Applying for an exemption from vehicle tax (ISV) for people with disabilities
People with a degree of incapacity equal to or greater than 60% are exempt from paying vehicle tax (imposto sobre veículos – ISV).
- Request now To access the Vehicles Customs Declaration (DAV), you must be registered in the Automobile Taxation System
The exemption request is free of chargeCheck the documents and requirements to request the exemption from the vehicle tax
Who can applying for an exemption from vehicle tax (ISV) for people with disabilities?
When can you applying for an exemption from vehicle tax (ISV) for people with disabilities?
The exemption must be applied for:
- when the vehicle is legally registered;
- up to 30 days after the vehicle is assigned a registration number if the vehicle is converted – for example, if a light goods vehicle (three seats) is converted into a passenger vehicle (five seats);
- within 20 working days of the vehicle entering Portugal, if the vehicle was purchased abroad by the beneficiary of the exemption.
What are the documents and requirements to applying for an exemption from vehicle tax (ISV) for people with disabilities?
The following documents must be submitted when applying for an ISV exemption:
- Identification document for the person in whose name the application is submitted:
Note: If the beneficiary of the exemption is a foreigner, he/she must present a disability declaration (AMIM - Medical Certificate of Multipurpose Disability), issued by the Portuguese National Health Service. Documents issued in foreign countries are not valid.
- Citizen Card (or another valid identification document, such as an ID card or passport);
- Taxpayer’s Card (if the applicant does not have a Citizen Card);
- driving licence (if it is a foreign document, check if it is valid in Portugal in the Exchange foreign driving license for a Portuguese driving license), if consent is required to check the applicant’s tax and social security status, or a certificate proving that the applicant is up to date with their tax and social security payments;
- declaration of incapacity.
- Exemption application (forms):
- Vehicle Customs Declaration (Declaração Aduaneira de Veículo – DAV) under the special regime (people with disabilities);
- Form 1460.1 (search for ‘Pedidos no âmbito do ISV’ [ISV-related applications]).
- Both forms must be filled online on the Tax Office portal.
- Vehicle identification:
- for new vehicles purchased in Portugal, the pro forma invoice for the vehicle;
- for new vehicles purchased abroad, the commercial invoice and the certificate of conformity (COC – usually provided when you purchase a vehicle abroad, but can also be requested from the representative of the vehicle brand);
- for used vehicles purchased abroad:
- the commercial invoice or sales declaration (for sales between private individuals);
- the certificate of conformity (COC – usually provided when you purchase a vehicle abroad, but can also be requested from the representative of the vehicle brand);
- the National Type Approval Register (Registo de Homologação Nacional) number issued by the Institute for Mobility and Transport (Instituto da Mobilidade e dos Transportes – IMT), which can be requested online or using form 9;
- a roadworthiness certificate (form 112) from the IMT, which is obtained after the vehicle is checked at a type-B Vehicle Inspection Centre (Centro de Inspeção Técnica de Veículos).
To be granted the ISV exemption, the vehicle’s NEDC CO2 emission level cannot exceed 160 g/km, or its WLTP CO2 emissions cannot exceed 184 g/km. However, there are two exceptions:
- vehicles that, according to the declaration of incapacity, require automatic transmission, may have NEDC CO2 emissions of up to 180 g/km or WLTP CO2 emissions of up to 207 g/km;
- vehicles specially adapted for carrying people who move around exclusively using a wheelchair are not subject to any CO2 limits.
As a general rule, an exemption can only be requested every 5 years. However, there are some exceptions, which can be consulted on the Tax Office portal.
What is the Price to applying for an exemption from vehicle tax (ISV) for people with disabilities?
It is free of charge.
How applying for an exemption from vehicle tax (ISV) for people with disabilities?
You can apply for the exemption online (on the Tax Office Portal) or in person at a Customs office.
- Go to the Tax Office portal and select ‘Alfândegas, Aceda aos Serviços Aduaneiros’ [Customs; access Customs services];
- Choose the option ‘DAV – Declaração Aduaneira de Veículos’ [DAV – Vehicle Customs Declaration] and sign in to the portal using the Taxpayer’s Number and password, or with a Citizen Card or Digital Mobile Key;
- Once you are on the DAV page, fill in the fields in the various tabs on the form, and attach the documents requested;
- Check and validate the information, then submit the declaration.
Note: If you have any doubts about the process, you can ask for help at the Tax Authority's Call Center (CAT), at 217 206 707 (working days 9am to 7pm).
Applying in person
Alternatively, you can submit the application in person at the Customs office in the place of residence of the beneficiary of the ISV exemption, or at the dealership or location where the vehicle was purchased.
The beneficiary of the exemption, or a representative at the dealership or location where the vehicle was purchased, needs to go to the Customs office to submit the ISV application and the duly completed form 1460.1, accompanied by the documents requested. The DAV under the special regime is submitted through the Tax Office portal once the exemption has been approved.
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