of the remaining excise taxes. Instituted, at its par, the
recognized operator category, a category with which to frame the
companies in the automobile trade that, not being representatives of any brands
nor possessing large size, engaged in the admission or import of vehicles
new and used. Thus, the constraints currently existing are eliminated.
relatively to these economic operators and provide conditions for the
exercise of its activity under conditions of regularity and under the supervision of
customs administration.
Also with respect to the mechanics of tax, it has sought to bring greater clarity and
approximation to the characteristic solutions of excise taxes. The fixation
of the fact generator of the tax and of the moment in which it becomes chargeable constitutive
issues dealt with in an imprecise manner in the context of car tax, there is now
that disciplining them with greater thoroughness, for the benefit of the customs administration and the
economic operators. The rules that discipline the introduction into consumption were
also the subject of treatment more care, done now in attention to the different
categories of taxable persons who establish themselves in the new tax, seeking
take advantage of the experience gathered by the customs administration over the years and
convey in a clear way to the operators the ancillary obligations that on them
impend.
Despite the innovations that the present reform is a carrier, they remain a good part of the
schemes and exemption procedures that accompanied the old car tax,
although it is the subject of appropriate systematics. Innovation in this field is mainly
related to the strengthening of mechanisms for combating evasion and tax fraud,
concern associated with the misuse of vehicles benefited from
exemption from tax, and in the reinforcement of social justice that presides over the granting of some
tax benefits. Hence, new constraints and rules are introduced.
control with respect, for example, to the exemptions associated with the transfer of
residence, seeking to ensure in full the purposes of tax fairness that are
underlying but preventing, at the same time, the fraudulent practices that in this field
if they have come to note. It is in this precise sense that the onus of the burden is generalised
intransmissibility of vehicles that have benefited from exemption for the period of
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a subsequent year to the recognition of the benefit and to establish itself, on its side, the burden of
payment of the residual tax whenever there is your transmission after you have elapsed
that first year and before fining the longer period of five years. In fact, a
figure out how the vehicle tax is all the more fair and effective and the wider it is
your base of incidence, owing to the tax benefits that take body in fees
reduced or tax exemptions be subordinated to tight control. The
rationalization of tax benefits in this area of the tax system will, incidi, go hand in hand
with the work of rationalization that has been carried out in the field of taxation of the
income and heritage.
Chapter I
Principles and general rules
Article 1.
Principle of equivalence
Vehicle tax obeys the principle of equivalence, seeking to burden the
taxpayers to the extent of the costs that they cause in the areas of the environment,
road infrastructure and road sinister claims, in realization of a general rule
of tax equality.
Article 2.
Objective incidence
1-Are subject to the tax the following vehicles:
a) Passenger cars, considering how such cars
with gross weight up to 3500 kg and with lotation not exceeding nine seats,
including that of the driver, which is intended for the transport of persons;
b) Mixed-use light cars, considering themselves as such
automobiles with gross weight up to 3500 kg and with lotation not exceeding nine
places, including that of the driver, which are intended for transport, alternating or
simultaneous, of people and cargo;
21
c) Light goods cars, considering themselves as such cars
with gross weight up to 3500 kg and with lotation not exceeding nine seats, which if
it is intended for the transport of cargo, of open box, closed or without a box;
d) Passenger cars with more than 3500 kg and with non-superior lotion
to nine places, including that of the driver;
e) Autocaravans, considering how such cars built in a way
to include a residential space that contains at least benches and desk,
sleeping space, which can be converted from the banks, equipment
of kitchen and facilities for packaging of vipses;
f) Motorcycles, mopeds, tricycles and quadricycles, such as these vehicles are
defined by the Road Code.
2-Are excluded from the incidence of tax the following vehicles:
a) Non-motorised vehicles, as well as exclusively electric vehicles or
moved to non-combustible renewable energy;
b) Ambulances, considering how such cars are intended for the
transport of sick persons or wounds endowed with special equipment
to such an end;
c) Light goods cars, open box or no box, with weight
gross of 3500 kg, without traction on the four wheels;
d) Light goods cars, open-box, closed or without a box,
with maximum lotation of three places, including that of the driver, with the exception
of those covered by Article 8.
Article 3.
Subjective incidence
1-Are taxable persons of the tax the registered operators, the operators
recognized and private individuals, as defined by this Code, which
proceed to the introduction in the consumption of the taxable vehicles, considering how
such persons on behalf of who is issued the customs declaration of vehicles or
the supplementary declaration of vehicles.
2-Are still taxable persons of the tax the persons who, in an irregular manner,
22
introduce in the consumption the taxable vehicles.
Article 4.
Taxable base
1-Vehicles tax has specific nature, being your taxable base
consisting of the following elements, such as constants of the respective certificate
of compliance:
a) As for passenger cars, goods and mixed use, the
cylinder, the level of emission of carbon dioxide (CO2) relative to the cycle
combined testing and the level of particulate emissions, where applicable;
b) As for motorbikes, mopeds, tricycles, quadricycles and autoceavans, the
cylinder.
2-When vehicles subject to taxation in relation to the level of emission of dioxide
of carbon not integrate this element into the certificate of conformity, the emissions
to consider as a taxable base are those that result from actual measurement to be carried out
by legally authorized technical centre.
3-For the purposes of applying the previous number, the CO2 emissions of vehicles
used, resulting from effective measurement by legally authorized technical centre,
whose value is less than the constant of the older certificate of conformity of the
vehicle of the same brand, model and version, or, in the case of this non-record
information available, of a similar vehicle, is not accepted for tax purposes,
by prevailing the value of the certificate.
Article 5.
Fact generator
1-Constitute facto generator of the tax the manufacture, assembly, admission or import
of taxable vehicles on national territory, which are required to be registered
in Portugal.
2-Constitui still facto generator of the tax:
a) The assignment of definitive new tuition after the voluntary cancellation of the
23
national tuition matriculation made with tax refund or any other
tax advantage;
b) The processing of a vehicle that involves its tax reclassification in a
category to which corresponds to a higher tax rate or to your
inclusion in the incidence of the tax, the change of chassis or the alteration of the
engine that will result in an increase in cylinder or dioxide emissions from
carbon or particles;
c) The cessation or violation of the assumptions of the tax exemption or the
non-compliance with the constraints that are associated with it;
d) The permanence of the vehicle on the national territory in violation of the obligations
provided for in this Code.
3-For the purposes of this Code is understood by:
a) "Admission", the entry of a vehicle originating in or in free practice in another
State Member of the European Union on national territory;
b) "Importation", the entry of a vehicle originating in third country into territory
national.
4-Without prejudice to the declarative obligations laid down in Articles 18 and 19, when, à
entry into national territory, taxable vehicles are placed on a regime of
suspension of tax, the tax is deemed to be generated at the time when
produce your way out of that regime.
Article 6.
Exigency
1-In the cases mentioned in paragraph 1 of the preceding Article, the tax becomes chargeable in the
moment of introduction in consumption, considering this verified:
a) At the time of the submission of the application for introduction in consumption by the
registered and recognized operators;
b) At the time of submission of the customs declaration of vehicles or
supplementary declaration of vehicles by private individuals.
2-In the cases mentioned in paragraph 2 of the preceding article, the following are considered to be
introduction in consumption at the time of the occurrence of the tax generator fact or,
24
being this indeterminable, at the time of the respective finding.
3-A tax rate to be applied is the one that is in force at the time this is
makes it exigible.
Article 7.
Normal rates-automobiles
1-A table A is applicable to passenger cars and light cars of
mixed use that are not provided for in Articles 8 and 9, being the rates of
tax as follows:
TABLE A
Cylinder Component
Rank of Cylinder
(in cubic centimeters)
Fees by
centimeters
cubic
(in euros)
Parcel to
Abater
(in euros)
Up to 1250 .................................... 1.96 1350.00
More than 1250 .............................. 7.16 7850.00
Environmental Component
Step of CO2
(in grams per kilometre) Rates
(in euros)
Parcel to
Abater
(in euros)
Vehicles to Gasoline
Up to 120 ......................................... 0.95 0.00
From 121 a to 180 .................................. 18.50 2106.00
From 181 a to 210 .................................. 53.00 8316.00
More than 210 .................................... 60.00 9786.00
Vehicles to Gasoil
Up to 100 ......................................... 2.60 0.00
25
From 101 a to 150 .................................. 27.00 2440.00
From 151 a to 180 .................................. 85.00 11140.00
More than 180 ................................... 105.00 14740.00
2-A Table B is applicable to vehicles referred to in Article 8 (2) and 3 and in the article
9., in the percentages provided therein, the following being the tax rates as follows:
TABLE B
Cylinder Component
Rank of Cylinder
(in cubic centimeters)
Fees by
centimeters
cubic
(in euros)
Parcel to
Abater
(in euros)
Up to 1250 ........................................ 3.83 2473.16
More than 1250 .................................... 9.06 9010.66
3-The passenger cars and mixed-use vehicles referred to in paragraph 1,
equipped with gasoil propulsion system, which present emission levels
of particles less than 0.005 g/km, constants of the respective certificates of
compliance, benefit from a reduction of € 500 in the total amount of
tax to be paid, after applying the reductions to which there is place.
4-When the application of the rate tables referred to in paragraphs 1 and 2 result in the
tax clearance of less than € 100, there is room for payment of this importance.
5-A cylinder of the cars driven by Wankel motors corresponds to double the
rated cylinder cylinder, calculated in the terms of the Regulation of the EC Homologations of
Vehicles, Systems and Technical Units Relative to Pollutant Emissions, approved
by Decree-Law No. 202/2000 of September 1.
6-In the situations provided for in the paragraph b) of Article 5 (2), the amount of tax to
pay is what results from the difference between the incident tax on the vehicle after the
26
respective operation, attentive to the time of use meanwhile elapsed, and the tax
originally paid, except in the cases of chassis change, where the tax is
due to the totality.
7-Vehicles manufactured before 1960, regardless of their provenance or
origin, are taxed by Table B referred to in paragraph 2, considering the
reductions arising from the years of use mentioned in the D table referred to in para.
1 of Article 11 para.
Article 8.
Intermediate rates-automobiles
1-An intermediate rate is applicable, corresponding to 60% of the tax resulting from the
Application of Table A referred to in paragraph 1 of the preceding Article, to the following
vehicles:
a) Mixed-use light-weight cars with a gross weight of more than 2500 kg and
that do not present traction to the four wheels, permanent or adaptable;
b) Passenger cars that use exclusively as
fuel liquefied petroleum gas (LPG) or natural gas;
c) Passenger cars that present themselves equipped with motors
hybrids, prepared for consumption, in their propulsion system, or gas
of liquefied petroleum (LPG), natural gas, electric or solar energy, or of
gasoline or diesel.
2-An intermediate rate is applicable, corresponding to 60% of the tax resulting from the
Application of Table B referred to in paragraph 2 of the preceding Article, to the following
vehicles:
a) Light goods cars, of closed box, with maximum lotion of
three places, including that of the driver, and interior height of the cargo box,
less than 120 cm;
b) Light goods cars, of closed box, with maximum lotion of
three places, including that of the driver, and traction on the four wheels, permanent or
adaptable.
3-An intermediate rate is applicable, corresponding to 30% of the tax resulting from the
27
application of Table B referred to in paragraph 2 of the previous article, to cars
goods, open-box, or box-free, with lotation greater than three
places, including that of the driver, which present traction to the four wheels,
permanent or adaptable.
Article 9.
Reduced rate-cars
A reduced rate is applicable, corresponding to 10% of the tax resulting from the
Application of Table B referred to in Article 7 (2), to the following vehicles:
a) Mixed-use light cars that, cumulatively, present
gross weight greater than 2500 kg, minimum length of the load box of
145 cm, minimum interior height of the 130 cm load box as measured from the
respective strand, which must be continuous, inremovable bulkhead, parallel to the
last fide of banks, which completely separate the space intended for the
driver and passengers of the intended for the goods, and which do not present
traction to the four wheels, permanent or adaptable;
b) Light goods, open-box or cash-free cars, with
lotion greater than three places, including that of the driver and without traction at four
wheels, permanent or adaptable;
c) Autocaravans.
Article 10.
Rates-motorbikes, mopeds, tricycles and quadricycles
The tax rates applicable to motorbikes, mopeds, tricycles and quadricycles are
the constants of the following table:
TABLE C
Rank of Cylinder
(in cubic centimeters)
Value
(in euros)
28
From 180 until 750 .................................... 50.00
More than 750 ......................................... 100.00
Article 11.
Rates-used vehicles
1-The incident tax on vehicles originating in or in free practice in the states-
members of the European Union are the subject of provisional liquidation made as a function of the
average commercial devaluation of vehicles in the national market, weighted
factors such as the respective brand, model, mode of propulsion, mileage,
mechanical and conservation status, mindful of the average values that result from the
reference publications in the sector, presented by the person concerned and reducing the
tax in accordance with the following table:
TABLE D
Time of use Percentage Reduction
From 6 months to 1 year 10
More than 1 a to 2 years 20
More than 2 a to 3 years 28
More than 3 a to 4 years 35
More than 4 a to 5 years 43
More than 5 a to 6 years 52
More than 6 a to 7 years 60
More than 7 a to 8 years 65
More than 8 a to 9 years 70
More than 9 a to 10 years 75
More than 10 years 80
2-For the purposes of applying the preceding paragraph, the "time of use" means the
period elapsed since the assignment of the first matriculation and the respective
documents by the competent body until the expiry of the deadline for submission of the
29
customs declaration of vehicles.
