Skip to main content
Practical Handbook for Companies 2021

Non-application of the special system

Regulation: Articles 113.4 and 113.5 LIS

This special scheme may not be applied when:

  1. all vessels are not registered in Spain or in another EU Member State.Neither may opt to this regime ships, directly or indirectly, to fishing activities or sports, nor those recreational boats.

  2. In the tax periods in which this system may be applicable, the following circumstances occur simultaneously:

    • That the entity has the status of medium-sized or large enterprise in accordance with the provisions of Recommendation 2003/361/EC of the European Commission.

    • They are in receipt of State aid for restructuring granted under the terms of the European Commission Communication 2004/C244/02.

    • That the European Commission had not taken into account the tax benefits deriving from the application of this scheme when it took the decision on the restructuring aid.

For the administrative authorisations granted between 30 April 2007 and 29 June 2011, the tonnage-based tax regime for shipping entities will not apply to economic interest groupings to the extent that it constitutes incompatible State aid under the terms of the European Commission Decision of 17 July 2013 on the tax regime applicable to certain leasing arrangements, as set out in the thirtieth transitional provision of the LIS.