11.3.2.1 Completion of the table for calculating the tax base resulting from the application of the regime

The main figures referring to the Special Regime of shipping entities based on tonnage will be recorded in this section on page 21.

The number of vessels to which the special regime is applied will be recorded in the code [N1], in accordance with the provisions of article 113 of the Corporate Tax Law.

The code [00630] will record the part of the tax base that corresponds to the operation or ownership of the vessels to which the regime applies, obtained by applying the scale collected above (established in section 1 of the article 114 of the Corporate Tax Law) to each of said vessels.

The code [00631] will record the corresponding amount of the income generated in the transfer of vessels whose ownership was already held by the taxpayer when he accessed the special regime, or of used vessels acquired once the application of the same applies. This amount will be determined according to the procedure indicated for these cases and established in section 2 of article 114 of the Corporate Tax Law.

If the amount of income mentioned in the previous paragraph requires compensation of negative tax bases, the amount to be compensated will be recorded in the code [00632].

The sum of the keys [00630] and [00631] will be recorded in the key [00579], the latter minus the corresponding negative base compensation.

[00579] = [00630] + ([00631] - [00632])

The result of this operation (key [00579]) will be moved to page 13 of the model.

In the event that negative tax bases from previous periods are offset with the part of the tax base corresponding to the income derived from the transfer of vessels subject to the regime, generated in periods in which such vessels were not included in it (section 2 article 114 of the Corporate Tax Law), the following must be taken into account:

The negative bases that are compensated will be recorded in key [00632] on page 21. The amount compensated cannot be higher than that of the key [00631] on the same page.

As, on the other hand, all negative tax bases from previous tax periods to be offset are detailed on page 15, the total amount that results to be offset on this page, entered in key [00547] will be transferred to the same key as on page 13 , reducing its amount from the amount recorded in key [00632] on page 21 .