Factsheet for measure
PT-2022-1/2916
– measures in Portugal
Reduction of Single Tax on Circulation (IUC) for freight transport
Redução do Imposto Único sobre Circulação (IUC) para o transporte de mercadorias
Background information
The Portuguese Government has issued a set of measures with the objective to support families, consumers in general, and businesses, amidst the rising prices of fuel and other energy products, as a consequence of the COVID-19 pandemic and the further exponential increase in fuel energy prices as a consequence of the war in Ukraine.
Content of measure
This measure falls within the scope of the specific support provided for the freight transportation sector, and applies specifically to category D vehicles, operating in road transportation of goods for third parties.
This measure stipulates a 50% reduction in the Single Tax on Circulation (IUC) for road transportation of goods for third persons, and is specifically applicable to category D vehicles (freight transportation vehicles). Law 84/2021, of 6 December, changes the rates set in the Single Tax Circulation Code (Law 22-A/2007, of June 29) and extends article 70 of the support measures for road transportation of the Fiscal Benefits Statute (Decree-Law 215/89, of 1 July) until 31 December 2026.
Use of measure
No information to date.
Target groups
Actors and funding
|
Actors
|
Funding
|
National government
|
National funds
|
Social partners
Social partners' role in
designing the measure
and form of involvement:
|
Trade unions
|
Employers' organisations
|
|
Role
|
No involvement
|
No involvement
|
|
Form
|
Not applicable
|
Not applicable
|
Social partners' role in the
implementation, monitoring and assessment phase:
-
No involvement
-
Main level of involvement: Sectoral or branch level
Involvement
No involvement of any social partner in the design, implementation, and monitoring of the measure.
Views and reactions
According to the Association of Public Road Freight Transportation (Antram, 4 November 2021), the national association provided to the Minister of Infrastructures with a set of required structural measures included in a claim package, even before the current scenario of the escalation of fuel prices. The measure falls within the scope of those measures. Antram also stated that, although relevant for companies and the transportation sector, these measures will not be sufficient to mitigate the escalation of fuel prices, in the case that the growing trend is maintained.
Sectors and occupations
-
This case is sector-specific
-
|
Economic area
|
Sector (NACE level 2)
|
|
H - Transportation And Storage
|
H49 Land transport and transport via pipelines
|
This case is not occupation-specific.
Sources
-
16 September 2022: Law 84/2021 of 6 December
(data.dre.pt)
-
16 September 2022: Decree Law 215/89 of 1 July
(dre.pt)
-
16 September 2022: Law 22-A/2007, of June 29
(data.dre.pt)
-
16 September 2022: Antram, 4 November 2021
(antram.pt)
