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Form 200. Corporate Income Tax Declaration 2019

11.3.1.3 Type of tax and fee

In any case, the general tax rate of 25 percent provided for in article 29.1 of the LIS will be applied to the total tax base.

The part of the full tax attributable to the part of the tax base determined under the objective estimation regime may not be reduced by the application of any type of deduction or bonus.

Therefore, only bonuses and deductions may be included on the full quota derived from the part of the tax base subject to the general regime and, where appropriate, from the full quota derived from the income obtained from the transfer of the vessels subject to this special regime and that do not make up the part of the tax base determined in the objective estimation regime.

Likewise, the acquisition of vessels that are affected by this regime will not imply the application of any tax incentive or deduction. The part of the full quota that comes from the rest of the tax base may not be reduced by the application of deductions generated by the acquisition of the vessels referred to before their allocation to the special regime set out in this heading.