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A shipping company has requested clarification on how to calculate positive income from the sale of a vessel after having taxed under both the tonnage regime and the general regime. The DGT rules that the unavailable reserve and the difference in income proportional to the period taxed under the general regime must be included in the tax base.
This ruling clarifies the tax treatment for shipping companies transitioning between tax regimes, ensuring that capital gains are correctly calculated by incorporating the unavailable reserve and the proportional income subject to the general regime.
The tax team reviews your specific situation.
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