This misinterpretation of the rules has now been resolved and officialdom has confirmed that UK residents can bring their holiday home cars into the UK without being accused of illegally importing them. But, since January 2009, you register a car in Spain unless you declare yourself a Spanish resident with your entire worldwide income taxed in Spain, not the UK. Best advice from "Motoring in Spain” THIRD EDITION (ISBN No. 978-84-611-9278-6), by Brian J Deller. More at www.spainvia.com/motoringinspain.htm