3-Where the taxable person understands that the tax resulting from the application of the
table referred to in paragraph 1 exceeds the residual tax embedded in identical vehicle
or similar, introduced in the consumption in the year of the first vehicle registration in
appreciation, may apply for your assessment to the Director of Customs within 15 days
after the submission of the customs declaration of vehicles, with a view to
definitive settlement of the tax in accordance with the following formula:
ISV = V x IR
VR
in which
ISV represents the amount of tax payable;
V represents the commercial value of the vehicle to be determined by the Director of Customs,
after concrete assessment of its state of preservation, made in function of the
elements referred to in paragraph 1;
IR represents the vehicle tax incident on the reference vehicle in the
year of the first registration of the vehicle to be taxed;
VR is the selling price to the public of a reference vehicle in the year of the first
tuition of the vehicle to be taxed, as stated by the person concerned, considering-
whether as such the vehicle of the same brand, model and propulsion system, or, in the
case of this not on the available information, of similar vehicle, introduced
in the national market, in the same year as the vehicle to be introduced in consumption was
matriculated for the first time.
4-In the lack of application for assessment formulated pursuant to the preceding paragraph-
if the taxable person accepts as definitive the settlement of the tax made by
application of the constant table of paragraph 1.
5-A Judicial challenge of the settlement of the tax on the grounds that the
respective amount exceeds the residual tax embedded in used vehicle
identical or similar introduced in consumption in the year of the first registration of the vehicle
to which the tax relates depends on prior request for assessment of the vehicle
presented in the terms of this article.
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Chapter II
Status of taxable persons
Article 12.
Status of the registered operator
1-Operator registered is the taxable person who is usually dedicated to the production,
admission or import of tax-free vehicles in new or used state and that is
recognized as such by the Directorate General of Customs and Special Taxes
on Consumption, by means of prior authorization and allocation of registration number
that identifies you in the relationships that with it maintains.
2-The status of registered operator confers on the taxable person the following rights:
a) Present, process and print the customs declaration of vehicles, in the
admission or import of vehicles, associating it with an application for exemption or
reduction of tax;
b) Detain taxable vehicles on suspension of tax by maximum term of
three years after presented the customs declaration of vehicles;
c) Divest the new vehicles to another registered operator while remaining
in suspension of tax;
d) Present the customs declaration of vehicles at any customs with
competence in respect of this tax.
3-In addition to what is found to be generically prescribed in this Code, the status of
registered operator implies the fulfillment of the following obligations:
a) Communicating to the General Directorate of Customs and Excises on the
Consumption, within a maximum of 30 days, the change of managers or
administrators, as well as any other change in the assumptions
underlying the granting of the statute;
b) Conserve the invoices and certificates of conformity relating to the
vehicles which are the subject of declaration by the deadline in the customs legislation;
c) Present the taxable vehicles that are in suspension arrangements
where this is requested;
d) To be provided to the sticks and other controls determined by the Directorate General of
31
Customs and Special Taxes on Consumption.
Article 13.
Authorization
1-The status of registered operator is the subject of prior authorization by the Directorate-
General of Customs and Special Taxes on Consumption, upon request
formulated by the natural or legal persons concerned, meeting who are
the following cumulative requirements:
a) Personal idoneity of the applicant and its managers and administrators,
treating themselves from legal persons;
b) Exercise, by the main title, of the activity of trade in taxable vehicles;
c) Minimum social capital of € 50000, or from € 25000 when the applicant se
dedide exclusively to the trade of motorcycles;
d) Admission or import of more than 50 taxable vehicles, new and without
matriculation, per calendar year, or minimum annual volume of sales in the respective
activity sector of € 2000000, being these requirements of 20 vehicles or €
1000000 when the applicant is devoted exclusively to the trade of
motorcycles;
e) Inexistence of tax debts to the State in coercive collection phase,
without there being gracious complaint, judicial challenge, judicial remedy,
opposition to the execution or payment in installments with warranty.
2-Among other circumstances, it is considered an indicator of lack of idoneity, the fact that
the natural or legal person, or of their managers or administrators:
a) Have been convicted of tax crime, against property, heritage
in general, patrimonial or forgery rights, or by counterordinance
tax punishable with fine equal to or greater than € 5000;
b) Have been declared, by national or foreign judicial sentence,
transitioned on trial, bankrupt or insolvent or responsible for the bankruptcy of
companies whose field hajam assured or that they have been
administrators or managers.
3-The quantitative requirements set out in paragraph 1 are reduced to half always
32
that the applicant finds himself domiciled and carries out business in the Regions
Autonomous.
4-The application for authorisation shall be accompanied by the following documentation:
a) Certifying the commercial register proving your legal situation;
b) Updated social covenant, dealing with commercial society;
c) Criminal record certificate of the operator or of the managers managers or
administrators, dealing with a legal person;
d) Indication of the place of storage of vehicles during the suspensive regime.
Article 14.
Revocation of authorization
1-A The authorisation referred to in the previous article may be revoked on the initiative of the
interested, upon reasoned request, or by decision of the Director-General of the
Customs and Special Taxes on Consumption, whenever it proves to be the
serious non-compliance with the obligations set out in this Code or of standards
supplementary, without prejudice to the initiation of proceedings for tax infringement.
2-A The decision to revocation is preceded by prior hearing to be held pursuant to the Act
General Tributary and communicated to the person concerned through registered letter with notice
of receipt, in advance of 30 days, deadline during which time must be given
tax destination for vehicles that this detain in suspensive regime, save when
has been determined to your apprehension.
3-In cases where there is place to the seizure of the vehicles and the revocation of the authorisation
by virtue of the practice of tax infringement, this produces effects immediately after
the receipt of the respective notification.
Article 15.
Status of the recognized operator
1-recognized Operator is the taxable person who, not gathering the conditions for if
constitute as a registered operator, habitually devotes itself to the trade of
taxable vehicles and proceeds to your admission or import into a new state or
33
used, being recognized as such by the General Directorate of Customs and the
Excise Taxes through the allocation of registration number that
o identifies you in the relationships that with it maintains.
2-The status of recognised operator is the subject of recognition by the Director of
customs of the area of residence or registered office, upon request formulated by the people
natural or legal persons, meeting that are the requirements in respect of
of personal idoneity, exercise of the trading activity of taxable vehicles and
non-payment of debts to the State referred to in Article 13, excluding the
points c) and d) of paragraph 1.
3-The status of recognized operator gives the taxable person the right to detain the
taxable vehicles on suspension of tax for the maximum period of six months
after presented the customs declaration of vehicles, implying the
fulfillment of the obligations to which the registered operators are subject, under penalty
of revocation of the authorization in the terms set out in the preceding Article
Article 16.
Particulars
Particular is all the passive subject that proceed to the admission or import of vehicles
taxable, in new or used state, with the primary purpose of satisfying your
own transport needs.
Chapter III
Introduction in consumption
Article 17.
Types of declaration
1-A introduction to the consumption and settlement of the incident tax on vehicles that
do not possess national tuition is titled by the customs declaration of vehicles
(DAV).
2-A settlement of the incident tax on vehicles owning matriculation
34
national is titrated by the supplementary declaration of vehicles (DCV).
3-For the purpose of registration, the light motor vehicles, albeit excluded from the
tax, heavy duty and industrial machinery become subject to the processing of the
DAV.
4-A DAV can be processed by electronic data transmission, pursuant to
define by porterie of the member of the Government responsible for the area of Finance.
Article 18.
Introduction in consumption by registered operators
1-Registrans are required to submit the DAV at the maximum time
of 20 working days after the occurrence of the fact generator of the tax.
2-Presented a DAV by the registered operators, the taxable vehicles
remain on suspension of tax for the maximum period of three years, term until
to which the application for an introduction in consumption or carried out should be submitted to
dispatch, export or subjection of the vehicles to another tax clearance scheme
of the suspensive regime, considering otherwise there is illegal introduction into the
consumption.
3-While enduring the tax suspension, the place of storage used by the
registered operators is considered as a tax warehouse area, not being
allowed the used vehicles of him to leave without express permission from the Director
of the territorially competent customs, considering otherwise there is
illegal introduction into consumption.
4-Registrants may apply for the Director General of Customs and the
Special Taxes on Consumption of DAV printing at home, in terms of
to regulate by porterie of the member of the Government responsible for the area of
Finance, on the condition that they have introduced it to the consumption at least 1000
vehicles in the year in which they carry out the application or in the year immediately preceding.
5-Registrant operators who introduce in the consumption used vehicles stay
subject to the submission of the documentation referred to in Article 20 (2).
35
Article 19.
Introduction in consumption by recognized operators
1-The recognized operators are required to submit DAV on time
maximum of 20 working days after the occurrence of the fact generator of the tax;
2-Presented a DAV by the recognized operators, the taxable vehicles
remain on suspension of tax for the maximum period of six months, term
up to which the application for an introduction in consumption or carried out should be submitted
dispatch, export or subjection of the vehicles to another tax clearance scheme
of the suspensive regime, considering otherwise there is illegal introduction into the
consumption.
3-While enduring the tax suspension, the place of storage used by the
recognized operators is considered to be tax warehouse area, not being
allowed the used vehicles of him to leave without express permission from the Director
of the territorially competent customs, considering otherwise there is
illegal introduction into consumption.
4-The recognized operators that introduce in the consumption used vehicles stay
subject to the submission of the documentation referred to in Article 20 (2).
Article 20.
Introduction in consumption by private individuals
1-Private individuals and taxable persons who do not find themselves constituted as
registered operators or recognized operators are obliged to the presentation of the
DAV with the customs of entry in the Country or customs closest to your
Household in the following deadlines:
a) Within a maximum of 20 working days, after the entry of the vehicle into territory
national or after the occurrence of the generating facts provided for in the paragraph b) of the n.
2 of Article 5;
b) Within a maximum of 10 working days after the expiry of the admission schemes or
temporary import when, finishes these schemes, the particular opte for
introduction in consumption.
36
2-A DAV must be accompanied by the certificate of foreign registration or
equivalent document, commercial invoice or statement of sale in the case of
acquisition of particular, of the certificate of conformity, of the transport document and
their respective payment receipt whenever the vehicle does not enter the territory
national by its own means, as well as of the document proving the
effective measurement of the emission level of carbon dioxide by technical centre
legally authorized whenever such an element does not consist of the respective certificate
of compliance.
Article 21.
Registration and cancellation of declarations
1-Customs shall proceed to the numerical record of the DAV on the date of its
presentation or, when this proves impossible, on the following business day.
2-There may be place the cancellation of the DAV already registered before paid or guaranteed the
tax, at the request of the person concerned and upon presentation of the DCV, when if
proves that a vehicle has been wrongly declared for a given regime
tax or which, following special circumstances, has ceased to be justified to
subjection to that regime.
3-A DAV presented by registered and recognised operators can be annulled
prior to paid or guaranteed the tax with the following fundamentals:
a) Export, evidenced by single administrative document with stamp of
actual exit, or dispatch, proven by declaration of dispatch;
b) Assignment to the temporary admission scheme by sale to assignments
diplomatic and consular careers accredited in Portugal and respective
employees;
c) Sale of the vehicle the person who transfers to his usual residence of Portugal
for another country, with an assignment of dispatch or export registration;
d) Complete destruction, due to fortuitous case or force majeany, or transformation of the
vehicle in scrap under customs control, free of charge or charges of
any nature for the public purse;
e) Abandonment in favour of the public farm, free of burden or charges of any
37
nature for the public purse, or statement of loss of the vehicle delivered by
judicial or administrative authority;
f) Theft or theft of the vehicle, duly attended to the police authorities,
without the car being found and restituted to its owner in the
period of six months, and provided that the cancellation of the tuition is proven;
g) Undue statement by duplication of the DAV.
4-There is no place for the cancellation of the DAV when the Directorate General of Customs and the
Excise Tax has previously informed the person concerned of the
intention to carry out an inspection of the vehicle or the documentation presented,
or after it has been awarded national tuition.
5-A The cancellation of the previously registered DAV is without prejudice to criminal accountability
or counter-ordinance by the practice of tax offences.
6-In the event that a request for tax benefit has been filed and the same has been
undismissed, the person concerned is notified to, within 30 days, request the cancellation
of the DAV and declare the destination that it intends to give to the vehicle, under penalty of introduction
illegal in consumption.
Article 22.
Circulation
1-The entities that in the exercise of their supervisory powers detect in
movement a vehicle with valid foreign registration, provisional or final,
for which it has not been submitted in a timely DAV, they shall,
regardless of the counterordinational procedure to which there is place, notify
the owner or legitimate holder of the obligation to proceed to his / her presentation
within the period of two working days, and the notification shall be given to the respective
recipient and their domicile, the vehicle in question and the customs territorially
competent for immediate presentation of the DAV, to which it is remitted copy of the
notification for control purposes.
2-A entry into national territory of vehicle with transit tuition, provisional or
temporary that is found invalid, presumed to be verified in the term of your
validity.
38
3-Elapsed the deadline for submission of the DAV and up to the expiry of the deadline for
payment of tax, circulation in national territory of vehicles is allowed
valid foreign tuition holders, provided that accompanied by a
exemplary DAV and conducted by the owner or the respective spouse or
united in fact.
4-The document proving the payment of the tax with the annotation of the matriculation
national assigned permits the unrestricted use of the vehicles referred to in the
previous paragraph by the 60-day deadline counted since the assignment of the matriculation.
5-A issue of the registration certificate and the respective delivery to the declarant is only
carried out by the Institute of Mobility and Terrestrial Transport, I. P., after
if they show paid the fees due.
