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V4054-15 16 December 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · matrícula turística

Used vehicles may be registered under the tourist registration scheme if requirements are met

An inquiry was made regarding whether the criteria for new vehicles applicable to tourist registration extend to used vehicles acquired within the EU or from third countries. The DGT has clarified that the criteria remain unchanged even if the vehicle is used.

The question raised

In relation to the tourist registration regime, it is desired to know whether the same criterion set forth in consultation no. V0120-14 applies to the acquisition of a used vehicle already registered in the territory of the European Union or in a third country.

The DGT's ruling

For a used vehicle acquired within or outside the European Union, the same criterion as for a new vehicle applies. The interested party may register it under the tourist registration regime provided that they comply with the requirements of Article 7 of Royal Decree 1571/1993. If the vehicle comes from a third country, the importation shall be carried out from a temporary storage, free zone, free warehouse, or customs warehouse.

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