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V0098-17 ·20 January 2017 ·consulta-vinculante Medium impact
Tax

Requirements for applying the tonnage tax regime: strategic management, commercial operations and nautical responsibility

A query was made to determine whether an entity meets the requirements for the special tonnage tax regime for shipping companies. The Directorate-General for Taxation (DGT) ruled that the requirements are met if the entity is registered in the relevant registries, conducts its strategic and commercial management from Spain or the EU, and assumes responsibility for nautical operations and the duties set out in the International Safety Management Code.

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2017-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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