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Find out if you can recover thousands of euros and discover the best opportunities at auto.moto.pt.
The transition to electric mobility in Portugal is no longer just a matter of environmental awareness; it is a strategic financial decision. If you are planning to buy electric car in 2026 through auto.moto.pt, it is essential to understand who, after all, can recover the VAT (23%).
1. Companies and Sole Traders: The Ideal Scenario
For Companies and Sole Traders (VAT taxpayers), tax benefits remain the main driver for change. In 2026, legislation maintains the 100% VAT deduction on the purchase, leasing, or renting of 100% electric vehicles.
However, there are two essential conditions that you cannot ignore:
- The Price Ceiling (Acquisition Cost): The "Base Price" of the vehicle (before VAT) cannot exceed €62,500.
- Note: If the base value of the vehicle is, for example, €63,000, you completely lose the right to the tax deduction. It is not about deducting only up to the limit, but rather a condition for exclusion.
- New vs. Used (The detail that makes the difference): The deduction applies to both new and used cars. But beware: to deduct VAT on a used car, the seller (dealership) must issue an invoice under the standard VAT regime.
- Pro Tip: If the dealer sells under the "VAT Margin Scheme" (common in trade-ins from private individuals), there is no broken-down VAT to deduct. At auto.moto.pt, always confirm if the vehicle is listed as "VAT Deductible" (IVA Dedutível).
2. Operating Expenses: The Savings Continue
The advantage does not end with the purchase. Companies can also:
- Deduct 100% of VAT on Electricity: Valid for vehicle charging (requires proper invoicing).
- Exemption from Autonomous Taxation (Tributação Autónoma): Unlike combustion cars, 100% electric vehicles do not pay this tax, which represents significant annual savings.
3. Private Individuals: Is VAT Deductible?
For the final consumer (private individual), it is not possible to deduct VAT. The tax is considered part of the final cost of the vehicle. However, the 2026 market compensates for this limitation:
- ISV and IUC Exemption: Savings at the time of registration and the annual circulation tax (IUC) are much lower compared to combustion cars.
- Scrappage Incentives: Always check the Environmental Fund (Fundo Ambiental). In 2026, support programs for trading in old cars for electric ones continue to be the most effective tool to reduce the final price.
4. What about Plug-in Hybrids (PHEV)?
If you prefer a Plug-in Hybrid, the rules are much stricter. A 100% VAT deduction for companies is only allowed if the vehicle cumulatively meets:
- Acquisition cost (Base) below €50,000.
- Minimum electric range of 50 km.
- CO2 emissions below 50 g/km.
Conclusion: New or Used?
Regardless of whether you are a company or an individual, choosing an electric vehicle at auto.moto.pt represents an immediate financial return.
For businesses, the market for recent used cars with deductible VAT is, in 2026, the investment "Sweet Spot": it allows access to Premium models that, if new, would exceed €62,500, but as used cars, they fit within the legal limit for full tax recovery.
Note: Tax rules are complex. Always consult your Certified Accountant before closing a deal to validate your company's eligibility.