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V0131-17 23 January 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · régimen de tonelaje

Dredgers may qualify for tonnage tax regime if maritime transport exceeds 50% of revenue

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.

The question raised

1. Whether, for the purposes of Article 113.2.a) of the LIS, the requirement that the strategic and commercial management of the dredger is located within the European Union or the European Economic Area can be considered met, insofar as entity A assumes the risk and control of the maritime activity.

The DGT's ruling

For dredgers, transport between the extraction site and the deposit site, as well as navigation between the port and the extraction or deposit points, is considered maritime transport. This income must be included to reach the 50% threshold required by the LIS. If income from activities other than maritime transport and deposit exceeds 50%, the entity may not apply the tonnage regime to those vessels, but it will not lose the regime due to non-compliance.

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