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V0120-14 21 January 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · matrícula turística

Tourist registration available for new vehicles purchased in the EU or third countries

A resident living outside Spain has enquired whether they can purchase a new vehicle in the EU or a third country and register it with tourist plates. The DGT has confirmed this is possible, provided that residency and private use requirements are met.

The question raised

Possibility of obtaining tourist registration.

The DGT's ruling

Natural persons with habitual residence outside the customs territory of the Community may use vehicles with tourist registration if they do not carry out lucrative activities nor provide personal services in Spain, and use it for private use for themselves and their immediate family. If the vehicle originates from a third country, the importation must be carried out from a temporary storage facility or following entry into a Free Zone, Free Warehouse, or Customs Warehouse.

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