Government admits “misapplication” of IUC exemption on vehicles for the disabled – Jornal de Negócios – Portugal

The Government admitted this Thursday, August 25, that there was “a misapplication of the law” on the exemption from IUC of vehicles for the disabled in some cases, and this exemption was “improperly removed”, ensuring that the situation is being . settled

An official source of the Ministry of Finance stated today Lusa that “found in some cases a misapplication of the law, having been wrongly withdrawn the exemption [Circulation Single tax - IUC] the taxpayers who should have benefited from partial exemption. “

However, the same source said that” instructions were given to correct these situations and to stop the settlements until conditions are met for a correct application of the law. “

the Journal News writes today that the “Government takes exemption from IUC the disabled.” At issue is Article 5 of IUC Code, as amended by Decree-Law 41/2016, published on August 1 this year, which, according to the Government, brings “the benefits in headquarters this tax those that are granted in based ISV [vehicle tax], establishing a limit the level of CO2 emissions to 180gr / km, in category B vehicles, can not the exemption exceed the annual amount of 200 euros. “

the same source of Finance explains that in practice “if the IUC that exceed EUR 200, there is a loss of independence, but a reduction of the same”, which means “the taxpayer only pays the IUC value that exceed 200 euros. “

for example, the protection indicates that” if the vehicle should pay, for example, 220 EUR IUC, the amount payable is reduced to 20 euros. “

according to the ministry of Mário Centeno, the values ​​that formed the basis for this legislative change – CO2 emissions of 180 g / km and a maximum of 200 tax euros for category B vehicles – “allow safeguard the special needs of carriers taxpayers deficiency, excluding from the scope of the exemption only vehicles considered high displacement. “

That is, argue the Finance,” is just concerned, for reasons of taxation, limit scope of the exemption, not assigning a tax benefit on the part of the IUC corresponding to high price of vehicles or highly polluting, “since” this support does not entail the exercise of social functions of the state. “

Ministry of Finance also said that, taking into account these changes in the seat of IUC, 90% of vehicles are eligible for a full exemption, 8% of vehicles will have to pay IUC values ​​less than 50.61 euros (with a reduction of 200 euros) and only 2% of vehicles will have to pay IUC values ​​superior to that value.