Skip to content
V0153-25 ·12 February 2025 ·consulta-vinculante Low impact
Tax

Interpretation of the calculation of the 75% limit of chartered tonnage under the tonnage regime

The DGT confirms that daily effective usage must be considered when calculating the 75% limit for chartered vessels and the 60% limit for EU-registered vessels.

In 6 key points

How it affects those involved

Vessels must be assessed based on actual effective availability and chartering days to determine compliance with tonnage thresholds.

Lifecycle

2025-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact