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V3466-20 ·30 November 2020 ·consulta-vinculante Medium impact
Tax

50% tax exemption available for seafarers on vessels in Special Register

A research vessel crew member asks whether they can pay tax on only 50% of their salary. The DGT confirms that a 50% exemption on income from employment applies if the vessel is registered in the Special Register of Ships and Shipping Companies.

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2020-11-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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