Article 23.
Abandonment and sale
1-The owners of the vehicles which, under the paragraph e) of Article 21 (3) and of the
point ( c) of Article 32 (1), have carried out declaration of abandonment in favour
of the State shall proceed to its delivery within the time and place indicated by the departments
customs, constituting the guide issued by the receiving entity of the vehicle o
supporting document of the tax payment dispensation.
2-The competent courts, through the Public Prosecutor's Office, and the authorities
administrative, in the process of counterordinance, send to the Directorate General of the
Customs and Special Taxes on the Consume certificate of decisions
transitioned on trial, which have declared definitively lost in favour of the
State any vehicles with foreign matriculation or that, possessing matriculation
national, if presuma has been introduced illegally in consumption.
3-A Directorate-General for Customs and Special Taxes on Consumption must
inform the Directorate General of the Treasury and Finance of the situation of the vehicles, at the deadline
maximum of five days, for this to address the interest of its allocation
to the State Park pursuant to the Decree-Law No. 31/85 of January 25,
proceeding to the Directorate General of Customs and Special Taxes on the
Consumption at your sale or by communicating to the entity that superintending the process that
39
nothing obstinates for sale, whenever the Directorate General of the Treasury and Finance if
pronoune in a negative sense.
4-When the sale is destine to the introduction in consumption and national tuition, they are
due to vehicle tax, customs duties and the other tributes
applicable, in the terms generally prescribed for used vehicles, taking place
to taxation as scrap based on customs duties whenever the sale is
desine to dismantle and the vehicles do not find themselves in free practice.
5-When the vehicle does not gather the necessary conditions for its integration into heritage
automobile of the State and posits seniority of more than 12 years or when the Directorate-
General Treasury and Finance has valued it in value less than € 1000, the
Directorate-General for Customs and Special Taxes on Consumption can
determine its destruction through registered operator enabled to issue
certificate of destruction or qualified dismantling, free of charge or
charges of any nature to the public purse.
Article 24.
Vehicles not intended for registration
1-Vehicles entering national territory and are not intended to be enrolled,
for the purpose of the dismantling, circulation or stay in the field
exclusively private, collectionism or any other reason that dispense with
assignment of national tuition shall, within 10 working days after entry into
national territory, be the subject of simultaneous presentation of DAV and DCV,
joining to the effect the original documents of the vehicle, to be retained by the
customs for further submission to the Institute of Mobility and Transport
Terrestrial, I. P.
2-Where it is intended to change the tax destination of the vehicle with a view to its
redispatch or re-export, must the respective owner request the customs
competent the authorisation for exit of the vehicle from the national territory, with 10 days
in advance.
3-Where it is intended to proceed to the introduction of the vehicle in consumption, the tax is
determined depending on the rates in force at the time of the origination
40
of DAV and DCV, taking into consideration the years of use that the vehicle
have owned that date.
Chapter IV
Settlement, payment and refund
Article 25.
Form and term of the settlement
1-A settlement of vehicle tax is carried out by the Directorate General of
Customs and Special Excise Taxes on the basis of DAV or the
DCV, within the following deadlines:
a) On the date of the submission of the application for introduction in consumption by operators
registered and recognized;
b) On the date of the presentation of the DAV or DCV by the private individuals;
c) In the two working days following the assessment of used vehicles provided for in paragraph 3
of Article 11 para.
2-A The settlement of the tax is communicated directly and immediately in the cases provided for
in the points a) and b) of the preceding paragraph and by registered letter in the cases provided for in the
point ( c) of the same number.
3-Registrant operators possessing electronic connection to the Directorate General of
Customs and Special Taxes on Consumption consider themselves to be notified
of the settlement of tax on the date of submission of the application for introduction in the
consumption.
4-Where the taxable vehicle has benefitted from tax exemption or from
rate reduction, settlement is based on the difference between the tax payable and that
that has already been paid or that it should be, should there be no place for exemption or
reduced rate.
5-When, as a result of an import, it is due to be imposed, the
provisions of the Community regulations applicable to customs duties, whether these
whether or not they are due, with respect to deadlines for posteriori collection,
refund and waiver of payment.
41
Article 26.
Officiating settlement
In the absence or delay of liquidation attributable to the taxable person or in the case of error,
omission, lack or any other wrongdoing that would prejudice the collection of the tax, the
Directorate-General for Customs and Special Taxes on Consumption Liquids-the
officiously on the basis of the elements it possesses, notifying the taxable person
to, within 10 working days, proceed to the respective payment.
Article 27.
Payment
1-The payment of the tax is made within 10 working days from the date of
notification of the liquidation, without prejudice to the provisions of the Decree-Law No. 289/88, of 24
of August, for the cases of provision of global collateral.
2-Decorrides 30 days on the salary of the tax without the taking of the
their respective payment or declaration of abandonment of the vehicle in favour of the State, the
Directorate General for Customs and Special Taxes on Consumption proceeds
immediate to the respective seizure, promoting counterordinational procedure
by irregular introduction into consumption and issuing debt certificate, to refer to the
finance service of the debtor's tax domicile for the purpose of collection
coercion.
3-Taxable vehicles cannot be enrolled without the Directorate General of the
Customs and Special Taxes on Consumption has communicated to the
Institute of Mobility and Terrestrial Transport, I. P. or the Regional Directions
of land transport of the Autonomous Regions, information proving that the
tax on vehicles and, where applicable, customs duties and tax on the
value added, whether they are paid or guaranteed, or that it has been recognized to
your exemption or the non-subjection to vehicle tax.
4-Vehicles whose national matriculation has been cancelled under the terms of paragraph a) from the
n Article 5 (2), may only be re-enrolled once it has been received
42
tax information referred to in the preceding paragraph.
5-Customs services send to the Institute of Mobility and Transport
Terrestrial, I. P., the definitive titles of vehicles that have been declared for
introduction in consumption, within not more than one year.
6-Vehicles that have undergone tax-generating transformation under the terms of
point ( b) of Article 5 (2) may only be the subject of regularisation together with the
Institute of Mobility and Terrestrial Transport, I. P., upon receipt of the
information referred to in paragraph 3.
7-The Institute of Mobility and Terrestrial Transport, I. P., shall communicate to the
Directorate General for Customs and Special Taxes on Consumption
any other tax-generating transformations of which it comes to
knowledge.
Article 28.
Reimbursement for error and duplication of the collection
1-In the event of a mistake in the liquidation or duplication of the collection, duly
proven, there is place for the refund of the tax on the terms generically
provided for by the tax law.
2-The tax is not the subject of a refund when the value to be restitute is less than € 30.
Article 29.
Refund by dispatch or export
1-In case of dispatch or export of vehicles whose tax has already been levied
there is place for the refund of the tax.
2-The value of the refund is determined as a function of the period elapsed between the
assignment of the national final registration and the date of the submission of the application for
reimbursement, to the following extent:
a) Refund of 75% in the period of one year;
b) Refund of 50% in the period greater than one year but less than or equal to two
years;
43
c) Refund of 25% in the upper period to two years but less than or equal to three
years.
3-For the purpose of tax refund, the applicant presents at the customs of his
area of residence voucher for the cancellation of the national registration, certificate
of matriculation, as well as document that proves that the vehicle was enrolled in the
country of destination.
4-The request for a refund is submitted within a maximum of one year since the date of the
dispatch or export and your dewound depends on the non-existence of debts
tributaries to the state in the coercive collection phase, without there being any claim
gracious, judicial challenge, judicial remedy, opposition to execution or payment
in installments with warranty.
5-The refund is carried out after verification of compliance with all requirements
stipulated in paragraph 3, not being due when their value to restitution is less than €
30
Chapter V
Suspensive regimes
Section I
Admission and temporary import
Subsection I
General rules
Article 30.
Requirements and shelf life
1-The temporary admission scheme provides for the permanence of taxable vehicles
enrolled in another member state of the European Union on the national territory with
suspension of tax for 183 days, followed or interpolated, for each period of
12 months, verified the following cumulative conditions:
a) Be the vehicles carriers of permanent registration of another member state
44
and are enrolled in the name of a non-resident person who does not exercise in
national territory profession or gainful activity;
b) Be the vehicles introduced into national territory by the owners or
legitimate holders.
2-Vehicles subject to temporary admission can only be conducted on
national territory by its owners, spouses or united in fact, ascending
and descendants in the first degree or by their rightful holders, in the condition of
these persons shall not be residents or exercise in national territory occupation
or paid professional activity.
3-By way of derogation from the provisions of the preceding paragraph, the driving of vehicles is permitted
object of temporary admission to distinct persons of the owner in the event of force
greater, mechanical breakdown or by virtue of contract to provide services of
professional driving, owing to their circulation being made covered in the respective
definitive titles.
4-Employees of properly accredited vehicle rental companies
may be allowed to drive light cars subject to admission
temporary on the path of return to the State in which they are enrolled.
5-Residents in national territory may use only, under the scheme of
temporary admission, vehicles with foreign matriculation in the situations provided for in the
this chapter when for the purpose of the effect is granted prior permission of
customs.
6-For the purposes of this Code shall be deemed to be resident to the legal person who posits
seat or permanent establishment in the national territory or the natural person who
remain in the national territory for a period of 183 days or more,
consecutive or interpolated, per calendar year, or which earn income from work
with source in the national territory.
7-The temporary import of vehicles with third country tuition is applicable
provisions of the Community Customs Code, established by the Regulation (EEC)
No. 2913/92 of the Council of October 12, 1992 and the respective Provisions
of Application.
45
Article 31.
Provisional tuition
1-Without prejudice to the provisions of international conventions or of the rules applicable in the
scope of diplomatic and consular relations, the vehicles enrolled in series
provisional from a member state of the European Union can only benefit from the scheme
of temporary admission for the maximum period of 90 days, to be counted from the respective
entry into national territory, and the interested persons shall prove the quality of
resident in another member state and apply at the customs for the issuance of a guide to
circulation.
2-The vehicles with provisional series tuition holders can only circulate in
national territory while maintaining their respective validity, considering the
another way there is illegal introduction into consumption.
3-The supervising entities that detect in circulation a vehicle in violation of the
disposed of in the preceding paragraphs, they notify their owner or legitimate holder,
with knowledge to the nearest customs, so that you will proceed to this on the deadline of
two working days in order to be issued guide of circulation, under penalty of seizure of the
vehicle and participation of the practice of the tax infringement.
4-A notification shall state the respective recipient and his / her domicile, the vehicle in
cause and the territorially competent customs for the issuance of the tab.
Article 32.
Clearance of the scheme
1-The admissions regime or temporary import basket by virtue of the following
facts:
a) Introduction in consumption;
b) Dispatch or export;
c) Abandonment in favour of the State, free of burden or burdens of any nature
for the public purse;
d) Destruction carried out under customs control or due to accident, serious breakdown
or criminal act, provided that they are proven to be held with the Directorate-
46
General of Customs and Excise Tax on Consumption and the Vehicle
if destine the scrap;
e) Expiry, by the course of the respective period, when the present Code o
establish.
2-A dispatch or export of vehicles that have been detected in infringement
by the supervisory authorities, carry out compulsorily under control
customs, after welding the counterordinational liability.
3-A The dispatch and export of vehicles admitted under Article 36 depends
of a request addressed to the Director General of Customs and Special Taxes on
o Consumo, admitting the respective tacit dewound decorated 90 days,
by the owner, in case of export, to present to the Directorate General of the
Customs and Special Taxes on Consumption The Document
Single Administrative.
Article 33.
Taxation by the introduction in consumption
Where vehicles in arrangements for admission or temporary import to which
refers to this chapter are the subject of further introduction into consumption in
national territory, namely by being passed on, in life or by death, the
person relatively to whom the respective assumptions are not checked, there is
taxation in the terms generically prescribed for used cars, without prejudice
of the criminal or counterordinational liability to which there is place.
Subsection II
Special rules
Article 34.
Missions, internships, studies and cross-border work
1-By way of derogation from the provisions of the a) of Article 30 (1), may benefit from the
temporary admission scheme the vehicles enrolled in normal series of another
47
Member state by people who meet in Portugal in mission run
of limited duration, internship or study, and maintain in another member state to their
residence and personal links, the scheme being fixed by the time required to
respective conclusion.
2-By way of derogation from the provisions of the a) of Article 30 (1), may still
benefit from the temporary exemption scheme the cross-border workers who
reside in Spain with the respective household and who loathe
daily on the round-trip path between your residence and the place of work,
situated in adjoining border locality in the Portuguese territory, provided that the
family household does not have housing in this national territory.
3-The temporary admission scheme under the conditions referred to in the preceding paragraph is
valid for periods of 12 months, and may be renewed.
4-A The application of the temporary admission scheme to the situations provided for in paragraphs 1 and 2
depends on the submission of application to the Directorate General of Customs and Taxes
Specials on Consumption, to be held within a maximum of 30 days after the entry
in national territory, accompanied by the supporting documentation of the
respective assumptions.
Article 35.
Officials and agents of the European Communities and European Parliamentarians
1-The officials and agents of the European Communities and European Parliamentarians,
that for professional reasons to come to establish residence in Portugal, benefit
of the temporary admission scheme in respect of a vehicle intended for use
personnel, acquired in the member state of the last residence or in the member state of
which are national or still on the national market, during the period of time in
that exercise functions on national territory.
2-A The application of the scheme depends on the submission of the application to the Directorate General of
Customs and Special Taxes on Consumption, within the maximum term of six
months after the start of duties on national territory, accompanied by document
issued by the competent entities proving the quality and status of the
interested and by the definitive titles of the automobile.
