Skip to content
Back to index
V3300-15 26 October 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · matrícula turística

Sale of a tourist vehicle is subject to ITPAJD unless under temporary import regime

The DGT confirms that temporary import regime exempts import duties but not patrimonial transfer taxes.

The question raised

Question posed: Considering that the Royal Decree itself specifically refers to "linkage to the temporary importation regime, which motivates the exemption from import duties and internal taxes", whether the payment of the Tax on Property Transfers and Documented Legal Acts is appropriate for the acquisition of a vehicle that already enjoys tourist registration, to be used under analogous circumstances, when the acquirer meets all the requirements of Royal Decree 1571/1993, which gave rise to the granting of tourist registration to the vehicle being acquired.

The DGT's ruling

The transfer of a vehicle with tourist registration is subject to the onerous transfer modality of the ITPAJD. This liability remains without exemption, unless the transaction is subject to Value Added Tax. The temporary importation regime for these vehicles does not provide for an exemption from the ITPAJD.

Free assessment and quote