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V0979-18 ·17 April 2018 ·consulta-vinculante Medium impact
Tax

Royal Decree 1571/1993 does not limit the number of vehicles that can be registered for tourist use

A taxpayer owning several vehicles with tourist registration has enquired whether there is a limit on acquiring new vehicles under this regime. The DGT has responded that the regulations do not provide for any restriction on the number of vehicles per owner.

In 5 key points

How it affects those involved

This clarification provides legal certainty for individuals and entities wishing to maintain multiple vehicles under the tourist registration regime without fear of arbitrary limits.

Lifecycle

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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