48
3-The motor vehicles benefiting from this regime are circulating mundane of the
privileged vehicle registration certificate issued by the Service of the Protocol
of the Ministry of Foreign Affairs and with registration of the groups of letters CD
or FM and may only be conducted by the beneficiary of the scheme, their spouse or
united in fact, ancestry and direct descendants that with it live in
common economy.
4-Without prejudice to the provisions of the preceding paragraph, the Director General of Customs and of the
Excise Taxes may authorize other people to use the
vehicle in case of force majeforce or in special situations, or if those persons if
find bound by a contract for the provision of professional services, such as
driver, the owner or legitimate holder of the vehicle.
5-Decorrides, at least, five years on the date of award of the first
certificate of privileged tuition to the vehicle, or, lower deadline, in the
case that they have been regularized under Rule 33, the officials and agents
of the European Communities and European parliamentarians, may proceed to the
replacement of the vehicle, with suspension of tax, for another acquired in the
national market or in market of another member state, taking place at
issue of new registration certificate and allocation of new matriculation by the
Service of the Protocol of the Ministry of Foreign Affairs.
6-The officials and agents of the European Communities, who are residing in Portugal à
date of commencement of duties, enjoy the faculty of use of registration certificate
for the vehicle of which they are owners and may access the scheme provided for in the
previous number, five years after that start.
7-This scheme is also applicable to the staff of specialized European agencies
and of international inter-governmental organizations established in territory
national.
Article 36.
Accredited diplomatic and consular missions in Portugal and its employees
1-The diplomatic and consular missions accredited in Portugal and the respective
officials benefit from the temporary admission or import scheme, for the
49
vehicles of their property, including those purchased in Portugal, in regime of
reciprocity, within the following limits:
a) For each diplomatic or consular mission, the cars required by your
official service, at maximum number of units fixed by the Ministry of
Foreign Affairs;
b) Up to three cars, for the heads of diplomatic mission;
c) An automobile for each of the remaining employees on the list of the
diplomatic corps, or the maximum of two, in the case of married employee, the
living in a de facto union or with family to their post;
d) A car for career consuls, or the maximum of two, in the case of
married employee, living in de facto union or with family to his post;
e) An automobile by each administrative or technical employee of the missions
diplomatic or consular posts that do not have in Portugal residence
permanent.
2-Vehicles must be purchased, admitted, or temporarily imported, in the
maximum period of six months after the arrival of the person concerned to the national territory, and
are recorded in the Services of the Protocol of the Ministry of Foreign Affairs
on behalf of the officials to which they belong, considering themselves in the regime while if
to maintain the effective service of the entities referred to in the preceding paragraph.
3-A The application of the scheme depends on the submission of application to the Directorate General of the
Customs and Special Taxes on Consumption, to be carried out at the maximum
of 30 days after the entry into national territory, accompanied by the documentation
proof of the respective assumptions, of definitive title of the car or
commercial invoice, and franchise voucher issued by the Ministry of
Foreign Affairs.
4-In the case of checking the transfer of ownership of the admitted car or
temporarily imported between the entities referred to in paragraph 1, the number of
tuition is the one that is assigned to the new owner.
5-When the persons mentioned in the points b) a e) of paragraph 1 cease functions in
Portugal without the fact that the transfer of property provided for in the
previous number, the registrations of the respective cars are cancelled.
50
Article 37.
Car rental
1-Companies regularly constituted on the territory of the European Union that if
dedicate to the exercise of the car rental activity enrolled in
normal series of a member state is allowed for temporary admission to the territory
national rental car rental in fulfillment of the respective contracts,
provided that whoever rents the vehicle is a person neither established nor resident
in national territory.
2-The cars referred to in the preceding paragraph, should they meet in Portugal in the
term of the execution of hire contract, may, within five days after that
term, be rerented to persons resident or non-resident in the national territory,
with a view to their dispatch or export, within four and eight days,
respectively.
3-In the same period of five days, as far as the previous number is concerned, the car may
be conducted by employee of the rental company, yet resident in
national territory, with a view to its devolution to the country where the contract has started
of rental of the vehicle.
4-A failure to comply with the provisions of the previous figures is considered illegal introduction
in consumption and implies the immediate seizure of the vehicle and accountability
sympathetic to the company and the respective user.
Article 38.
Exhibitions and demonstrations
1-Vehicles entering national territory for exclusive use at fairs,
exhibitions, presentations, races, drills, tests or demonstrations, benefit from the
temporary admission scheme, by the maximum term of 90 days, under liability
tax of the event organizer of the event or the owner.
2-A The application of the scheme depends on a request addressed to the Directorate General of Customs
and of the Special Tax on Consumption, to be held before entry into territory
national or within the maximum period of the subsequent 10 days, accompanied by the
51
supporting documentation of the conditions under which the regime depends.
Article 39.
Commercial use
1-Mediant request of the person concerned, the admission or temporary importation into territory
national light-rail cars enrolled in normal series
in another member state or in a third country, for purposes of commercial use, it is authorised
by the Directorate General of Customs and Special Taxes on Consumption,
upon issuance of circulation guide, provided that the following
conditions:
a) Be the vehicles admitted or imported by person established outside the
national territory, or by its account;
b) Be the vehicles used exclusively for direct transport service
of goods that begin or end up outside the national territory;
c) The legal provisions in force on transport are observed,
in particular those relating to the access and exercise of the activity;
d) Are paid all the periodic taxes on vehicles due in the State-
Member of matriculation.
2-A permanence is authorized for the time strictly necessary to the realization of the
transport operation justifying the respective entry into national territory.
3-For the purpose of application of the provisions of the a) of paragraph 1, the persons, residents or
no, which act on account of unestablished person on national territory, shall
be subject to the contractual relationship of work and have been by this duly
authorized to drive the vehicle.
Article 40.
Conditions of movement
1-A movement of the vehicles referred to in Article 34 (1) and (2) and the Articles
37., 38 and 39 is made covered in a circulation guide.
2-A movement of the vehicles referred to in Articles 35 and 36 is made under the
52
special grade registration certificate, issued by the Services of the Protocol of the
State of the Ministry of Foreign Affairs, being assigned to these vehicles
special tuition.
Section II
Dispatch and Export
Article 41.
Scope
1-A dispatch or export matriculation can be assigned by the Directorate General
of Customs and Excise Taxes on the Consumption to the vehicle that posits
national tuition or which is submitted to customs without registration by
operator registered or recognised and who is to be dispatted to another State
member of the European Union or exported to third country.
2-A assignment of dispatch or export matriculation depends on the presentation
of application by the person concerned to the Directorate General of Customs and Special Taxes
on Consumption, accompanied by the following documentation:
a) Certificate of registration or title of registration of property, when the
national tuition do not find itself cancelled;
b) Commercial invoice or equivalent document, when the vehicles are
object of dispatch or export with commercial purposes or when not
have still been enrolled in Portugal.
3-A assignment of dispatch or export matriculation has as effect the cancellation
of the DAV, if the tax has not yet been paid, or the refund, in whole or in part,
pursuant to Art. 29, when the tax has been paid.
Article 42.
Test vehicles
1-Can be assigned dispatch or export matriculation, by the deadline of one year and
renewable a single time, to light cars manufactured in national territory
53
which are intended to be subjected to durability tests in real situation of
circulation, or others, provided that it has been requested by companies that are proven to have
department of technological research in Portugal and have had a invoicing
gross in the national market higher than € 300000000 in the year immediately preceding.
2-The number of vehicles under the conditions of the preceding paragraph shall not exceed the
strictly necessary for the conduct of the tests, and may not, at each time,
surpass the 50 units, and the respective circulation shall be processed in the
following conditions, in the absence of which there is deemed to be illegal introduction into the
consumption:
a) The vehicles must be identified with the deciers " VEHICLE DE
TEST ", inscribed on a permanent basis in the side and posterior parts, in
dimension not less than that of the tuition;
b) The vehicles can only be conducted by employees of the company,
duly accredited for the purpose, or by company employees
contracted for the realization of the said tests.
3-Fishing the maximum term of stay of the vehicles referred to in paragraph 1, shall
companies request the clearance of the scheme, according to one of the modalities
provided for in Article 32.
Article 43.
Transfer of residence
1-The people who transfer their usual residence from Portugal to another country
may request the assignment of dispatch or export tuition, provided that
the transfer of residence will give in the maximum term of ninety days counted since
the date of the issuance of the customs document of circulation referred to in the article
next.
2-In the submission of the application for the assignment of dispatch tuition or of
export, the person concerned must substantiate the imminent transfer of his residence
through contract of employment, application for a residence permit in another
State, of an immovable lease agreement, or of any other means
considered to be elderly by the Directorate General for Customs and Special Taxes
54
about Consumption.
Article 44.
Circulation and control
1-After the assignment of the dispatch or export matriculation and the affixing of the
respective seal of validity, the customs issues the customs document of circulation
with sequential numbering, of which the period of validity of the tuition is stated during
which the car can move around in national territory.
2-The vehicle to which the dispatch or export registration has been assigned only
may remain in the national territory for the maximum period of 90 days and be
conducted by its holder, by the spouse or united in fact, by the ascendants and
descendants in 1. degree or, in the case of whether it is a legal person, per person
duly authorized, provided that, in any of the cases, they are not residents
nor established in national territory.
Chapter VI
Regimes of exemption
Section I
General rules
Article 45.
Request for recognition
1-The exemptions provided for in this chapter depend on recognition of the
Directorate General for Customs and Special Taxes on Consumption,
upon request by the person concerned in which documentary evidence of the verification of the
respective assumptions.
2-The application for recognition shall be submitted in the following deadlines:
a) Within six months of the date of the transfer of residence or the
termination of duties, in the cases referred to in Articles 58, 62 and 63;
55
b) Before submitting the application for an introduction in consumption or paid the tax
by the registered operator, in the cases referred to in Articles 51 to 54,
may the application be filed within 30 days after the assignment of
matriculation when giving the processing of vehicles that constitute fact
generator of the tax.
3-The exemptions provided for in this Chapter shall apply to vehicles purchased in
financial leasing system provided that of the vehicle documents conss the
identification of the lessee.
4-In cases provided for in Articles 58, 62 and 63, the benefit is only recognized to
a car or motorcycle per beneficiary.
5-In the event that a request for tax benefit has been filed and the same has been
undismissed, the person concerned is notified to, within 30 days, declare the destination
which intends to give to the vehicle, considering otherwise there is illegal introduction
in consumption.
6-The right to exemptions recognized pursuant to this Article shall lapse within the period of
six months after the respective notification to the person concerned, and this shall, in such time,
exercise it, presenting the DAV for the purpose of registration of the vehicle the object of
exemption.
Article 46.
Movement of vehicles
1-A circulation of the vehicle exempted in national territory may be authorised by the
customs before making a decision on their recognition, on the condition of the
vehicle being driven by its owner, by the spouse or united in fact or by the
ascenders and descendants in the first degree that with it live in economics
common.
2-Recognized the exemption and before issued the registration certificate, the vehicle
isento can circulate in the national territory for a period of 60 days, counted
from the date of award of the national matriculation, to the covered application cover
in the consumption of which it consistes of the registration.
56
Article 47.
Onus of intransmissibility
1-The beneficiaries of the tax exemptions cannot divest, either by onerous title or
free of charge, rent or lend the car the subject of exemption before the
period of twelve months, counted from the date of the assignment of the national matriculation,
there being another way to the full settlement of the tax and the liability
criminal or counter-ordinance.
2-In the case provided for in Article 58, the taxable person shall maintain his / her residence
permanent on national territory for a minimum period of 12 months.
3-In the case of the disposal of the vehicle if it takes place between the beneficiary of exemption and the
subject that meets all the conditions to benefit from it, with the exception of
cases of transfer of residence, the registration of the vehicle depends on the voucher
prior to the Directorate General of Customs and Special Taxes on the
Consumption on the part of the acquirer.
4-The burden of intransmissibility and its extinction by the course of the term are recorded
in the documents of the vehicles by the competent authority.
Article 48.
Temporal limitation
1-The exemptions provided for in this Code or in avulous legislation, may only be
recognized to the same beneficiary once in every five years, or once in a
each 10 years in the cases of Art. 58, 62 and 63, counted since the date of the
allocation of the national tuition of the lightweight car, not any
temporal limitation with respect to the exemptions referred to in Articles 51 to 53.
2-Notwithstanding the provisions of the preceding paragraph, new exemption may be granted before
from the expiry of five years to the beneficiaries of the exemptions provided for in the article
54., in the following situations:
a) Accident that it results irreparable damage, which determines the cancellation
of the car registration;
b) Theft or theft duly participated to the police authorities, without the
57
automobile has been found and restituted to its owner within
six months, and provided that the cancellation of the tuition is proven;
c) Inadequacy of the car to the needs of the disabled, due to the
proven aggravation of your disability, as long as it is not possible
proceed to the necessary adaptation of the vehicle.
3-When there is recovery of the vehicle by the police authorities in the situations to which
refers to point ( b) from the previous number, there is room for taxation in the prescribed terms
in Article 50 para.
Article 49.
Transmission by death, of vehicle exempt
1-The right to the exemptions provided for in this Code is communicable mortis cause case
if you check in the transmitter the respective assumptions, applying, from another
mode, the regime prescribed in the following article.
2-A The verification of the assumptions of the exemption for the purposes of the preceding paragraph is
dispensed when they are in cause specially adapted vehicles for the
transport of disabled people who move supported in wheelchairs.
Article 50.
