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Practical Handbook for Companies 2021

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

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