In Portugal, vehicles over 30 years old can benefit from exemptions from the Imposto Único de Circulação (IUC - Single Circulation Tax) and from Inspeção Periódica Obrigatória (IPO - Mandatory Periodic Inspection). In 2026, cars registered before 1996 have already exceeded this age, but the legislation requires more than simply the antiquity of the vehicle. To access these benefits, the car must be officially recognised as a vehicle of historic interest by an entity certified by the Instituto da Mobilidade e dos Transportes (Institute of Mobility and Transport).
In the specific case of IUC, in addition to age and certification, the vehicle must belong to one of the categories provided for in the legislation and, as a rule, travel less than 500 kilometres per year. This means that an old car used frequently on a daily basis may be excluded from the exemption, even if it meets the other requirements. The kilometre limitation aims to ensure that the benefit is intended for vehicles with reduced use and genuine historic interest.
Certification as a vehicle of historic interest requires a detailed assessment of the overall condition of the car and the degree of preservation of original characteristics. Elements such as the bodywork, interior, engine, steering, suspension, brakes, transmission and electrical system are analysed. Extensive modifications or the replacement of components with parts that are incompatible with the era may make certification difficult or impossible, even if the vehicle is well over 30 years old.
In Portugal, the recognised entities authorised to carry out certification include ACP Clássicos, the Clube Português de Automóveis Antigos (Portuguese Classic Car Club), the Fundação Abel e João Lacerda (associated with the Museu do Caramulo) and the Museu do Automóvel de Vila Nova de Famalicão. The certificate has a validity period that varies depending on the vehicle's age, being shorter for cars produced from 1961 onwards, which requires subsequent renewal. There are also costs associated with the inspection and issuance of the certificate, which vary depending on the entity and membership status.
