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V0976-18 ·17 April 2018 ·consulta-vinculante Medium impact
Tax

Depositing a tourist-registered vehicle outside Spain does not interrupt the period of use

A holder of a tourist registration asks whether the period of use for their vehicle can be interrupted by leaving it stationary at their home in Portugal. The DGT rules that leaving the vehicle outside Spanish territory does not constitute an interruption of the period of use.

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Lifecycle

2018-04-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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