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A shipping company has requested guidance on how to regularise its situation if it discovers that one of its vessels no longer meets the requirements for the special tonnage tax regime. The Directorate-General for Taxes (DGT) has indicated that non-compliance results in the loss of the special regime for that specific vessel and the obligation to pay the full tax contributions under the general regime for the affected periods.
Cuestión planteada 1. Si la consultante detectara que alguno de los buques que se encuentran autorizados para aplicar el régimen especial de entidades navieras en función del tonelaje incumple los requisitos necesarios para su aplicación, ya sea en el ejercicio en curso o en algún ejercicio ya cerrado, ¿cuál sería la forma de proceder para regularizar su situación fiscal en relación al Impuesto sobre Sociedades?
El incumplimiento de los requisitos para el régimen especial de entidades navieras implica el cese de la autorización y la pérdida de los beneficios fiscales. La entidad debe ingresar, junto a la cuota del periodo del incumplimiento, las cuotas íntegras que hubieran correspondido aplicando el régimen general en todos los periodos en que se aplicó la autorización. En caso de que la entidad realice otras actividades no sujetas al régimen, la base imponible de estas se determinará aplicando el régimen general. El reparto de gastos generales de administración entre actividades del régimen especial y del régimen general debe hacerse mediante un criterio proporcional o asignación específica.
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