Moving to Portugal with your car: ISV tax exemption on transfer of residence
Relocating to Portugal and bringing your own car? In many cases you pay no ISV (imposto sobre veículos, the Portuguese vehicle registration tax).
Requirements
- For the usual residence-transfer ISV exemption, habitual residence outside Portugal for at least 6 months is required. The vehicle must have been owned by you, or held under a financial lease in your name, for at least 6 months before the move. We check the documents and other legal requirements; a loan does not automatically exclude the application. From outside the EU, relief from import VAT and customs duties has separate requirements, generally including 12 months of residence abroad.
- Proof of ownership or financial lease in your name for at least 6 months before moving. If financed, send the agreement and ownership documents for assessment.
- Application made within the deadline after you transfer your residence to Portugal.
Documents
- Foreign registration document in your name.
- Purchase invoice.
- Official residence certificate from the country where you lived (or a certificado de baixa consular, the consular deregistration certificate), with the start and end dates of your residence.
- Proof of residence and work abroad, such as rent receipts, water or electricity bills or payslips from the last 6 months.
- Certificate of conformity (COC).
Countries outside the European Union
For cars coming from Switzerland, the United Kingdom or other non-EU countries, the transfer of residence exemption also covers customs duties and VAT, which would otherwise make importing the car far less worthwhile.
Frequently asked questions
Who qualifies for the ISV exemption when moving to Portugal?
For the usual residence-transfer ISV exemption, habitual residence outside Portugal for at least 6 months is required. The vehicle must have been owned by you, or held under a financial lease in your name, for at least 6 months before the move. We check the documents and other legal requirements; a loan does not automatically exclude the application. From outside the EU, relief from import VAT and customs duties has separate requirements, generally including 12 months of residence abroad.
Can I sell the car afterwards?
A car imported under the exemption cannot be sold or otherwise transferred to anyone else for 12 months.
Which documents prove my residence abroad?
A residence certificate or consular deregistration certificate, proof of work or of your address abroad and the registration document in your name.
Have a car to register?
Send us the car's details. We will tell you what is missing, what it costs and when you will have Portuguese plates.