VW spokeswoman Jeannine Ginivan said the cars in California were being "routinely maintained in a manner to ensure their long-term operability and quality, so that they may be returned to commerce or exported once U.S. regulators approve appropriate emissions modifications".
Europe's biggest automaker has also extended its existing incentive for buyers of new diesel cars as it bids to shift existing stock.
The move follows in the footsteps of fellow German carmaker BMW, which said earlier this month it would offer to take back leased vehicles if diesels were banned within 62 miles of the operator's home or place of work. The German automaker revealed that the sites include a shuttered suburban Detroit football stadium, a former Minnesota paper mill and a sun-bleached desert graveyard near Victorville, California.
It appears that up until the end of 2017 VW had bought back 335,000 vehicles, scrapped 28,000 of them and resold 13,000.
'These vehicles are being stored on an interim basis and routinely maintained in a manner to ensure their long-term operability and quality, so that they may be returned to commerce or exported once US regulators approve appropriate emissions modifications, ' she said.
A VW spokesman said the vehicles are being stored temporarily and routinely maintained so they can be re-sold or exported once regulators approve emissions modifications.
VW confirmed that the buy-back guarantee in Germany would run alongside its just-extended Diesel Environmental Incentive - a scrappage scheme similar to the one in place in the United Kingdom offering discounts to customers who trade-in really old cars.
VW must buy back or fix 85 per cent of the vehicles involved by June 2019 or face higher payments for emissions.
It was sentenced in April last year to three years probation after pleading guilty to three felony counts, and paid $4.3bn (£3bn) in federal penalties.
By the middle of February, VW had issued 437,273 letters offering almost $8bn in compensation and buybacks.