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An entity inquired whether two companies within the same group satisfy the strategic and commercial management requirement for the special shipping company tax regime. The Directorate-General for Taxes (DGT) ruled that this requirement must be assessed from the perspective of the business group.
Cuestión planteada Si se entiende que las entidades A y B cumplen con el requisito previsto en el artículo 113.2.a) de la LIS a los efectos de aplicar el régimen especial de entidades navieras en función del tonelaje.
El cumplimiento de la gestión estratégica y comercial del buque debe analizarse desde el punto de vista del grupo mercantil, según el artículo 42 del Código de Comercio. El hecho de que la gestión de la tripulación sea realizada por un tercero ajeno al grupo no impide cumplir el requisito, siempre que el grupo realice las demás actividades y asuma los riesgos de la actividad de transporte marítimo.
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