# IUC , when exiting Portugal.



## 4rivers (Jun 16, 2011)

This may be of some help , to those people who exit Portugal , and take their vehicle with them . And five years later get a demand for IUC. 

And many thanks go to '' Canoeman '' who posted the this link . :clap2:

EU - Vehicles - Your Europe

This below was the answer I received, after this enquiry .

I have just received notification ,from the Portuguese Autoridade Tributária e Aduaneira, that I need to pay them IUC ( Circulation Tax ) for the years 2009,2010,2011,2012 .
I came to live in Belgium in late 2007 - and re-registered my vehicle in Belgium , and completed all the required formalities for registering my vehicle which included paying the Belgian equivalent of Circulation or Road tax for 2007. I also turned in my Portuguese registration document Certificado de Matricula to the Belgian point of registration by their instruction .
As I now pay Circulation (Road) tax in Belgium every year, including as previously noted for 2007.

My question is - Am I required to pay IUC ( Circulation tax ) to Portugal ?? For the years 2009,10,11,12 . Why they didn't include 2008 , is frankly, beyond me .

I should note, that I didn't cancel the registration of my vehicle in Portugal , presuming this would be done by the Belgian authorities , as they had my Portuguese registration documents ( Certificado de Matricula )

If I didn't have property in Portugal , I admit , I would ignore their demand , but these days the Portuguese tax authorities have a habit of seizing property and selling it , to satisfy their demands whether justified or not . 

THE ANSWER.

Good morning,
We hereby reply to your queries as follows:
1. The reason why the Portuguese tax authorities did not include 2008, is because under Portuguese tax law there is a time bar of 4 years that prevents tax authorities to claim taxes after that time has elapsed. This being said, PT circulation tax (Imposto Único de Circulação) is assessed on the car owner that shows in the PT car registry (v. article 6 (1) of the Portuguese road tax code). Since you re-registered you vehicle in Belgium in late 2007, the Belgium relevant authority should have informed the PT relevant authority (currently IMTT – Instituto da Mobilidade e dos Transportes Terrestres, IP, that replaced DGV - Direcção Geral de Viação as from 2007 onwards), so that IMTT would cancel the former Portuguese plates. This information should have been delivered to the Portuguese IMTT within two months from the issuance of the Belgium plates (v. article 5 (2) third sentence of Directive 1999/37/CE)
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:1999L0037:20070101:EN:PDF
2. Although the Belgium authorities were the ones under the obligation to inform the Portuguese authorities in accordance with the above Directive, it may be advisable that you take the initiative to inform the IMTT directly. In the IMTT website at
Código da Estrada
the following can be read (in Portuguese):
Quote
In case of a car registered in a Member State, this Member State must inform the new plate to the IMTT for the purpose of automatic cancellation of the Portuguese plate, without prejudice of said cancellation being applied to the IMTT by any interested party.
Unquote
3. Finally, we would like to draw your attention to the fact that since the PT Imposto Único de Circulação is assessed on the car owner that shows in the PT car registry, the summons by the PT tax authorities needs to be challenged on the basis of the cancellation of the PT car registration. This should be done within the delay shown in the notification that you have received and you need to let the tax authorities know that the registration has been cancelled as from 2007 onwards within the same delay and in the manner prescribed in that notification, lack of which you may indeed face seizure proceedings that may affect you property in Portugal.


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