Abbreviated form of legal source(s)
- Law 75-B/2020
- Law 2/2014
Description of support scheme
Tax-reduction scheme for automobiles equipped with hybrid plug-in engines capable of being charged via the electricity system and whose electric mobility is of at least 50 km and emissions are less than 50 gCO2/km.
The reduction refers to the one-time tax that is due by the time the vehicle is introduced to the market.
Amount
Hybrid plug-in vehicles are subject to the following tax percentages:
5% for vehicles whose price is lower than EUR 27,500 (the standard tax percentage for this category is of 10%).
10% for vehicles whose price is equal or higher than EUR 27,500 (the standard tax percentage for this category is of 27.5%)
17.5% for vehicles whose price is equal or higher than EUR 35,000 (the standard tax percentage for this category is of 35%).
(art. 88 of Law 2/2014)
Addressees
Legal persons, under public or private law, residing in Portuguese territory (art. 2 of Law 2/2014).
Procedure
Taxable entities have to send their tax declarations annually, via the Directorate-General for Customs and Excise’s Portal, up until the last day of May (art. 120 of Law 2/2014).
Competent authority
The entity or collective legal person itself, when declaring its taxes, or by the Directorate-General for Customs and Excise.