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V1831-14 ·10 July 2014 ·consulta-vinculante Medium impact
Tax

Special tax regime for shipping companies may apply to tugboats if port activity income is below 50%

An entity sought clarification on its tax status regarding two tugboats under the special tax regime for shipping companies. The Directorate General for Taxes (DGT) ruled that, as port waiting time is treated as maritime transport activity, the requirement that port-based income does not exceed 50% is met.

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2014-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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