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A query was made to determine whether an entity meets the requirements for the special tonnage tax regime for shipping companies. The Directorate-General for Taxation (DGT) ruled that the requirements are met if the entity is registered in the relevant registries, conducts its strategic and commercial management from Spain or the EU, and assumes responsibility for nautical operations and the duties set out in the International Safety Management Code.
Cuestión planteada 1. Si se entiende que la entidad B cumple con los requisito previstos en el artículo 113.1 y 2 de la LIS a los efectos de aplicar el régimen especial de entidades navieras en función del tonelaje.
Para aplicar el régimen de tonelaje, la entidad debe estar inscrita en los registros de empresas navieras y realizar la explotación de buques propios o arrendados. La gestión estratégica y comercial se entiende cumplida si el titular asume el control y riesgo de la actividad marítima, aunque la contratación de la tripulación se realice indirectamente por un tercero. Asimismo, debe asumirse la responsabilidad de la explotación náutica y los deberes del Código Internacional de Gestión para la Seguridad de la Explotación de los buques.
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