After Portugal was notified by the European Commission to “change its legislation on the taxation of motor vehicles” , the Assembly of the Republic last Friday approved the Bill No. 180/XIII which, among various fiscal diplomas, changed the method of calculating the IUC for imported used vehicles.
The amendments now approved to the Single Road Tax Code apply to cars from other Member States imported into Portugal from July 2007 and with a registration prior to that year and establish that the date to be taken into account in calculating and paying the IUC is the date of the first registration and not the date of importation into Portugal.
With the approval of this diploma (which had already been under discussion for three months), the Portuguese State responded to the infringement procedure filed by the European Commission earlier this year. At the same time, Portuguese legislation is also compatible with article 110 of the TFEU (Treaty on the Functioning of the European Union).
A (long) "novel"
The approval of Bill No. 180/XIII puts an end to a “novela” that has been going on since 2007, when the IUC code in force came into force. As you know, until now the Portuguese State has taxed imported vehicles based on the date of the first Portuguese registration (ie, as if it were a new car).
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Although the changes have now been approved, the measures of Article 21 of the Bill No. 180/XIII will only come into force from January 1, 2020, and until then, the calculation formula currently in force must be applied.