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V2563-22 19 December 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

50% IRPF exemption for REBECA-registered seafarers requires proof of eligibility

The DGT asks whether a specific certificate suffices to prove compliance with IRPF exemption conditions for vessels and seafarers. It confirms the exemption applies to vessels of REBECA-registered companies operating under EU/EEE registration conditions, but does not assess the adequacy of the evidence provided.

The question raised

For the purposes of applying the personal income tax (IRPF) exemption provided for in the aforementioned Law 19/1994 to crew members of vessels registered in the Special Registry of Vessels and Shipping Companies of the Canary Islands (REBECA), to determine whether the attached certificate is considered sufficient to understand that the vessels and the workers assigned to them meet the requirements.

The DGT's ruling

Since January 1, 2021, the 50% exemption on employment income is applicable to crew members of companies registered in the REBECA who are registered in another EU or EEA Member State, provided they meet the requirements of the State Ports and Merchant Marine Act. However, the assessment of whether the evidence provided is sufficient to prove such compliance is the responsibility of the inspection and management bodies, not the DGT.

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