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V0975-18 17 April 2018 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · matrícula turística

Vehicles with tourist registration must be driven by a regime beneficiary or a resident at the owner's request

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.

The question raised

Must the vehicle be mandatorily driven by its holder?

The DGT's ruling

The vehicle covered by tourist registration must be driven by one of the beneficiaries of the regime. However, according to Union customs regulations, it is not excluded that a resident may use the vehicle at the request of the holder, provided that it is for private purposes and on an occasional basis. The customs authority shall determine whether the use is occasional based on the circumstances of each case.

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