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A query was raised regarding whether the owner of a vehicle with tourist registration is mandatory required to drive it. The DGT clarifies that the vehicle must be driven by a beneficiary of the regime, although a resident may use it at the owner's request for private and occasional purposes.
Cuestión planteada ¿El vehículo ha de ser obligatoriamente conducido por su titular?
El vehículo amparado por matrícula turística debe ser conducido por alguno de los beneficiarios del régimen. Sin embargo, según la normativa aduanera de la Unión, no se excluye que un residente utilice el vehículo a petición del titular, siempre que sea a título privado y de forma ocasional. La autoridad aduanera determinará si el uso es ocasional según las circunstancias de cada caso.
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