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Tributação automóvel em Portugal
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Abstract(s)
Esta dissertação de mestrado aborda a tributação dos automóveis em Portugal, analisando os diferentes impostos e taxas que incidem sobre determinados veículos. Primeiramente, iremos abordar o imposto que incide sobre a compra dos automóveis, o Imposto Sobre Veículos (ISV), os impostos anuais que são decorrentes da circulação destes na via pública, i.e., o Imposto Único de Circulação (IUC), e o imposto único que se aplica às Pessoas Coletivas sobre os encargos dos mesmos, a Tributação Autónoma (TA). O legislador ao longo das normas referidas anteriormente, demonstra que existem vantagens fiscais para determinadas viaturas, nomeadamente as Híbridas Plug-In e as Viaturas Elétricas, de forma a influenciar o consumidor a adquirir as mesmas e abdicar da compra dos veículos que circulam apenas com combustíveis fósseis. Estes três impostos apresentam uma parte significativa de arrecadação de imposto para os cofres do Estado, no entanto, existem casos que não estão em conformidade com os direitos fundamentais da União Europeia, neste caso o ISV. No caso do IUC, não estamos em conformidade com o princípio do poluidor-pagador, e por fim no caso das TA, o mercado dos automóveis elétricos tem estado em evolução ao longo dos últimos anos e o valor destes tem reduzido. O aumento da procura destes perfaz com que haja uma maior procura das componentes para a produção das baterias elétricas sendo que estas são extraídas do solo, e em demasia irão apresentar um impacto prejudicial para o ambiente.
This master's dissertation addresses the taxation of automobiles in Portugal, analysing the different taxes and fees that apply to certain vehicles. Firstly, we will discuss the tax levied on the purchase of automobiles, the Vehicle Tax (ISV), the annual taxes resulting from their circulation on public roads, namely the “Imposto Único de Circulação” (IUC), and the single tax applied to Legal Entities on their expenses, “Tributação Autónoma” (TA). Throughout the regulations, the legislator demonstrates that there are tax advantages for certain vehicles, namely Plug-In Hybrids and Electric Vehicles, in order to influence consumers to purchase them, instead of purchasing vehicles that run only on fossil fuels. These three taxes represent a significant portion of tax revenue for the country; however, there are cases that are not in compliance with the fundamental rights of the European Union, namely ISV. In the case of IUC, it is not in compliance with the principle of “the polluter paying”. Finally, in the case of TA, the electric vehicle market has been evolving over the past few years, and their value has been decreasing. The increasing demand for these vehicles results in a higher demand for components to produce electric batteries, which are extracted from the ground, and an excessive extraction will have a detrimental impact on the environment.
This master's dissertation addresses the taxation of automobiles in Portugal, analysing the different taxes and fees that apply to certain vehicles. Firstly, we will discuss the tax levied on the purchase of automobiles, the Vehicle Tax (ISV), the annual taxes resulting from their circulation on public roads, namely the “Imposto Único de Circulação” (IUC), and the single tax applied to Legal Entities on their expenses, “Tributação Autónoma” (TA). Throughout the regulations, the legislator demonstrates that there are tax advantages for certain vehicles, namely Plug-In Hybrids and Electric Vehicles, in order to influence consumers to purchase them, instead of purchasing vehicles that run only on fossil fuels. These three taxes represent a significant portion of tax revenue for the country; however, there are cases that are not in compliance with the fundamental rights of the European Union, namely ISV. In the case of IUC, it is not in compliance with the principle of “the polluter paying”. Finally, in the case of TA, the electric vehicle market has been evolving over the past few years, and their value has been decreasing. The increasing demand for these vehicles results in a higher demand for components to produce electric batteries, which are extracted from the ground, and an excessive extraction will have a detrimental impact on the environment.
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Keywords
ISV IUC TA Vantagem fiscal Tax advantage