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Practical Manual of Companies 2021.

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

Entities that apply the special regime for shipping entities must complete this table, recording the main figures referring to this special regime as follows:

  • In box [N1] “Number of vessels to which the regime is applied”, the number of vessels to which the special regime is applied will be entered, in accordance with the provisions in article 113 of the LIS .

  • In box [00630] "Tax base resulting from applying the scale of article 114 LIS", the amount of the part of the tax base that corresponds to the exploitation or ownership of the vessels to which the special regime applies. This amount will be obtained from the application of the tax scale established in article 114.1 of the LIS.

  • In box [00631] "Amount of income generated in ship transfers (reserve, difference between tax and accounting amortization)" , the amount corresponding to the income generated in the transfer of vessels whose ownership was already held by the taxpayer when he accessed the special regime, or of used vessels acquired once the application of the same applies. This amount will be determined according to the procedure indicated in article 114.2 of the LIS.

  • If the amount of income collected in box [00631] is used to offset negative tax bases, the amount to be offset will be entered in box [00632] "Compensation of negative tax bases from previous periods."

  • In box box [00579] "Tax base resulting from the application of the regime", the sum of box [00630] and box [00631] will be entered, reduced where appropriate, for the amount of compensation for negative bases included in box [00632]:

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

  • Finally, the amount entered in box [00579] as a result of the previous operation will be transferred to the same box on page 13 of form 200, for the purposes of determining the tax base of these entities (see for this purpose the section « Determination of the tax base (page 13 of model 200 »).

Keep in mind:

In the event that negative tax bases from previous periods are offset with the part of the tax base corresponding to the income derived from the transfer of vessels subject to the regime, generated in periods in which such vessels were not included in it, as established article 114.2 of the LIS, the following must be taken into account:

  • The negative bases that are compensated will be entered in box [00632] on page 21 of form 200. The amount compensated cannot be higher than that in box [00631] on the same page.

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