Residual taxation burden
1-Where vehicles that benefit from the exemptions to which the gift is concerned
chapter are transmitted, in life or by death, and after outmoded the
period of intransmissibility, the person in respect of whom not the
respective assumptions, there is place the taxation in amount proportional to the time
in missing for the term of five years, according to the rates in force at the date of the grant
of the benefit, even if the transmission is due to the cessation of the respective
activity.
2-A exemption granted to vehicle purchased in financial leasing scheme no
dispensation with the taxation provided for in the preceding paragraph, where the lessee will proceed to
return of the vehicle to the lessor before the end of the five year term, both of which are
58
jointly and severally liable for the payment of the debt.
3-The residual taxation burden provided for in paragraph 1 of this Article, as well as the burden
of the intransmissibility provided for in Article 47, are recorded in the documents of the
vehicles by the competent authority, being void the transmission of vehicle over the
which the same were incidental, without prejudice to their extinction by the course of the respective
deadline or for the payment of the tax.
Section II
Special rules
Subsection I
Functions of authority, public utility and taxi service
Article 51.
Fire service, functions of authority and allocation to the State Park
1-Are exempt from the tax:
a) The vehicles purchased for operational functions by the National Authority of
Civil protection, as well as vehicles for fire service acquired
by the fire associations, including the municipal ones;
b) The vehicles acquired in new state, intended for military forces,
militarized and security, including municipal policemen, when affected
exclusively to the exercise of functions of authority, considering how
such the functions of surveillance, patrolling, policing, support for the service of
inspection and investigation and surveillance of persons and goods;
c) The vehicles declared lost or abandoned in favour of the State and
acquired by the Directorate General of the Treasury and Finance;
d) Motor vehicles, with lotation equal to or greater than seven seats,
including that of the driver, acquired by the municipalities and freguesias, even if
in system of leasing , for transport of schoolchildren from school of education
basic.
2-The recognition of the exemption provided for in the preceding paragraph depends on request
59
directed at the Directorate General of Customs and Special Taxes on the
Consumption, previous or concomitant to the submission of the application for introduction in the
consumption, instructed with the following documents:
a) Statement issued by the National Civil Protection Authority of which
consents the recognition of the applicant entity and the technical characteristics
of the vehicles, in the cases provided for in paragraph a) of the previous number;
b) Statement issued by the respective services attests to the destination to which the
vehicle will be allocated, in the case referred to in paragraph b) of the previous number;
c) Copy of the sentence or decision that determined the loss or abandonment of the viature,
as well as declaration of its allocation or acquisition by the Directorate General of the
Treasury and Finance, in the case referred to in para. c) of the previous number.
d) Statement issued by the competent department of the municipality or freguesia
accompanied by pro-forma invoice identiactive of the brand, model and version
of the vehicle to be purchased.
3-The vehicles referred to in points a) and d) of paragraph 1 shall bear deceit
identifiers of the beneficiary entity, permanently enrolled in the parties
sides and posterior, in dimension not less than that of the tuition, considering
another way there is illegal introduction into consumption.
Article 52.
Legal persons of public utility and private institutions of solidarity
social
1-Are exempt from the tax the passenger cars with lotation of nine
places, including that of the driver, acquired for onerous title, in a new state, by
legal persons of public utility and private institutions of solidarity
social that is intended for collective transport in activities of public interest and
that show themselves appropriate to their nature and purposes.
2-The recognition of the exemption provided for in this article depends on directed request
to the Directorate General of Customs and Special Taxes on Consumption,
previous or concomitant to the submission of the application for introduction in consumption,
instructed with up-to-date supporting document of the legal status of the
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institution and document proving the acquisition.
3-Vehicles must bear dizzers identifiers of the beneficiary entity,
inscribed on a permanent basis in the side and posterior parts, in dimension no
lower than that of the matriculation, considering otherwise there is illegal introduction in the
consumption.
Article 53.
Taxis
1-Passed passenger cars that are intended for the rental service with
driver (letter "T"), as well as transport in taxi, introduced in consumption and
that present up to four years of use, counted since the assignment of the first
registration and respective documents, benefit from an exemption corresponding to
70% of the amount of tax.
2-The vehicles referred to in the preceding paragraph which are fitted with engines
prepared for the exclusive consumption, in its propulsion system, of gas from
liquefied petroleum, natural gas or electric power, or with hybrid motors
that allow their consumption together with petrol or diesel, stay
fully exempt from tax.
3-A The exemption provided for in the preceding paragraph shall apply also to vehicles adapted to
access and transport of disabled persons in the defined terms of regulation, by
joint office of the members of the Government responsible for the areas of Finance and
of Rehabilitation, regardless of the respective combustion system.
4-The recognition of the exemptions provided for in this article depends on request
directed at the Directorate General of Customs and Special Taxes on the
Consumption, previous or concomitant to the presentation of the DAV, instructed with copy of the
will alve for the exercise of the activity, taxi license and proof of the quality of the shape
societtal of the taxable person.
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Subsection II
People with disabilities
Article 54.
Content of the exemption
1-Are exempt from the tax the vehicles intended for the own use of persons with
motor disability, greater than 18 years, as well as the use of people with
deep multidisability, of people with disabilities who move
exclusively supported in wheelchairs and visually impaired persons,
whatever the respective age.
2-A exemption is valid only for new vehicles possessing level of issuance of
CO2 up to 160 g/km, and may not be allowed to exceed the amount of € 6500.
3-When the passive subject with disabilities meets all the conditions to benefit
of the exemption, with the exception of the driver's licence, being such a lack due
exclusively to the circumstance of inexistence vehicle adapted to the type of disability
where it can carry out the learning and examination of driving, the exemption from tax
may be granted for the vehicle to be purchased, on the condition that it is provided
guarantee of vehicle tax and value added tax,
owing the person concerned, within one year, to prove the achievement of the same, under penalty
of being actuated the guarantee.
4-The limit on the emission level of CO2 set out in paragraph 2 shall not apply
to vehicles specially adapted for the transport of persons with disabilities who
if they move supported in wheelchair, such as these are defined by the article
next, being CO2 emissions increased to 180 g/km, when, by
imposition of the declaration of disability, the vehicle to be purchased must possess
automatic changes.
Article 55.
Conditions relating to the taxable person
1-For the purpose of the recognition of the exemption provided for in the preceding Article, it shall be deemed to be:
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a) "Person with a motor disability", all of which, by reason of changes
in the structure and functions of the body, congenital or acquired, have a limitation
functional of a permanent character, of a degree equal to or greater than 60%, and present
high difficulty in locomotion on the public via unaided by outrain or
recourse to means of compensation, specifically prostheses, ortheses, chairs
of wheels and crutches, in the case of motor deficiency at the level of the limbs
lower, or high difficulty in the access or use of transport
conventional collective public, in the case of motor impairability at the level of the
senior members;
b) "Person with deep multidisability", the person with a motor disability who
in addition to finding yourself in the conditions referred to in the preceding paragraph, have a
or more disabilities, of which result a degree of equal disability or
greater than 90%, which implies a marked difficulty of locomotion on the track
public without an aid of others or without recourse to means of compensation, or in the
access or use of conventional collective public transport, and that
is demonstrably prevented from driving cars;
c) "Person with a disability who moves supported in wheelchair", the person
with a disability of a motor origin or other, of a permanent character, with a degree
of an incapacity equal to or greater than 60%, whose locomotion is made
exclusively through the feature the wheelchair;
d) "Person with visual impairability", the person who has a permanent change
in the field of vision 95%;
e) "Person with a disability of the Armed Forces", the person who is considered
as such in the terms of the Decree-Law No. 43/76 of January 20 and have a
degree of disability equal to or greater than 60%, regardless of your
nature.
2-A percentage of disability is fixed in the terms of the National Table of
Incapacities that is in force on the date of its determination by the respective joint
medical.
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Article 56.
Statement of the order
1-The recognition of the exemption provided for in Article 54 depends on a request addressed to the
Directorate-General for Customs and Special Excise Taxes on Consumption, previous
or concomitant to the submission of the application for introduction in consumption, accompanied
of declaration of permanent disability issued less than five years ago, in the
terms of the Decree-Law No. 202/96, of October 23, or of identical declaration
issued by the services of the Republican National Guard, Security Police
Public or the Armed Forces, of which they construct the following elements:
a) The nature of the disability, as qualified by the previous article;
b) The corresponding degree of disability, in the terms of the table referred to in paragraph 2
of the previous article, except as regards the disabled of the Forces
Armed, for which the degree of disability is fixed by joint
military medical doctor or by the form set out in the applicable law;
c) The attestation of the high difficulty locomotion on the public track or in the
access or use of conventional collective public transport;
d) The unfitness for driving, should it exist.
2-Where in the course of the instruction if any doubts are raised as to the degree of
inability of the applicants, customs services may oblige the submission
of persons with disabilities on behalf of whom the statements were issued.
incapacity to a medical check-board, notifying them of this intention.
3-With the notification referred to in the preceding paragraph, they shall be interested to be
informed that, should they want to have immediate access to the benefit before they are
known the results of the medical check joint, may the same be
recognised conditionally provided that the amount of the tax is guaranteed
vehicle to legalize, until the Directorate General of Health or the regional authorities
of health communicate the respective result.
4-Within the expiry date of the right to the settlement of the tax, the Directorate General
of Customs and Special Taxes on Consumption can notify people
with disabilities on behalf of who have been issued the statements of disability
referred to in the previous figures to submit to the new medical board,
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considering there is illegal introduction into consumption in the event of refusal not
substantiated.
Article 57.
Driving of the car
1-The driving of the vehicle of the disabled person, upon request, is allowed
directed at the Directorate General of Customs and Special Taxes on the
Consumption:
a) Regardless of any authorization, by the spouse, provided that with it
live in the common economy, or by the united fact;
b) By the ascendants and descendants in the first degree that with him live in
common economy, or by third party by it designated, provided that previously
authorized by the Directorate General of Customs and Special Taxes
on Consumption, and on the condition of the person with a disability being one of
occupants.
2-A restriction to the conduct referred to in point b) of the previous number, in what
respects the presence of the person with a disability, it is not applicable to persons with
deep disability, to persons with a motor disability whose degree of disability
permanent is equal to or greater than 80% or, not having it, lofing in chairs
of wheels, and to people with visual impairments, when the displacements do not exceed
a radius of 60 kilometres from the residence of the beneficiary.
3-In duly substantiated exceptional cases, it may be authorised to
displacement without the presence of the person with a disability by distance exceeding the
referred to in the preceding paragraph by issuing the General Directorate of Customs and the
Special Taxes on Consumption a circulation guide for the path and time
necessary.
4-In the case of the ascendants and descendants of the beneficiary of the scheme being persons
with a motor impairment, or to them equated, enabled with the statement to which
it refers to Article 56 (1) may also they drive the vehicle without any
restrictions, provided that they are duly authorized by the Directorate General of Customs and
of the Special Tax on Consumption and by making up with document
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proof of this authorization.
Subsection III
Transfer of residence
Article 58.
Transfer of residence
1-Are exempt from tax the vehicles owned by people, larger than 18 years old,
qualified to conduct during the minimum period of residence, which transfer your
residence of a member state of the European Union or third country for
national territory, provided that the conditions set out in the
articles 59 and 60.
2-Are still exempt from tax the vehicles of people of Portuguese nationality
or from another member state of the European Union who have exercised their
activity in another country, for 24 months and whose earnings are subject to
effective taxation in Portugal, having been:
a) Cooperants;
b) Professors who have exercised teaching duties abroad in courses
delivered in language or about Portuguese culture, in accordance with
lists published by the respective department;
c) Employees hired abroad to provide service on posts
Portuguese diplomatic and consular or to represent public services
Portuguese;
d) Officials from international organisations that Portugal is a part of
contractor.
Article 59.
Conditions relating to the transfer of residence
1-The recognition of the exemption provided for in the previous article depends on directed request
to the Directorate General of Customs and Special Taxes on Consumption,
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accompanied by:
a) Proof of residence in another member state of the European Union or in
third country for period of 12 months, followed or interpolated if in that country
apply for restrictions of stay, and the respective transfer to Portugal, in the
situation provided for in paragraph 1 of the previous article;
b) Proof of nationality, of the nature of the activity developed
in another country and of the respective contractual bond and duration, in the situations
provided for in paragraph 2 of the preceding Article.
2-For the purposes of the provisions of the a) of the preceding paragraph and in the case of the legislation of the
country of provenance establish restrictions of stay, having the residence fixed
for non-consecutive periods, the total time of stay in the country is realized with
basis on a certificate issued by the competent consular entity, and may not each
period to be less than 183 days per calendar year.
3-Do not consider themselves residents in another member state or in third country, the persons
who meet abroad for the purpose of studies, internships or execution of
functions of a given duration up to two years.
4-Considerate studies of those who are subordinate to the programme of a
university or other educational institution, as well as practical training
related to those studies, except if the developed activity is considered
as independent research work.
5-It is considered that the person has performed functions of duration determined in another
Member state or in third country, whenever it has been subordinate to bond
contractual work with a person resident on national territory, having, in
consequence, earned remuneration and declared income in Portugal.
Article 60.
Conditions relating to the vehicle
1-A tax exemption referred to in Article 58 shall be granted only when they check,
cumulatively, the following conditions regarding the vehicle:
a) It is intended to be introduced in consumption on the occasion of the transfer of
normal residence of the person concerned for national territory;
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b) Have been acquired in the country of provenance, or in country where previously
has also resided the owner, under general conditions of taxation and
not have benefited in the dispatch or export of any de-escalation
tax, assuming such a fact when the vehicle finds itself munched from a
regular series license plate, with deletion of whole and any plate
temporary;
c) Have been the property of the person concerned in the country of provenance, during the
less 12 months prior to the transfer of residence, counted since the date of the
issuance of the document that titrates the property or of the date on which it celebrated the
financial leasing contract, if that is the case.
