Taxpayers with unregistered vessels

Regulation: Article 113.3 LIS

When the regime is applicable to taxpayers with vessels not registered in Spain or in another Member State of the European Union or the European Economic Area, the increase in the percentage of the net tonnage of said vessels with respect to the total fleet of the entity covered by the regime special, whatever its cause, will not prevent the application of said regime on condition that the average percentage of the net tonnage of vessels registered in Spain or in another Member State of the European Union with respect to of the total net tonnage referring to the year prior to the moment in which said increase occurs, is maintained during the period of three subsequent years.

This condition will not apply when the percentage of the net tonnage of vessels registered in Spain or in another Member State of the European Union is at least 60 percent.