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A taxpayer owning several vehicles with tourist registration has enquired whether there is a limit on acquiring new vehicles under this regime. The DGT has responded that the regulations do not provide for any restriction on the number of vehicles per owner.
Cuestión planteada ¿Se puede limitar el número de vehículos adquiridos en ese régimen?
El Real Decreto 1571/1993 no ha previsto limitar el número de vehículos que un mismo titular puede adquirir en régimen de matrícula turística. No obstante, la autorización del régimen requiere la previa comprobación de los requisitos por parte del órgano competente de la Administración tributaria.
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