2-To the members of international organizations recognized by Portugal, in the
conventionally fixed conditions, to the members of the Armed Forces of the
States contracting parties to the North Atlantic Treaty or its officials
civilians and the officials covered by the c) of Article 58 (2) is not
applicable the provisions of the paragraph b) n 1 provided that they have ceased the exercise of
functions within the framework of the international organization or the North Atlantic Treaty
or at the diplomatic or consular post.
Article 61.
Application for exemption
1-For the purpose of the recognition of the exemption by transfer of residence, the
applicant must submit, together with the application, the following documents:
a) Customs declaration of vehicle;
b) Certificate of registration and title of registration of property, if any,
proof of the ownership of the vehicle;
c) Driving licence valid at least 12 months prior to the transfer of the
residence;
d) Certificate of official residence, issued by the administrative entity with
competence for the control of inhabitants or, if it does not exist, certified
consular, where the date of the start and cessation of the residence is concerned;
e) Document of the daily life attests to the residence in the country of provenance,
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specifically, receipts for house rent, water consumption, electricity,
salary receipts or proof of discount for health and retirement effects.
2-A Directorate-General for Customs and Special Taxes on Consumption may
require the official translation of foreign documents.
3-In the cases provided for in Article 58 (2), the application for exemption is accompanied by
document issued by the competent entity attests to the status of the applicant,
as well as the start and end dates of functions.
Article 62.
Portuguese diplomatic and consular officials
1-Portuguese diplomatic and consular staff and officials whose
functions in the external framework are equated with the diplomatic service, which returns
to Portugal after cessation of the same, benefit from the tax exemption in the
introduction into the consumption of a vehicle, as long as they are owners of the vehicle there are
at least 12 months prior to the respective cessation, or two vehicles, in the case of
be married and the spouse or united de facto has accompanied the holder of the post in the
country of exercise, and may not, in the latter case, the accumulated cylinder be
greater than 3500 cm3, owing to one of the vehicles being registered in the name of the spouse
or de facto united.
2-The application for exemption is accompanied by the DAV and certificate of the Ministry of the
Foreign Affairs attests to the status and professional category of the applicant,
the type of mission performed and the start date and cessation of functions in the
external frame.
3-In the event of an unpredictable and independent transfer of the will of the applicant, who
make it impossible to meet the deadline provided for in paragraph 1, exemption is granted
provided that the requirement for car ownership has been verified by
period equal to or greater than six months.
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Article 63.
Officials, agents of the European Communities and European parliamentarians
1-The officials and agents of the European Communities, as well as parliamentarians
Europeans who have stayed at least 12 months in the effective exercise of
functions, come to establish or re-establish their residence on national territory,
after the permanent cessation of them, benefit from tax exemption on
vehicles in the introduction into the consumption of a vehicle, provided that such vehicle:
a) It has been acquired in the State of the applicant's last residence, or in
State where it previously has also resided;
b) Be the property of the applicant for at least 12 months prior to the
transfer of residence.
2-The application for exemption is accompanied by the DAV and document issued by the entity
competent community, which attests to the quality and status of the applicant, well
as the period of effective exercise of functions.
Chapter VII
Final provisions
Article 64.
Surveillance
1-Taxable vehicles are subject to surveillance since entry into territory
national until the regularization of its tax situation.
2-They are still subject to supervision of vehicles that have benefited from exemption or
tax reduction, within the period in which they remain the burden on them
associates, and the Directorate General of Customs and Special Taxes may
on Consumption, depending on risk criteria, ask for the special collaboration
of the consular posts, of the freguish joints, of the foreign services, of the centres
of employment and social security and others that are to be revealed necessary to the
attestation of the relevant elements to the granting of the benefits.
3-A the monitoring of compliance with the provisions laid down in this Code shall compete with
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Directorate General for Customs and Special Taxes on Consumption, à
Directorate-General for Taxes, the Institute of Mobility and Transport
Terrestrial, I. P., to the Institute of Records and the Notariat, I. P., in the area of
respective assignments, the Public Security Police and the National Guard
Republican, in particular the respective Fiscal Brigade, with respect to the circulation
of the taxable vehicles and the control of their tax situation.
Article 65.
Impediment to recognition of the right to tax benefits
1-They can only benefit from exemption or reduced tax rate on vehicles
taxpayers who, at the time of the introduction in consumption, present their
tax obligations on vehicle tax and single tax office
circulation fully satisfied with respect to all vehicles of its
property and that do not possess other tax debts to the State in a phase of
coercive collection, without there being gracious claim, judicial challenge, appeal
judicial, opposition to the execution or payment in installments with provision of
warranty.
2-For the purposes of the provisions of the preceding paragraph, the conservatory of the automobile register,
the Directorate-General for Customs and Special Taxes on Consumption and the
Directorate-General for Taxes must make the necessary exchange of information
relatively to the faltous taxpayers.
Article 66.
Union de facto
For the purposes of the application of this Code, the proof of the de facto union, recognized
in accordance with Law No. 7/2001 of May 11, it depends on the submission of the following
documents:
a) Statement issued by the freguesia board attesting that those interested
have been residing in common economy for more than two years;
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b) Proof of the tax domicile identity of those interested in the latter
two years;
c) Declaration by both members of the de facto union, under commitment to
honor, of which they assume the union and that this perdura for more than two years.
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ANNEX II
CIRCULATION SINGLE TAX CODE
(As referred to in Article 1 (2))
The reform of car taxation that now takes place implies substantive changes
in respect of taxes that focus on the respective circulation. Up to the present
moment, the movement of vehicles in Portugal was found to be subject to three taxes
distinguished-the municipal tax on vehicles, the circulation tax and the tax of
trucking-disciplined by legal texts produced in different times and which,
as time went by, they accused impairers of form and substance.
In its current form, the municipal vehicle tax constitutes a product of the years
70, having been designed at a time when the Portuguese car park was still
diminished and the possession of the automobile seen still as an outdoor sign of wealth. In the
municipal tax on vehicles stands out, so, concerns of a social nature
to which time was stealing the plea, while also showing absentee
environmental and energy policy concerns that today consider themselves essential to
these tax figures. Example of this are the reduced tax rates for the
gas-powered cars or the progressive reduction of tax in function of age
that the taxable vehicles present, solutions originally thought to be form
of taxpayer protection of minor possessions but which stimulate and prolong the
use of the least efficient vehicles and which pollute the most. No embargo of the measures
corrective ones that in recent years were being introduced to the municipal tax on
vehicles, it mattered, in all urgency, to overhaul this tax by subordinating it to the
own concerns of the times in which we live.
The circulation and trucking taxes, for their part, have gained their current form
in the 90, in compliance with the Community Standards respecting the taxation of the
heavy goods vehicles, revealing more narrow scope figures but of
greater rationality than the municipal tax borne by the generality of the
motorists. In effect, the taxable base employs in the taxation of vehicles of
gross weight equal to or greater than 12 tonnes, harmonised by Community law, is
made up of elements capable of revealing the wear these bring to the environment and to the
road network, such as the respective weight, number of axles and type of suspension. More
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recently, the age of the vehicle has been transformed into a factor of aggravation of the
tax, employing a scaling of fees that penalizes the vehicles more
old. The differentiation itself between the circulation tax and the tax of
trucking, based on use on their own or on account of others ' outrain
goods vehicles, expresses the subordination of these taxes for purposes more
current energy policy and transport policy, letting see that these are figures
less carers of reform that the municipal tax on vehicles.
The introduction of the single circulation tax brings an important simplification to this
area of the tax system. The three taxes so far girders are merged into a figure
single, eliminating the legislative dispersion that surrounds them, at the same time as if
harmonize technical solutions, concepts and terminology. The settlement procedure
and payment of the tax is now entirely dematerialized, going by
carried out, in principle, by recourse to Internet , with what is guaranteed greater convenience
to the taxpayer and lower management charges to the Administration. The computerization
integral of these procedures allows also to have real and complete knowledge of the
circulating car park, from the time of registration to the time of slaughter,
information that not only is necessary for the pursuit of good tax policy
as to the concretization of policies of a diverse nature.
In the substance, and for reasons that attach to their own characteristics, with the
requirements of EU law and with national priorities in the field of policy
environmental, energy and transport, remains a differentiated discipline of the
different types of vehicles, setting themselves for the effect categories that have root in the
legislation so far in effect. As structuring and unifying element of these
categories, enshrines the principle of equivalence, thus leaving it clear that the
tax, as a whole, subordinates itself to the idea that taxpayers should be
burdened in the measure of the cost they cause to the environment and to the vivid network, this being the
reason to be of this tax figure. It is this principle that dictates the oneration of vehicles in
function of the respective property and up to the time of slaughter, the common employment of a
specific taxable base, the revision of the current tax benefits framework and the allocation
of a share of the revenue to the municipalities of the respective use.
It is recognized, however, that the change of the operative fact in the new circulation tax,
which becomes the property of the vehicle, is likely to, by itself, originate, in the short
74
deadline, substantial difficulties in bringing about the reform, fruit of the numerous phaltas and
delays in the regularization of vehicle acquisition or transmission records or in the
cancellations of the respective enrolment, in the event of slaughter in the meantime.
Hence, it has been chosen to defer to the full production of the effects of the Code, in what
respects the existing car park, for the beginning of the year 2008, compromising-
if the Government moves forward, by then, with simplified and less onerous mechanisms that
allow a regularisation of the registrations owned by the viatures and guarantee the
reliability necessary for the future settlement of the new tax.
The new model is, however, immediately applicable in relation to light cars
of passengers who are the subject of a first registration on national territory after
the date of entry into force of the Code. For these, a tax base is adopted from
mixed nature, which reproduces the one that now characterizes the tax on vehicles,
integrating at the same time the cylinder and the emission level of carbon dioxide,
with what the Community proposals in the matter are anticipated. Unfounded, thus, in this
imposed the environmental logic of which it was coming by careening, ending a system of
taxation that has fuelled the maintenance in circulation of end-of-life vehicles and the
conversion to diesel fuel from the national car park, with serious injury to our
environment and energy policy. The use of a taxable base of a mixed nature,
combining rods and carbon dioxide, possesses yet the virtue of making it simple and
transparent the breakdown of revenue, which now there is to be done, between the Administration
central and the municipalities, whose financial interests are rigorously preserved by the
present reform.
In regard to the circulating park so far subject to the municipal vehicle tax, and
for ponderous reasons of practicability and rationality, it is defined that, from
January 2008, the tax base will decrease, by the exclusion of older vehicles,
that is. enrolled by up to 1980, but taxation will increase, by the observance of the principle
of the payer-payer, for the older and polluting vehicles, being maintained, to the
vigour levels, for the remaining vehicles, so as to ensure that all of these endure
a lower taxation in relation to what will be imposed on vehicles registered to be
of July 1, 2007, hence resulting in a slight increase in this revenue from the exclusive
entitlements of the municipalities. Only in the touching of motorbikes and vessels introduce themselves
one or other amendment, dictated by concerns of simplification of a tax that
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had become overly complex with the passing of time.
Vehicles so far subject to circulation and trucking taxes continue to
be taxed on the same terms in which they come from being, not bringing them the present
reform novelty of greater. It is so because this is an area of the system of taxation
car subordinate to Community law, so the more limited the margin of
intervention of the national legislator. And it is so also because these are vehicles whose
taxation incorporates already an environmental rationality, assenting the taxable base of the
old taxes on the characteristics of vehicles that best translate the wear
environmental and viarium by them produced and in the respective seniority. In this area, the
community legislator has made already advancing the principle of equivalence, being unnecessary
a funda intervention in the framework of this tax reform.
The new tax becomes settled during the anniversary month of the matriculation or the
registration of the vehicle and paid up to the end of that month, allowing a fundraiser of
more balanced revenue throughout the year and, consequently, better management
financial of the same.
The settlement of the tax shall be carried out by the taxable person himself, through the
Internet or in any finance service, being eliminated the mandatory of
affixing of the dystic in the vehicle.
The gated informatics solutions and the intersecting of data between the various entities
involved in the registration or registration of the viature and the liquidation originating in the tax
on vehicles guarantee a more effective computer control in this matter, with
evident reduction in costs and bureaucracies, in addition to viabilizing a knowledge
more rigorous circulating park, indispensable factor for good policy management
automobile tax.
Chapter I
Principles and general rules
Article 1.
Principle of equivalence
The single circulation tax obeys the principle of equivalence, seeking to burdensome
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the taxpayers to the extent of the environmental and living cost that they cause, in
concretization of a general rule of tax equality.
Article 2.
Objective incidence
1-The single circulation tax focuses on the vehicles of the following categories,
enrolled or registered in Portugal:
a) Category A: Cars passenger cars and light cars
mixed use with a gross weight not exceeding 2500 kg enrolled since
1981 up to the date of the entry into force of this Code;
b) Category B: Passenger Cars referred to in points a ) and d) of paragraph 1
of Article 2 of the Code of the Tax on Vehicles and light cars of
mixed use with a gross weight not more than 2500 kg, enrolled in date
subsequent to that of the entry into force of this Code;
c) Category C: Cars of goods and mixed-use cars
with a gross weight of more than 2500 kg, allocated to the particular transport of
goods, transportation on their own, or by renting without a driver that
posits these purposes;
d) Category D: Cars of goods and mixed-use cars
with a gross weight of more than 2500 kg, allocated to public transport of
goods, transport by hire, or the hire without a driver
that posits these purposes;
e) Category E: Motorcycles, cyclomotors, tricycles and quadricycles, such as these
vehicles are defined by the Road Code, matriculated since 1987;
f) Category F: Private-use recreational craft with driving power
is equal to or greater than 20 kW, registered since 1986;
g) Category G: Private use aircraft.
