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V0976-18 17 April 2018 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · matrícula turística

Depositing a tourist-registered vehicle outside Spain does not interrupt the period of use

A holder of a tourist registration asks whether the period of use for their vehicle can be interrupted by leaving it stationary at their home in Portugal. The DGT rules that leaving the vehicle outside Spanish territory does not constitute an interruption of the period of use.

The question raised

May the interruption of the period of use of the vehicle be requested while it is stored at their residence in Portugal?

The DGT's ruling

The beneficiary wishing to interrupt the period of use must notify the competent authority and comply with its measures. The storage of the vehicle covered by the tourist registration regime outside Spanish territory shall not have an interruptive effect pursuant to Royal Decree 1571/1993.

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