The Circulation Transit Tax focuses on:
- Vehicles of categories A, B, C, D and E - covering virtually every type of motorized land vehicles;
- Vehicles of category F - of particular use recreational craft;
- Vehicles of category G - private use of aircraft.
The IUC focuses on:
- Category A: Cars passenger and light mixed use gross weight not exceeding 2,500 kg, enrolled from 1981 to June 30, 2007;
- Category B: Passenger cars referred to in subparagraphs a) to d) of paragraph 1 of article 2 of the Tax Code automobiles1 car and light mixed use of a gross weight not exceeding 2,500 kg, registered at a later date the July 1, 2007;
- Cars passengers, considering how such cars with a gross weight up to 3,500 kg and with a capacity not exceeding nine seats including the driver, intended for the transport of persons;
- Cars mixed use, considering how these cars with a gross weight up to 3,500 kg and with a capacity not exceeding nine seats including the driver, intended to transport, alternate or simultaneous, people and cargo;
- light goods vehicles, considering how such cars with a gross weight up to 3,500 kg and not more than nine seats capacity, which are intended for cargo transportation, box open, closed or without boxes;
- Passenger cars with more than 3,500 kg and not more than nine seats capacity, including the driver.
The IUC must be paid:
- For owners of vehicles on behalf of which they are registered;
- For financial tenants;
- For buyers with reservation of property;
- For other holders of option rights under the lease.
IUC is published annually. The deadline is the date of registration and respective birthdays, regardless of the use or enjoyment, and is due until the cancellation of the registration by virtue of disposal carried out under the law.
Payment must occur within 30 days of the time required for registration (which currently is 60 days from the date of granting of the license - article 42/2 Automobile Registration Regulations). In the following years, follows the rule stated in the previous question.
You should proceed to the payment through the Portal das Finanças, or at any tax office, in which you can know the reference for payment.
Payment can be made through ATM, Internet, CTT, the Credit Institutions and Financial Services (Payments sections) using said reference.
To pay through the Internet, use the online service of your bank and select "Payments to the State”.
Portal das Finanças - http://www.portaldasfinancas.gov.pt
Source: Ministry of Finance