2-Presumin affections for the particular transport of goods or transport by
own the vehicles for which if it does not prove the allocation to the
public transport of goods or the transport on account of others.
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Article 3.
Subjective incidence
1-Are taxable persons of the tax the owners of the vehicles, considering themselves
as such natural or legal persons, of public or private law, in
name of which the same are registered.
2-Are equated with owners the financial tenants, the acquirers with
booking property, as well as other holders of purchase option rights
by force of the lease agreement.
Article 4.
Temporal incidence
1-The single circulation tax is annual periodicity, being due for whole in
each year to which you respect.
2-The period of taxation corresponds to the year commented on the date of the matriculation or in
each of its anniversaries, regarding the vehicles of categories A, B, C, D
and E, and the calendar year, in respect of vehicles of categories F and G.
3-The incident tax on vehicles of category A, B, C, D and E is due up to
cancellation of the matriculation by virtue of slaughter carried out under the law.
Article 5.
Exemptions
1-Are exempt from tax the following vehicles:
a) Vehicles of the central, regional, local and military forces and
militarized, as well as vehicles owned by fire corporations
that are intended for firefighting;
b) Automobiles and motorcycles owned by foreign states, of missions
diplomatic and consular, from international organizations and agencies
specialized European, as well as the respective officials, when the
your recognition is mandatory by virtue of instrument of law
78
international;
c) Automobiles and motorcycles that, having more than 20 years and constituting parts of
public museums, only occasionally are the subject of use and do not carry out
annual displacements greater than 500 kilometres;
d) Non-motorised vehicles, exclusively electric or powered by energies
non-combustible renewables, special goods vehicles without
transport capacity, ambulances, funerary vehicles and tractors
agricultural;
e) Passenger cars that are intended for the rental service with
driver (letter "T"), as well as transport in taxi.
2-Are still exempt from tax, the following taxable persons:
a) Persons with disabilities whose degree of disability is equal to or greater than
60% in relation to vehicles of categories A, B and E and under the conditions laid down
in paragraph 5;
b) Legal persons of public utility and private institutions of
social solidarity, under the conditions laid down in paragraph 6.
3-A exemption referred to in paragraph b) of paragraph 1 is recognized upon dispatch of the
Director General of Taxes on request accompanied by statement of the
Ministry of Foreign Affairs to prove the assumptions of the exemption.
4-A exemption referred to in paragraph c) of paragraph 1 shall be the subject of substantiation in
any finance service, with respect to each year to which it respects, upon
application submitted within the period for payment of the tax and accompanied by the title
of ownership and document of identification or certificate of registration or registration
of the vehicle.
5-A exemption provided for in paragraph a) of paragraph 2 can only be enjoyed by each beneficiary
in relation to a vehicle and is recognized, annually, in any service of
finance.
6-A exemption provided for in paragraph b) of paragraph 2 is recognized upon dispatch of the
Director General of Taxes on the application of interested entities
properly documented.
7-Are exempt from 50% of the tax the following vehicles:
a) Category D vehicles, when authorized or licensed for the
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transport of large objects;
b) The vehicles of categories C and D that carry out transport exclusively in the
territorial area of an Autonomous Region.
Article 6.
Fact generator and exigency
1-The operative fact of the tax is made up of the ownership of the vehicle, such as
attested by the registration or registration on national territory.
2-It is still considered to be the generator of the tax to remain on national territory
per period greater than 183 days of vehicles not subject to registration in Portugal and
other than vehicles of goods of a gross weight equal to or greater than 12
tons.
3-The tax is deemed to be chargeable on the first day of the mentioned taxation period
in Article 4 (2)
Article 7.
Taxable base
1-The single circulation tax has specific nature, being its base
taxable consisting of the following elements:
a) As for the vehicles of categories A, the cylinder, the voltage, the seniority
of the tuition and the fuel;
b) As for the category B vehicles, the cylinder and the emission level of
carbon dioxide (CO2) relative to the combined cycle of constant testing of the
certificate of conformity or, not existing, of the actual measurement carried out
in legally authorised technical centre in the terms provided for the calculation
of the vehicle tax;
c) As for the vehicles of categories C and D, the gross weight, the number of axles, the
type of suspension of the axles motors and seniority of the first matriculation
motor vehicle;
d) As for the vehicles in the E category, the cylinder;
80
e) As for the vehicles in the category F, the driving power, such as constant
respective booklet;
f) As for vehicles of category G, the maximum weight allowed to take off,
such as constant of the aero-navigability certificate.
2-In the determination of the tax base of the incident tax on vehicles of the
categories C and D, considers equivalent to pneumatic suspension the type of
suspension set out in Annex III to Council Directive No 96 /53/CE of 25 of
July 1996, which sets the maximum authorized dimensions in national traffic and
international and the maximum authorized weights in international traffic for certain
road vehicles in circulation in the Community.
3-In the determination of the tax base of the incident tax on vehicles of the
categories C and D that are articulated vehicles, consisting of tractor and semi-
trailer, or sets formed by motor vehicle and trailer, whose gross weight,
excluding the tugboat, whether equal to or greater than 12 tonnes, are worth the following
rules:
a) The gross weight corresponds to the maximum gross weight that the car is
authorized to displace;
b) The number of axles corresponds to the number of axles of the car or tractor
added to the number of axles of the towed vehicle;
c) The type of suspension corresponds to that of the motors.
4-For the purposes of the provisions of the b) of the previous number, in the case of the same
motor vehicle or tractor to come to be coupled, alternately, different
trailers or semi-trailers, it is assumed that the trailer corresponds to two axles and
that to the semi-trailer correspond two axes if the maximum gross weight, to which
refers to point a) of paragraph 2, shall be equal to or less than 36 tonnes, and three axes if that
gross weight is greater than 36 tonnes.
5-When, for the purpose of determining the taxable base of vehicles of category F,
there is to be the conversion of power units, the formulas to be employed are
the following:
1 kW = 1, 359 cv
1 kW = 1.341 HP
1 HP = 0.7457 kW
81
Article 8.
Fees-general rules
1-Tax rates are the ones that are in place at the time it becomes
demanded.
2-When a taxable vehicle is applicable different rates of tax in
virtue of its characteristics or use, the highest rates prevail.
3-The rates set out in this Code are to be updated every year in
function of the consumer price index.
Article 9.
Rates-category A
The rates applicable to vehicles of category A are as follows:
Fuel Used
Annual tax according to the year of
tuition (in euro)
Gasoline Other products Electricity Posterior to
1995
From 1990 a
1995
From 1981 a
1989 Cylinder (Cm
3) Cylinder (Cm
3)
Voltage
total
Up to 1000 Up to 1500 Up to 100 16.00 10.00 7.00
More than 1000 until
1300 More than 1500 up to 2000 More from 100 32.00 18.00 10.00
More than 1300 until
1750 More than 2000 up to 3000 50.00 28.00 14.00
More than 1750 until
2600 More than 3000 127.00 68.00 29.00
More than 2600 until
3500 202.00 110.00 56.00
More than 3500 360.00 185.00 85.00
82
Article 10.
Fees-category B
The rates applicable to category B vehicles are as follows:
Step of
Cylinder
(in centimeters
cubic)
Fees
(in euros)
Step of CO2
(in grams per
kilometre)
Fees
(in euros)
Up to 1250 25.00 Up to 120 50.00
More than 1250 until
1750 50.00 More from 120 up to 180 75.00
More than 1750 until
2500 100.00 More from 180 up to 250 150.00
Over 2500 to 300.00 More than 250 250.00
Article 11.
Fees-category C
The rates applicable to category C vehicles are as follows:
Gross weight scales Annual rates
(in kilograms) (in Euros)
Up to 2500 ............................................. 27.00
2501 a 3500 ......................................... 45.00
3501 a 7500 ......................................... 105.00
7501 a 11999 ....................................... 173.00
Vehicles of Gross Weight <= at 12 t
83
2 AXES
12000 186.00 193.00 173.00 180.00 165.00 159.00 165.00 157.00 163.00 163.00
12001 a 12999 265.00 312.00 247.00 290.00 277.00 226.00 266.00 224.00 264.00 264.00
13000 a 14999 268.00 316.00 249.00 294.00 281.00 229.00 270.00 227.00 268.00 268.00
15000 a 17999 299.00 333.00 278.00 310.00 296.00 255.00 284.00 253.00 282.00 282.00
> = 18000 379.00 421.00 353.00 392.00 374.00 324.00 359.00 321.00 356.00 356.00
3 AXES
<15000 186.00 265.00 173.00 246.00 165.00 158.00 226.00 157.00 224.00 224.00
15000 a 16999 262.00 297.00 244.00 276.00 264.00 223.00 253.00 222.00 251.00 251.00
17000 a 17999 262.00 303.00 244.00 282.00 269.00 223.00 259.00 222.00 256.00 256.00
18000 a 18999 341.00 378.00 317.00 351.00 335.00 291.00 322.00 288.00 319.00 319.00
19000 a 20999 342.00 378.00 319.00 351.00 335.00 292.00 322.00 290.00 319.00 319.00
21000 a 22999 344.00 382.00 320.00 355.00 339.00 294.00 325.00 291.00 323.00 323.00
> = 23000 385.00 428.00 358.00 398.00 380.00 328.00 365.00 326.00 362.00 362.00
> = 4 AXES
<23000 263.00 295.00 245.00 274.00 233.00 224.00 251.00 222.00 249.00 249.00
23000 a 24999 333.00 375.00 310.00 349.00 333.00 284.00 320.00 282.00 317.00 317.00
25000 a 25999 341.00 378.00 317.00 351.00 335.00 291.00 322.00 288.00 319.00 319.00
26000 a 26999 626.00 710.00 582.00 660.00 630.00 534.00 605.00 529.00 600.00 600.00
27000 a 28999 635.00 727.00 591.00 677.00 646.00 542.00 621.00 537.00 615.00 615.00
> = 29000 652.00 737.00 607.00 686.00 655.00 556.00 629.00 552.00 624.00 624.00
Annual fees (in Euros) Annual rates (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros)
With
suspension
pneumatic
or
With another
type of
suspension
Weight scales
gross (in
kilograms)
With
suspension
pneumatic
or
With another
type of
suspension
With
suspension
pneumatic
or
With another
type of
suspension
With
suspension
pneumatic
or
With another
type of
suspension
With
suspension
pneumatic
or
With another
type of
suspension
Motor vehicles of gross weight> = 12 t
Year of 1ª matriculation
Up to 1990 (inclusivé) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after
2 + 1 AXES
12000 185.00 187.00 172.00 174.00 164.00 158.00 160.00 156.00 159.00 159.00
12001 a 17999 258.00 316.00 242.00 294.00 280.00 223.00 269.00 222.00 267.00 267.00
18000 a 24999 341.00 402.00 320.00 374.00 357.00 296.00 343.00 293.00 340.00 340.00
25000 a 25999 370.00 412.00 347.00 384.00 366.00 320.00 352.00 318.00 349.00 349.00
> = 26000 688.00 757.00 646.00 704.00 672.00 596.00 645.00 591.00 640.00 640.00
2 + 2 AXES
<23000 256.00 292.00 240.00 272.00 229.00 221.00 249.00 220.00 247.00 247.00
23000 a 25999 329.00 373.00 309.00 347.00 331.00 285.00 318.00 283.00 315.00 315.00
26000 a 30999 627.00 715.00 588.00 665.00 635.00 543.00 610.00 538.00 605.00 605.00
31000 a 32999 678.00 734.00 636.00 683.00 652.00 587.00 626.00 582.00 621.00 621.00
> = 33000 722.00 870.00 678.00 810.00 773.00 626.00 742.00 621.00 736.00 736.00
2 + 3 AXES
<36000 639.00 719.00 599.00 669.00 572.00 554.00 613.00 549.00 608.00 608.00
36000 a 37999 705.00 765.00 662.00 717.00 685.00 611.00 662.00 606.00 657.00 657.00
> = 38000 731.00 860.00 685.00 807.00 770.00 633.00 745.00 628.00 739.00 739.00
3 + 2 AXES
<36000 638.00 702.00 598.00 653.00 571.00 552.00 599.00 548.00 594.00 594.00
36000 a 37999 653.00 743.00 613.00 692.00 660.00 566.00 634.00 561.00 629.00 629.00
38000 a 39999 654.00 790.00 614.00 735.00 701.00 567.00 674.00 562.00 668.00 668.00
> = 40000 762.00 979.00 715.00 912.00 870.00 660.00 835.00 655.00 829.00 829.00
> = 3 + 3 AXES
<36000 592.00 701.00 555.00 652.00 530.00 513.00 598.00 508.00 593.00 593.00
36000 a 37999 698.00 775.00 655.00 721.00 688.00 605.00 661.00 600.00 655.00 655.00
38000 a 39999 705.00 788.00 661.00 733.00 700.00 610.00 672.00 605.00 667.00 667.00
> = 40000 721.00 801.00 676.00 745.00 711.00 625.00 683.00 619.00 678.00 678.00
With another
type of
suspension
With
suspension
pneumatic
or
equivalent
(1)
With another
type of
suspension
Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros)
With another
type of
suspension
With
suspension
pneumatic
or
equivalent
(1)
With another
type of
suspension
With
suspension
pneumatic
or
equivalent
(1)
Weight scales
gross (in
kilograms)
With
suspension
pneumatic
or
equivalent
(1)
With another
type of
suspension
With
suspension
pneumatic
or
equivalent
(1)
Articulated vehicles and vehicle assemblies
Year of 1ª matriculation
Up to 1990 (inclusivé) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after
84
Article 12.
