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A shipping company seeks 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 portion of income corresponding 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 the disposal of assets accounts for both the unavailable reserve and the income earned during the general tax period.
The tax team reviews your specific situation.
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