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A Canary Islands shipping company has requested clarification on whether the tax relief provided under Article 76 of Law 19/1994 can be applied to the entire tax liability of a 'door-to-door' transport service. The Directorate-General for Taxes (DGT) has ruled that the relief only applies to the portion of the tax base arising from the operation of vessels registered in the Special Register.
Cuestión planteada 1) Si se puede aplicar la bonificación prevista en el artículo 76 de la Ley 19/1994 a la totalidad de la cuota derivada del servicio "puerta a puerta".
La bonificación del 90% se aplica sobre la cuota íntegra (tras deducciones por doble imposición) que corresponda a la parte de la base imponible derivada de la explotación de buques inscritos en el Registro Especial de Buques y Empresas Navieras. En servicios facturados globalmente que incluyan transporte marítimo y terrestre, la bonificación no alcanzará a la cuota correspondiente al transporte terrestre. El contribuyente debe acreditar el importe de la cuota bonificable mediante medios de prueba admitidos en Derecho.
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