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V3107-18 ·29 November 2018 ·consulta-vinculante Medium impact
Tax

Obligation to register vehicle normally if foreign registration cannot be recovered following repeal of tourist registration regime

The inquirer asks about the obligation to register a vehicle and pay the special tax following the repeal of the tourist registration regime. The DGT responds that if the vehicle cannot recover a foreign registration, it must obtain a standard Spanish registration, which triggers the tax liability.

In 6 key points

How it affects those involved

Vehicles previously under the tourist registration regime that cannot revert to foreign plates must undergo standard registration and pay the corresponding special tax.

Lifecycle

2018-11-29PublishedPublished 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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