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Una entidad consultante pregunta si una sociedad española que explotará un buque de crucero mediante un contrato de time charter puede acogerse al régimen especial de entidades navieras. La DGT señala que se cumplirán los requisitos siempre que la entidad esté inscrita en los registros navieros, asuma la gestión estratégica y comercial, y la responsabilidad de la explotación náutica y de seguridad.
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