Rates-category D
The rates applicable to vehicles of category D are as follows:
Gross weight scales Annual rates
(in kilograms) (in Euros)
in Kg in Euro
Up to 2500 ...................................... 17.00
2501 a 3500 .................................. 28.00
3501 a 7500 ................................ 63.00
7501a11999 .................................... 106.00
Vehicles of Gross Weight <= at 12 t
2 AXES
12000 119.00 123.00 112.00 115.00 107.00 103.00 106.00 102.00 105.00 105.00
12001 a 12999 140.00 181.00 131.00 170.00 162.00 121.00 157.00 120.00 156.00 156.00
13000 a 14999 142.00 182.00 133.00 171.00 163.00 123.00 158.00 122.00 156.00 156.00
15000 a 17999 173.00 251.00 162.00 235.00 225.00 150.00 217.00 148.00 216.00 216.00
> = 18000 203.00 317.00 190.00 298.00 284.00 176.00 275.00 174.00 273.00 273.00
3 AXES
<15000 118.00 143.00 111.00 134.00 106.00 102.00 124.00 101.00 123.00 123.00
15000 a 16999 142.00 184.00 133.00 172.00 164.00 123.00 159.00 122.00 158.00 158.00
17000 a 17999 142.00 184.00 133.00 172.00 164.00 123.00 159.00 122.00 158.00 158.00
18000 a 18999 170.00 242.00 160.00 227.00 217.00 148.00 210.00 146.00 208.00 208.00
19000 a 20999 170.00 242.00 160.00 227.00 217.00 148.00 210.00 146.00 208.00 208.00
21000 a 22999 172.00 259.00 161.00 243.00 232.00 149.00 224.00 148.00 222.00 222.00
> = 23000 258.00 323.00 242.00 303.00 289.00 224.00 279.00 222.00 277.00 277.00
> = 4 AXES
<23000 142.00 180.00 133.00 169.00 127.00 123.00 156.00 122.00 155.00 155.00
23000 a 24999 199.00 240.00 187.00 226.00 215.00 173.00 208.00 171.00 207.00 207.00
25000 a 25999 228.00 264.00 214.00 248.00 236.00 197.00 229.00 196.00 227.00 227.00
26000 a 26999 369.00 462.00 346.00 433.00 414.00 320.00 400.00 317.00 397.00 397.00
27000 a 28999 371.00 463.00 348.00 435.00 415.00 321.00 401.00 319.00 398.00 398.00
> = 29000 418.00 624.00 392.00 586.00 559.00 362.00 541.00 359.00 536.00 536.00
With another
type of
suspension
With
suspension
pneumatic or
equivalent (1)
With another
type of
suspension
Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros)
With another
type of
suspension
With
suspension
pneumatic or
equivalent (1)
With another
type of
suspension
With
suspension
pneumatic or
equivalent (1)
Gross weight scales
(in kilograms)
With
suspension
pneumatic or
equivalent (1)
With another
type of
suspension
With
suspension
pneumatic or
equivalent (1)
Motor vehicles of gross weight> = 12 t
Year of 1ª matriculation
Up to 1990 (inclusivé) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after
85
2 + 1 AXES
12000 117.00 118.00 110.00 110.00 105.00 102.00 102.00 101.00 101.00 101.00
12001 a 17999 140.00 179.00 131.00 168.00 160.00 121.00 155.00 120.00 154.00 154.00
18000 a 24999 180.00 237.00 169.00 222.00 212.00 156.00 205.00 155.00 203.00 203.00
25000 a 25999 228.00 336.00 214.00 315.00 300.00 198.00 291.00 196.00 288.00 288.00
> = 26000 344.00 461.00 323.00 433.00 413.00 298.00 399.00 296.00 396.00 396.00
2 + 2 AXES
<23000 140.00 179.00 131.00 168.00 125.00 121.00 155.00 120.00 154.00 154.00
23000 a 24999 169.00 226.00 159.00 212.00 202.00 146.00 196.00 145.00 195.00 195.00
25000 a 25999 197.00 239.00 185.00 224.00 214.00 171.00 207.00 169.00 205.00 205.00
26000 a 28999 284.00 398.00 266.00 373.00 357.00 246.00 344.00 244.00 342.00 342.00
29000 a 30999 341.00 455.00 320.00 427.00 408.00 295.00 394.00 293.00 391.00 391.00
31000 a 32999 404.00 534.00 379.00 501.00 478.00 350.00 462.00 347.00 459.00 459.00
> = 33000 537.00 627.00 503.00 588.00 562.00 465.00 543.00 461.00 539.00 539.00
2 + 3 AXES
<36000 395.00 454.00 370.00 426.00 353.00 342.00 393.00 339.00 390.00 390.00
36000 a 37999 423.00 595.00 397.00 558.00 533.00 366.00 516.00 363.00 511.00 511.00
> = 38000 582.00 644.00 546.00 605.00 577.00 504.00 558.00 500.00 554.00 554.00
3 + 2 AXES
<36000 335.00 391.00 314.00 367.00 300.00 290.00 338.00 288.00 336.00 336.00
36000 a 37999 402.00 525.00 377.00 492.00 470.00 349.00 455.00 346.00 451.00 451.00
38000 a 39999 527.00 618.00 495.00 580.00 554.00 457.00 536.00 453.00 531.00 531.00
> = 40000 729.00 850.00 684.00 797.00 761.00 632.00 736.00 627.00 730.00 730.00
> = 3 + 3 AXES
<36000 279.00 363.00 262.00 340.00 250.00 242.00 314.00 240.00 312.00 312.00
36000 a 37999 366.00 455.00 344.00 427.00 408.00 317.00 394.00 315.00 391.00 391.00
38000 a 39999 427.00 460.00 401.00 431.00 412.00 370.00 398.00 367.00 395.00 395.00
> = 40000 439.00 622.00 412.00 584.00 557.00 380.00 539.00 377.00 535.00 535.00
With another
type of
suspension
With
suspension
pneumatic or
equivalent (1)
With another
type of
suspension
Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros)
With another
type of
suspension
With
suspension
pneumatic or
equivalent (1)
With another
type of
suspension
With
suspension
pneumatic or
equivalent (1)
Gross weight scales
(in kilograms)
With
suspension
pneumatic or
equivalent (1)
With another
type of
suspension
With
suspension
pneumatic or
equivalent (1)
Articulated vehicles and vehicle assemblies
Year of 1ª matriculation
Up to 1990 (inclusivé) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after
Article 13.
Rates-category E
The rates applicable to vehicles in the category E are as follows:
Rank of Cylinder
(in cubic centimeters)
Annual fee in euro
(second the year of matriculation of the
vehicle)
After the
1996
Between 1992 and
1996
From 180 up to 250 5 0
More from 250 up to 350 7 5
More from 350 up to 500 17 10
86
More from 500 up to 750 52 30
More from 750102 to 50
Article 14.
Fees-category F
The rate applicable to vehicles of category F is € 2 / kW.
Article 15.
Rates-category G
The rate applicable to vehicles of category G is € 0 ,50 /kg, having the tax the limit
top of € 10000.
Chapter II
Settlement and payment
Article 16.
Settlement
1-A The competence for the settlement of the tax is from the Directorate General of Taxes.
2-A The settlement of the tax is made by the taxable person himself through the Internet , in the
conditions for registration and access to electronic declarations, being mandatory for the
legal persons.
3-A The settlement of the tax can still be done by any finance department, in
listening to the public, whenever the taxable person requests it or when
check the following circumstances:
a) Taxable vehicles do not find themselves enrolled in the national territory;
b) Taxable vehicles benefit from exemption whose assumptions should be
object of substantiation;
c) There is error of identification or omission of taxable vehicle in the database,
that do not allow the taxable person to settle the tax through the Internet .
87
4-At the time of the settlement of the tax is issued single collection document which,
certified by the means in use in the collection's network, it proves the good payment of the
tax.
5-When to check theft, excerpt or unutilisation of the supporting documentation
of the payment of the tax or exemption can be obtained certifying in
any finance service or through the Internet .
Article 17.
Deadline for settlement and payment
1-In the year of the registration or registration of the vehicle on national territory, the tax is
settled by the taxable person of the tax in the 30 days after the expiry of the term
legally required for the respective registration .
2-In subsequent years the tax is to be settled by the end of the month in which if
makes it exigible, in accordance with Article 4 (2)
Article 18.
Officiating settlement
1-In the absence of registration of ownership of the vehicle carried out within the statutory period, the
tax due in the year of the vehicle registration is settled and required:
a) To the taxable person of the vehicle tax on the basis of the declaration
customs of the vehicle, or on the basis of the supplementary vehicle declaration
on which the settlement of that tax is based, yet it is not due;
b) To the declarant of the customs declaration of vehicle when it deals with vehicles
heavy.
2-In subsequent years and in the lack or delay of liquidation attributable to the subject
liability, or in the case of error, omission, lack or any other wrongdoing that
predicting the collection of the tax, the Directorate General of Taxes proceeds to
officiating settlement on the basis of the elements of which it is available, notifying the subject
liability for, within 10 working days to proceed to the respective payment.
3-Fishing the period referred to in the preceding paragraph without the payment of the payment of the
88
tax, the corresponding debt certificate is extracted.
Chapter III
Ancillary obligations, surveillance and counterordinational regime
Article 19.
Specific obligations of vehicle locators
For the purposes of the provisions of Article 3 of this Code, as well as in Article 1 of the article
3. of the law of the respective approval, stay the entities that proceed to the lease
financial, operational leasing or long term rental of vehicles obliged
to provide the Directorate-General for Taxes with the data relating to the tax identification of the
users of the located vehicles.
Article 20.
Competence for supervision
1-Compliance with the obligations imposed by this Code is scrutinised by all
authorities with competence for the purpose, specifically by the Directorate General
of the Taxes, by the Directorate-General for Customs and Special Taxes on the
Consumption, by the Institute of Mobility and Terrestrial Transport, I. P., by
Republican National Guard, by the Public Security Police, by the municipalities,
by the conservatory of the automobile register, by the capitals of the ports and by the Police
Maritime, as well as by the privative services of roads and airports.
2-A authority or agent of the authority to check any infringement of the present
code, and when for this it has competence, it should raise news self and remetit-
lo in the service of finance of the area where the offence was committed, so that the same
proceed to the establishment of the corresponding process.
3-The employee who in the exercise or because of the exercise of his / her duties has
knowledge of any infringement of this Code and that it is not competent
to raise news self must participate in it to the finance service of the area where
has been committed to the offence, so that the same will proceed to the establishment of the
89
corresponding process.
4-The infringements of this Code are considered to be practiced in the area of the service of
finance of the domicile or headquarters of the infringer.
Article 21.
Lack of delivery of tax provision
The lack of delivery, in whole or in part, of the single circulation tax that is due in the
terms of this diploma, when it does not substantiate crime, is punishable under the terms
provided for by Article 114 of the General Regime of Tax Offences, approved by the
Law No. 15/2001 of June 5.
Article 22.
Seizure and immobilization of the vehicle
1-Increased the offences referred to in the previous article, there is room for apprehension or
immediate immobilization of the vehicle, as well as the seizure of the documents which
they title the respective circulation, up to the fulfilment of the tax obligations in
foul.
2-Impossible seizure or immediate immobilization of the vehicle, the agent or
employee who apure the offence should mention such a fact in the news self or in the
participation, and the head of the competent finance department shall promote
immediately the representations for the seizure, along with the police authorities or the
civil aviation.
3-For the satisfaction of the tax and the fines resulting from the violation of the provisions of the
this Code, as well as the expenses for the removal and storage of the vehicle, the
Public farm enjoys special furnishing privilege over the taxable vehicle,
save if the transmission has come to fruition by judicial or extrajudicial sale in
process to which the State should be called on to deduct its rights.
4-Verified the seizure of the documentation, must the same be presented together
with the news self in the competent finance department, communicating this a
immediately occurring to the Institute of Mobility and Terrestrial Transport, I. P.
90
5-Carried Out the payment of the fine, cease the effects of the seizure, by the
competent finance service the return of the seized documentation and
communicate the fact to the competent Institute of Mobility and Transport
Terrestrial, I. P.
Article 23.
Immediate payment of tax
1-It is provided to the offender for the payment of the missing tax and the respective fine in the
act of the verification of the offence, upon the issuance of provisional receipt.
2-The news self, as well as the duplicate of the provisional receipt and the respective
importance, they are sent by the autuante, within three days, to the service of
competent finance, for the purposes of instructing the counterordinance process.
3-When it shows convenient, it can the autuent, in the same time frame, make the
presentation of the documentation and means of payment on any service of
finances, which refer them immediately to the competent finance department.
4-Made the payment to which the previous figures refer, the head of the service
of finance proceeds immediately to your fundraising by sending the documents and
proof of payment for the competent finance service.
5-The competent finance department for the establishment of the counterv-proceedings
ordering must deliver to the owner of the vehicle a voucher of the payment,
upon submission of declaration by the taxable person and return of the
provisional receipt.
