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V0395-24 12 March 2024 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

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.

The question raised

Taxation under the Special Tax on Certain Means of Transport.

The DGT's ruling

The obligation for definitive registration in Spain only applies to means of transport intended to be used by residents in Spain or holders of establishments in the country. If a non-resident decides to voluntarily register their vehicle, the tax base for used means shall be its market value. The taxpayer may opt to use the average sale prices approved by the Ministry to determine said tax base.

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