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A querying entity asked whether a company operating dredgers could apply the tonnage tax regime and which transport activities count towards the 50% revenue threshold. The DGT ruled that transport between the extraction site, the port, and the disposal site is considered maritime transport for the purpose of meeting the 50% revenue requirement.
Cuestión planteada 1. Si, a los efectos del artículo 113.2.a) de la LIS, puede considerarse cumplido el requisito de que la gestión estratégica y comercial de la draga se encuentra en el ámbito de la Unión Europea o del Espacio Económico Europeo, en la medida en que la entidad A asume el riesgo y control de la actividad marítima.
Para las dragas, el transporte entre el lugar de extracción y el de depósito, así como la navegación entre el puerto y los puntos de extracción o depósito, se considera transporte marítimo. Estos ingresos deben computar para alcanzar el porcentaje del 50% exigido por la LIS. Si los ingresos por actividades distintas al transporte marítimo y depósito superan el 50%, la entidad no podrá aplicar el régimen de tonelaje a esos buques, pero no perderá el régimen por incumplimiento.
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