Request the exemption from the vehicle tax when moving to Portugal

The individuals who reside in another country and transfer their legal residence to Portugal may be entitled to the exemption from the vehicle tax (ISV) if they bring a vehicle with them.

Learn more about this exemption

Learn where and how you can request the exemption from the vehicle tax when moving to Portugal

Request online
  • To access the Vehicles Customs Declaration (DAV), you must be registered in the Automobile Taxation System
  • The exemption request is free of charge
  • You can request the exemption from the vehicle tax within twelve months from the residence’s transfer to Portugal

Who can Request the exemption from the vehicle tax when moving to Portugal?

To be entitled to the exemption for their vehicles, individuals must meet the following conditions:

  • be 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 individual may only request the exemption for one vehicle.

When can you Request the exemption from the vehicle tax when moving to Portugal?

Within twelve months from the residence’s transfer to Portugal.

Where can you Request the exemption from the vehicle tax when moving to Portugal?

What are the documents and requirements to Request the exemption from the vehicle tax when moving to Portugal?

  • 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 us to be able to communicate the necessary data for the assignment of the national registration plate to IMT, you must also submit the following documents:

To use the Tax Authority Portal, you may need to use one of the following sign-in methods:

  • access data to the Tax Authority Portal
  • Citizen Card, PIN codes and card reader
  • Digital Mobile Key.

What is the Price to Request the exemption from the vehicle tax when moving to Portugal?

The exemption request is free of charge.

How can you Request the exemption from the vehicle tax when moving to Portugal?

The exemption request must be carried out 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.

To access the DAV, you must be registered in the Automobile Taxation System

You may only access the electronic DAV at the Tax Authority Portal 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.

Entity responsible for this service

Related Life Events