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A consulting entity asks whether a Spanish company operating a cruise ship under a time charter contract can benefit from the special tax regime for shipping companies. The DGT states that the requirements will be met provided that the entity is registered in the shipping registers and assumes strategic and commercial management, as well as responsibility for nautical operation and safety.
Cuestión planteada 1. Si se entiende que la entidad B cumple con los requisito previstos en el artículo 113.1 y 2 de la LIS a los efectos de aplicar el régimen especial de entidades navieras en función del tonelaje.
Para aplicar el régimen de tonelaje, la entidad debe estar inscrita en los registros de empresas navieras y realizar la gestión técnica y de tripulación, asumiendo la responsabilidad de la explotación náutica y los deberes del Código Internacional de Gestión. La gestión estratégica y comercial se entiende cumplida si el titular asume el control y riesgo de la actividad marítima, aunque la contratación de la tripulación se realice indirectamente por un tercero. Además, el buque debe ser apto para la navegación y estar destinado a actividades de transporte de mercancías, pasajeros o servicios en el mar. Las rentas del régimen se limitan a la explotación, titularidad o gestión del buque, y las operaciones con entidades vinculadas deben valorarse a valor de mercado.
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