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Form 200. Corporate Income Tax Declaration 2018

11.3.1.2 Determination of the tax base

The entities covered by this regime will determine the part of the tax base that corresponds to the exploitation, ownership or technical and crew management of the vessels that meet the requirements detailed above, applying to the net registered tons of each of said vessels the following scale:

Net Register TonsDaily amount per 100 tons in Euros
Between 0 and up to 1,000 0.90
Between 1,001 and up to 10,000 0.70
Between 10,001 and up to 25,000 0.40
From 25,001             0.20

To apply the scale, the days of the tax period in which the vessels are available to the taxpayer or in which technical and crew management have been carried out will be taken, excluding the days in which they are not operational as a result of ordinary repairs. or extraordinary.

The part of the tax base thus determined using the scale detailed above:

  • Includes income derived from pilotage, towing, mooring and unmooring services, provided to the vessel assigned to this regime, when the vessel is used by the entity itself, as well as loading, unloading, stowage and unstowing services related to the cargo. of the vessel transported on it, provided that they are invoiced to the transport user and are provided by the entity itself or by a third party not linked to it.

  • It will be considered integrated into the positive or negative income that is revealed as a consequence of the transfer of a vessel subject to this regime, provided that it is not a question of vessels whose ownership was already held when this special regime was accessed or of vessels used ones acquired once their application has begun.

  • It may not be offset (except for the income generated in the transfer of vessels whose ownership was already held when this special regime was accessed or of used vessels acquired once its application began), with negative tax bases derived from the rest of the activities of the shipping entity, neither for the current financial year nor for previous ones, nor with the tax bases pending compensation at the time of application of the regime.

The application of this regime must cover all of the applicant's vessels that meet its requirements, and the vessels that are acquired, leased or managed after the authorization, provided that they meet said requirements, and vessels taken may be eligible for the same. in charter, provided that the sum of its net tonnage does not exceed 75 percent of the total fleet of the entity or, where applicable, of the tax group subject to the regime. In the case of entities that pay taxes under the tax consolidation regime, the request must refer to all the entities of the tax group that meet the aforementioned requirements.

In the cases of transfer of vessels whose ownership was already held when this special regime was accessed and of used vessels acquired once its application began, the following procedure will be followed:

In the first financial year in which it is applicable, or in which the used vessels have been acquired, an unavailable reserve will be allocated for an amount equivalent to the positive difference between the normal market value and the net book value of each one of the vessels affected by this rule, or the aforementioned difference will be specified, separately for each of the vessels and during all the years in which the ownership of the same is maintained, in the memory of their annual accounts. In the case of ships acquired through an operation to which the special regime of Chapter VIII of Title VII of the Corporate Tax Law has been applied, the net book value will be determined based on the acquisition value for which it appears in the accounting. of the transferring entity. Failure to comply with the obligation not to dispose of the reserve or the obligation to mention it in the report will constitute a serious tax violation, punishable by a fine of 5% of the amount of the aforementioned difference.

The amount of the aforementioned positive reserve, together with the positive difference existing on the date of the transfer between the tax and accounting depreciation of the sold vessel, will be added to the tax base determined by objective estimation (using the scale detailed above) when it has been produced the aforementioned transmission. The same procedure will be followed if the vessel is transferred, directly or indirectly, on the occasion of an operation to which the special regime of Chapter VII of Title VII of the Corporate Tax Law applies. This income generated in the transfer of the vessel can be offset with negative tax bases from periods prior to the application of the special regime.

Regarding the taxpayer's activities that are not covered by the special regime referred to in this section, the determination of the part of the tax base that corresponds to them will be carried out by applying the general tax regime, taking into account exclusively the income from them. . Said part of the tax base will be made up of all income that does not come from activities covered by the regime, the expenses directly related to obtaining them, as well as the part of the general administration expenses that proportionally correspond to the figure of business generated by these activities. In the case of dredging activity, this part of the tax base will include the income from that activity not covered by the special regime.