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A towing company has requested clarification regarding the requirements for qualifying for the special tax regime for shipping companies. The Directorate-General for Taxes (DGT) clarifies how revenue percentages must be met, who is responsible for submitting the application, and how chartering operations between subsidiaries should be treated.
Cuestión planteada Se plantean varias cuestiones relativas a la aplicación del régimen especial de entidades navieras en función del tonelaje, que se recogen en el cuerpo de la consulta.
El requisito de que los ingresos por remolque de altura sean superiores al 50% debe cumplirse en cada período impositivo en que se aplique el régimen, no durante toda la vida útil del buque. La solicitud debe presentarla la entidad que cumple los requisitos. Si un buque no alcanza el porcentaje mínimo de ingresos en un ejercicio, sus rentas tributarán por el régimen general sin que ello suponga el incumplimiento de la autorización para el resto de la flota. En consolidación fiscal, el gasto por flete de buques afectos al régimen de tonelaje no se eliminará si corresponde a gastos de explotación necesarios para la actividad de las filiales.
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