Doctrine by topic · DGT Observatory

Tourist Registration — DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Doctrinal reversal High confidence 19 rulings · 2014–2019

Current position

Following the repeal of the tourist registration regime by Law 6/2018, vehicles that cannot recover a foreign registration must obtain an ordinary Spanish registration. The Excise Duty on Certain Means of Transport is accrued at the time of requesting said first definitive registration. The expiration of previous authorizations leads to the expiration or annulment of special driving permits.

The DGT's position has shifted from defining the requirements for use and transfer under the tourist registration regime to managing its extinction. Following the entry into force of Law 6/2018, the analysis focuses on the transition toward ordinary registration and the accrual of the Excise Duty. There is no evolution of usage criteria, but rather a substitution of the regime by general regulations.

Turning points

  1. V3107-18

    Introduces the transition following the repeal of the regime by Law 6/2018, noting that vehicles must obtain ordinary registration if they do not recover the foreign one.

  2. V0814-19

    Confirms that the expiration of the regime's authorizations implies the expiration of special driving permits issued by Traffic authorities.

Analysis based on 19 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19
V1689-18 14 Jun 2018

Vehicles with tourist registration cannot be driven by residents in Spain

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
matrícula turísticaresidencia habitualuso privadoterritorio aduanerorégimen de matrícula Real Decreto 1571/1993LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0978-18 17 Apr 2018

Outstanding traffic penalties do not prevent the granting of tourist registration

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
matrícula turísticarégimen de matrícula turísticasanciones de tráficoadministración tributariapermiso de circulación Real Decreto 1571/1993LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1194-17 18 May 2017

Vehicles already with tourist registration exempt from VAT

SG de Impuestos sobre el Consumo
matrícula turísticaimportación temporalexención de IVArégimen aduaneromedios de prueba LIVA — Ley 37/1992 del IVA art. 24.Uno.1.bReal Decreto 1571/1993
Affects CompanyExpat · Non-residentIndividual
V3300-15 26 Oct 2015

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

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
matrícula turísticaimportación temporaltransmisiones patrimoniales onerosasexenciónderechos de importación TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1.ATRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.5
Affects CompanyExpat · Non-residentIndividual
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