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How to exempt your vehicle from taxes in Portugal?

When you move to another country and want to bring your car with you, one of the most complicated questions is how to exempt your vehicle from taxes? Here is a completed instruction on how you can do it by yourself, and we hope that it will cover all your questions. 
The exemption request is free of charge.
First, you can apply for the exemption for your vehicle, only if you meet the following conditions:
  • over 18 years old
  • have resided abroad for at least 6 months
  • the vehicle is introduced for usage (that is, legalized and receiving a registration plate) when the residence’s transfer to Portugal is carried out
  • be the owner of the vehicle in the country of origin for at least 6 months before the transfer of residence to Portugal, counting from the issuance of the document which proves the ownership (registration certificate/ownership registration certificate) or from the date in which the vehicle’s lease contract was concluded (in the case of leasing)
  • have purchased the vehicle in the country of origin or in a country where resided previously and paid all the required taxes in that country, without profiting from any fiscal benefit when the vehicle was brought to Portugal.
  • Each person may only request the exemption for one vehicle.
WHEN ?
You can request the exemption from the tax within twelve months from the residence’s transfer to Portugal.
WHERE? 
The exemption can be applied online, on the Tax Authority Portal.
REQUIRED DOCUMENTS
  • Customs Vehicle Declaration – DAV
  • Model 1460.1 – Requests within the scope of ISV
  • Registration certificate/Ownership Registration Certificate of the vehicle to be legalized
  • Citizen Card (or identity document or passport + taxpayer card)
  • Official residence certificate issued by the country of origin, which proves:
    • that you are registered in the resident’s registry of that country
    • the start and end dates of the residence in that country.
  • Everyday life document to prove the residence in the country of origin, namely: receipts of house rental, water or electricity, payslips or proof of contributions for health and retirement schemes.
  • Authorisation for the consultation of the tax and contributory situation or, in its absence, a certificate proving the cleared tax and contributory situation (Decree-Law no. 114/2007 of 19 April).
For the assignment of the national registration plate to IMT, you must also prepare the following documents: To enter the Tax Authority Portal, you can use:
  • access data to the Tax Authority Portal
  • Citizen Card, PIN codes and card reader
  • Digital Mobile Key.
Steps to make a request online, at the Tax Authority Portal:
  1. Access the Tax Authority Portal and login with your taxpayer number and password of the Tax Authority Portal.
  2. Go to Customs Services > IEC/ISV > Vehicles Customs Declaration (DAV) > DAV – create DAV.
  3. Fill in and submit the form 1460.1 – Requests within the scope of the Vehicle Tax and the Vehicles Customs Declaration (DAV).
  4. Save the DAV’s number generated by the computer system. You may use this number to consult or print the DAV at Consultations > Consult DAV. You may also monitor the vehicle’s tax regularisation process.
You can access the electronic DAV at the Tax Authority Portal only after you are registered in the Automobile Taxation System. To be registered:
  1. Login on the Tax Authority Portal.
  2. Access Customs > Registration.
  3. Fill in the registration form’s data.
  4. When the registration is accepted, you may access the DAV, logging in again on the Finances Portal.
In case you don't have your portuguese number of tax identification and the access to the Tax Authority Portal, we offer you our service of registration the NIF online.