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Practical Handbook for Companies 2021

Completion of the table "Tonnage-based scheme for shipping entities" (page 21 of Form 200)

Entities applying the special scheme for shipping entities must complete this table, entering the main magnitudes referring to this special scheme as follows:

  • In the box [N1] "Number of vessels to which the scheme applies", enter the number of vessels to which the special scheme applies, in accordance with the provisions of Article 113 of the LIS.

  • In the box [00630] "Base imponible resultante de aplicar la escala del artículo 114 LIS", the amount of the part of the taxable base corresponding to the operation or ownership of the vessels to which the special scheme applies shall be entered.This amount will be obtained by applying the tax scale established in article 114.1 of the LIS.

  • In the box [00631] "Amount of income generated in transfers of vessels (reserve, difference between tax and accounting depreciation)", the amount corresponding to the income generated in the transfer of vessels already owned by the taxpayer when he accessed the special regime, or of used vessels acquired once the application of the special regime is applicable, shall be entered.This amount shall be determined in accordance with the procedure indicated in article 114.2 of the LIS.

  • If the amount of income included in box [00631] is offset against the amount of tax losses, the amount to be offset shall be entered in box [00632] "Offset of tax losses from previous periods".

  • In the box [00579] "Taxable base resulting from the application of the system",, enter the sum of box [00630] and box [00631], reduced, where applicable, by the amount of the offsetting of negative bases shown in box [00632]:

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

  • Finally, the amount entered in box [00579] as a result of the previous operation shall be transferred to the same box on page 13 of form 200, in order to be able to determine the taxable base of these entities (see for this purpose the section "Determination of the taxable base (page 13 of form 200").

A tener en cuenta:

In the event that negative taxable income from previous periods is offset against the part of the taxable income corresponding to income derived from the transfer of vessels subject to the system, generated in periods in which such vessels were not included in the system, as established in article 114.2 of the LIS, the following must be taken into account:

  • The negative bases that are offset shall be entered in box [00632] on page 21 of form 200.The amount offset may not exceed the amount in box [00631] on the same page.

  • Likewise, as all the tax losses from previous tax periods to be offset are detailed on page 15 of form 200, the total amount to be offset, entered in box [00547] on said page 15, must be transferred to the same box on page 13 of form 200, reducing its amount with the amount entered in box [00632] on page 21 of said form.