Key Benefits:
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PROPOSED LAW NO. 181 /X
Exhibition of Motives
As a rule, and the similarity of the legal ordinances of other countries, only the vehicles
with definitive tuition of another member state that are enrolled in the name of
non-resident person and who does not exercise in Portugal paid professional activity,
may remain in the national territory under the temporary admission scheme.
The temporary admission of vehicles with foreign matriculation, specifically Spanish,
in the form of cross-border traffic, takes on exceptional character, finding itself
currently regulated by Article 34 (2) of the Code of Vehicle Tax (ISV),
approved by Law No. 22-A/2007 of June 29.
In accordance with the provisions of this normative, the admission of the vehicles is authorised
cross-border workers residing in Spain with the respective household
familiar and who lofth daily on the round-trip path between your residence and the
place of work, located in locality of the national territory up to 60 Km of the border, since
that the household does not have housing in this national territory.
Such a standard aims to create permanent corridors of movement in the border areas that
allow for the mobility of people, Portuguese or Spanish, creating conditions
suitable for movement and mobility, in a context of an activity
professional, being an important factor in the economic and social development of the areas
border, provided that, simultaneously, the existing taxation differences are observed
and the tax interests of each country represented in the collection of the respective taxes of
introduction in consumption.
It is recognized, however, that the practical surveillance of the said kilometric distance has
raised some difficulties and that many workers residing in Spain
take advantage of the facilities provided by the current routes of communication,
specifically motorways, by exerting an activity in Portugal beyond the
said distance.
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There are no bastant factual reasons justifying that similar situations of exercise
professional, just for the simple fact that they are performed in addition to a certain
quilometric distance, be treated, in terms of temporary admission of the vehicles, of
different form, so one is understood to be timely a one-off review of the picture
legislative that is in force, reviewing the conditions that regulate the permanence of
foreign registration vehicles in Portugal.
The Government thus proposes an amendment to the ISV Code to allow admission
temporary of vehicles with foreign matriculation, specifically Spanish, in Portugal,
belonging to cross-border workers who are residing in Spain with the respective
family household and do not have housing in Portuguese territory and that
regularly take off for work place located in Portugal on route of ida and
comes back between your residence and the workplace.
In parallel, take advantage of this legislative initiative to correct a further punctual situation,
that has found itself to be a relevant obstacle to the mobility of persons with disabilities
and that urge to minorise.
It is the current driving regime by outrain vehicles that benefit from the exemption
applicable to persons with disabilities that ends some disproportionality by preventing
that such vehicles can be conducted-accompanying, by rule, the person with
disability-whether by the ascendants and first-degree descendants of the person with
disability, either by a third party, familiar or not, specifically, in cases where
those are temporarily prevented.
It thus matters to perfect the standard in question, by alleviating possible constraints to the
supportive family structures that can assist, in the way they consider more
convenient, the person with a disability, in particular, when with it they live in economics
common, for example, in the case of parents and siblings.
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:
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Article 1.
Amendment to the Tax Code on Vehicles
Articles 34 and 57 of the Vehicle Code on Vehicles, abbreviated
by ISV Code, passed by Law No. 22-A/2007 of June 29, go on
following wording:
" Article 34.
[...]
1-[...].
2-By way of derogation from the provisions of the a) of Article 30 (1), may
still benefit from the temporary admission scheme the workers
cross-border that resides in Spain with the respective household
familiar and lofing regularly, on the round-trip path between your
residence and the place of work located in national territory, in the condition
of the household do not have housing in Portugal.
3-A application of the temporary admission scheme to the situations provided for in the
n. 1 depends on the submission of application to the Directorate General of Customs
and of the Special Consumption Taxes, to be carried out within the maximum period of
30 days after the entry into national territory, accompanied by the
supporting documentation of the respective assumptions.
4-The recognition of the temporary admission scheme to the foreseen situations
in paragraph 2, it depends on the statement of the person concerned that he fills the
specified requirements, submitted to the Directorate General of Customs and the
Excise Taxes, via registered postal route or
delivered directly to your services, containing the following elements:
a) Name, civil identification number, residence and number of
Portuguese tax identification;
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b) Place of work and, in the cases of employees on an account of others,
identification of the employer;
c) Identification of the vehicle, with indication of the brand, model and respective
tuition.
5-Within eight working days after the receipt of the declaration referred to in the
previous number, the General Directorate of Customs and Taxes
Specials on the Consumption sends the interested the circulation guide
provided for in Article 40 (1)
6-In the period of time that meates between the sending of the declaration and the issuance
of the circulation guide, the person concerned can circulate exhibiting, if it is
intercepted by the supervisory officers, copy of the affidavit with the proof
of delivery or sending registration.
7-Without prejudice to counterordinational liability, case, at the moment
of the surveillance, the person concerned does not display the circulation guide to which it relates
o paragraph 5, nor copy of the declaration sent pursuant to paragraph 4, is granted
the deadline of 10 working days for the same to be presented to the office
customs in whose area of jurisdiction is located the respective place of work,
being to this given immediate knowledge of this diligence.
8-In the circumstances referred to in the preceding paragraph, there is no place for apprehension
or immobilization of the vehicle, under Article 73 (8) of the Regime
General of Tax Offences.
Article 57.
[...]
1-[...]:
a) [...];
b) By the ascendants and descendants in 1. degree that with him live in
common economy and by third parties by it designated, up to the maximum
of two, provided that previously authorized by the Directorate General of
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Customs and Special Taxes on Consumption, and on the condition
of the person with a disability being one of the occupiers.
2-[...].
3-[...].
4-[...]. "
Article 2.
Production of effects
The amendments made by this Law to the ISV Code produce effects from the
day July 1, 2007.
Seen and approved in Council of Ministers of January 24, 2008
The Prime Minister
The Minister of the Presidency
The Minister of Parliamentary Affairs