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ISV exemption when you move to Portugal
If you move to Portugal you may bring one car of your own tax-free. Six months of residence, six months of ownership, twelve months to apply.
By Gerardus Koetje · Updated on
Who the exemption is for
The exemption is meant for people who transfer their residence from another country to Portugal and bring their own car. Your nationality does not matter. You must be over 18.
The conditions
You must meet all conditions at once.
You lived abroad. You must show that you lived outside Portugal for at least six months before you moved.
The car is yours, and has been for a while. Before the move the car must have been your property for at least six months in the country where you lived. The period counts from the issue date of the registration certificate in your name.
The car was bought in the ordinary way. You bought it in the country of origin or in a country where you lived before, and all tax due there was paid. A car bought with a tax benefit for export does not count.
The car comes with the move. The car is brought in on the occasion of the transfer of your residence.
You are on time. The request must be filed within 12 months of the date of your move. The declaration itself also has the ordinary deadline of 20 working days after the car arrives.
One car. The same person can get the exemption once every ten years.
Six months, not twelve
You can still read online that you must have lived abroad for twelve months and owned the car for twelve months. That does not match the law as it stands. The ISV code and the Portuguese government's page both say six months. Twelve months does appear in the scheme, but in two other places: the deadline to apply and the ban on selling.
What you may not do afterwards
An exempt car carries a restriction, the Ónus de intransmissibilidade. Within 12 months of the assignment of the Portuguese registration you may not sell the car, give it away, rent it out or lend it. If you do, you have to pay the full ISV after all and can be fined on top. The restriction is noted in the car's documents.
Lending means lending to third parties. If you are unsure about use by members of your household, ask customs.
How to apply
The request is made online in the Portal das Finanças, with form 1460.1 together with the DAV. Filing is free. The government asks for these documents:
- the DAV;
- form 1460.1;
- the car's registration certificate;
- your ID (passport or identity card) and your NIF;
- an official proof of registration in the country of origin, with the start and end date of your stay;
- everyday proof that you lived there, such as rent, energy, payslips or health or pension contributions;
- a statement that your tax and social security situation is in order, or permission to check it.
To be able to get the registration number, you also supply the technical documents: the homologation declaration or the Modelo 9 from the IMT and the inspection certificate model 112. So you arrange those before the request: Homologation and inspection.
Customs may ask for an official translation of foreign documents.
If the exemption is refused
If customs refuses the request, you get 30 days to say what will happen to the car. Read in the refusal which proof customs finds missing and whether you can still supply it.
Frequently asked questions
When do I not have to pay ISV?
When you move to Portugal and bring your own car. You must be over 18, have lived abroad for at least six months, have owned the car for at least six months and file the request within 12 months of your move. All conditions are in ISV exemption.
Do I need to have owned the car for twelve months to get the exemption?
No. You can still read twelve months online, but the law and the government page say six months of ownership and six months of residence abroad. The twelve months that are correct are the deadline to file the request (12 months after your move) and the period in which you may not sell the car afterwards (12 months).
May I sell the car after I got the exemption?
Not within 12 months of the assignment of the Portuguese registration. In that period you may not give the car away, rent it out or lend it to third parties either. If you do, you pay the full ISV after all and risk a fine.
Can I bring a leased car under the exemption?
The government page mentions the leased car explicitly: the period of six months then counts from the date of the lease contract. You do need the lease company's cooperation, because it is the one on the registration certificate. Put your situation to customs beforehand.
Facts and sources on this page
Every highlighted value in the text comes from an official source that we read ourselves.
18The exemption is for people over 18 who transfer their residence to Portugal from an EU member state or a third country.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 58.º n.º 1 · Checked on
six monthsFor the exemption you must prove that you lived abroad for at least six months before moving to Portugal.
Source: Pedir a isenção do ISV quando se vem morar para Portugal (gov.pt, updated 27-03-2026) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 59.º n.º 1 a) · Checked on
six monthsThe car must have been your property in the country of origin for at least six months before the move, counted from the issue date of the registration certificate (or of the lease contract).
Source: Pedir a isenção do ISV quando se vem morar para Portugal (gov.pt, updated 27-03-2026) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 60.º n.º 1 c) · Checked on
12 monthsThe ISV exemption on moving must be requested within 12 months of the date you transferred your residence to Portugal.
Source: Pedir a isenção do ISV quando se vem morar para Portugal (gov.pt, updated 27-03-2026) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 45.º n.º 2 a) · Checked on
20 working daysA private individual files the DAV (customs declaration for vehicles) within 20 working days after the vehicle enters Portugal.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 20.º n.º 1 a) · Checked on
once every ten yearsThe same person can get the moving exemption once every ten years, counted from the assignment of the registration; each request covers one vehicle.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 48.º n.º 1 · Checked on
12 monthsYou may not sell, give away, rent out or lend an exempt car within 12 months of the assignment of the Portuguese registration. If you do, the full ISV becomes payable.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 47.º n.º 1 · Checked on
form 1460.1You request the exemption online in the Portal das Finanças, with form 1460.1 (Pedidos no âmbito do Imposto Sobre Veículos) together with the DAV.
Source: Pedir a isenção do ISV quando se vem morar para Portugal (gov.pt, updated 27-03-2026) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 61.º · Checked on
freeFiling the exemption request is free of charge.
Source: Pedir a isenção do ISV quando se vem morar para Portugal (gov.pt, updated 27-03-2026) (Autoridade Tributária e Aduaneira) · Checked on
model 112For the declaration you need inspection certificate model 112, issued by a category B inspection centre (CITV). If the CO2 emission is not on the COC or in the homologation register, the centre measures it.
Source: Etapas na regularização fiscal de veículo proveniente de outro Estado-membro (Autoridade Tributária e Aduaneira) · Checked on
30 daysIf the request for exemption is refused, the applicant has 30 days to state what will be done with the vehicle.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 45.º n.º 6 · Checked on
Guide: Importing your car into Portugal
Do it yourself, in the right order
The pages on this site explain the rules. The guide is the workbook: what to do in which week, which papers to take to which office, where to click in the Portal das Finanças and what to do when an application is rejected.