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Fleet Handbook Portugal

Alphabet operates in Portugal through its long-term business cooperation partner Finlog which is an active member of the Alphabet OneNet, global mobility network.

pt-products
Spain Products
Products
  • Renting
  • Renting + UBER (renting contract with extra 48 trips from uber)
  • Renting + 2x1 (renting contract with possibility of exchange of vehicles during some periods)
  • Uchoose (possibility of acquiring the vehicle at the end of the contract, knowing in the beginning the amount it will cost)
  • Mobility pack (renting contract with the possibility of adding uber services, transport of children, rent-a-car services)
  • Connected cars (technology that incorporates GPS location, driver behavior and all the necessary vehicle information, providing valuable insights to help identify opportunities)
  • Electrification (integrated offer with all aspects of electrification)
  • Carpooling (CarPooling platform entirely dedicated to companies that allows employees to book, manage and access vehicles through an App or RFID card)
Services
  • Operational leasing
  • Maintenance contracts
  • Transparent fleet management
  • Accident management
  • Procurement and negotiation
  • Financing; maintenance
  • Vehicle re-sale
  • Tax management
  • Insurance
  • Consulting
  • Customer service
  • Driver hotline
  • Tyre management
  • Replacement vehicle
  • Rent-a-car
  • Fuel card
  • Roadside assistance
Term and mileage for Operating Lease

Minimum number of contract months: 24
Maximum number of contract months: 60.

There is no minimum limit of kilometers per contract. 
Maximum kilometers per contract = 200.000 km.

Term and mileage for Finance Lease

Finance lease is not provided by Finlog.

pt-registration
Title

The leasing company owns operational lease vehicles. Cars must be registered with the General Directorate of vehicles. The owner must pay the registration tax, fees and first year's road tax. Once registration requirements have been fulfilled, the registration plates are issued. The registration certificate is issued in the name of the legal owner (Finlog).

Required documentation

No customer document is required because the car is being registered in the name of the operational lease company.

pt-taxation
es-taxation
VAT rate

Generally VAT rate in Portugal is 23%. There percentages are applied according to the rules imposed by TAX Authorities.

Other vehicle-related taxes and fees

Vehicle tax: registration tax is paid once only when the vehicle is registered for the first time in Portugal, whether new or used. Vehicle tax is calculated based on two criteria: the displacement and CO2 emissions of the vehicle.

Displacement (cm3)

Rate per cm3

Plot to be slaughtered (to the multiplication result)

Up 1.000

0,99€

767,50€

1.001 to 1.250

1,07€

769,00€

More than 1.250

5,06€

5.600,00€

Gasoline

Co2 (g/km)

Rate per g/km

Plot to be slaughtered (to the multiplication result)

Up 99

4,10€

386,00€

100 to 115

7,31€

678,87€

116 to 145

47,51€

5.337,00€

146 to 175

55,35€

6.454,00€

176 to 195

141,00€

21.358,39€

More than 195

185,91€

30.183,74€

Diesel fuel

Co2 (g/km)

Rate per g/km

Plot to be slaughtered (to the multiplication result)

Up 79

5,22€

396,88€

80 to 95

21,20€

1.671,07€

96 to 120

71,62€

6.504,65€

121 to 140

158,85€

17.107,60€

141 to 160

176,66€

19.635,10€

More than 160

242,65€

30.235,96€

Road tax: This tax is charged annually

Integrated System Management of Used Tyres: tax paid on initial contract, the cost is between € 5 and € 7.

Tax refund and accounting

It is not deductible as an integral part of the financial amortization constituted in rents paid for car rental corresponding to the amount of depreciation not accepted as fiscal expense:

Electric Vehicle - The annual depreciation of more than € 62,500;

Hybrid Plug-In - The annual depreciation of over € 50,000 is not accepted as an expense

Bi-Fuel - The annual depreciation of € 37,500;

Fossil Fuel - The annual depreciation of more than € 25,000 is not accepted as an expense;

Hybrid - The annual depreciation of more than € 25,000 is not accepted as an expense

At the end of each financial year, a comparison should be made to the day of the financial amortization included in rents with the value of the tax depreciation accepted if the vehicle belonged to the fixed assets of the company

With regard to Autonomous Taxation: Companies The charges related to the vehicles will be taxed according to the investment value of the same, worsening the rates by 10% if the entity declares tax losses:

investment value (with VAT)

electrical value

plug-in hybrid

hybrid

Fossil Fuel

Up 25.000€

free

5%

10%

10%

Between 25.000€ and 35.000€

 

free

 

10%

 

27,5%

 

27,5%

More than 35.000€

free

17,5%

35%

35%

Company in Individual Name
Charges are levied on light passenger or mixed vehicles, motorbikes or motorcycles:

investment value (with VAT)

electrical value

plug-in hybrid

Bi-Fuel (GPL)

Fossil Fuel

Less than 20.000€

free

5%

7,5%

10%

More than 20.000€

 

free

 

10,5%

 

15%

 

20%

For the purposes of this rate, car-related charges include reinstatements, rents or leases, insurance, maintenance and conservation expenses, fuels and taxes levied on their use.

VAT (applicable to companies and Company in Individual Name)

It is possible to deduct VAT on electric and plug-in hybrid passenger car expenses, provided that the cost of acquisition does not exceed the limits mentioned in the IRC code (€ 62,500 for electric cars and € 50,000 for hybrid vehicles Plug-in ).

In the case of bi-fuel vehicles, powered by LPG or NGV, it is possible to deduct 50% of the VAT incurred in expenses related to these vehicles as long as the acquisition cost does not exceed the limits mentioned in the IRC code: € 37,500.

In the case of light commercial vehicles, VAT on the rent is deductible in full. It is deductible 50% of the VAT on the diesel (regardless of the type of vehicle).

pt-contact

Finlog
Av. Vasco da Gama 780
4430-227 Vila Nova de Gaia
Portugal

Phone: +351 22 010 22 00
Email: comercial@finlog.pt
Internet:

www.finlog.pt

Latest update: June 2019