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V0395-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Non-residents without an establishment in Spain are not required to register a vehicle

A resident of Switzerland inquired whether they must register their own vehicle in Spain for use during holidays. The DGT responded that, as the individual is neither a resident nor has an establishment in Spain, there is no obligation to register it; however, should they choose to do so, they will be liable for the corresponding special tax.

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Lifecycle

2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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