Skip to main content
Practical Handbook for Companies 2021

Tax system for shipping companies according to tonnage

The adjustments to be made in the boxes [00397] and [00398] "Regime for shipping entities based on tonnage (Chapter XVI of Title VII LIS)" on page 13 of form 200, by entities that have availed themselves of the special tax regime for shipping entities based on tonnage regulated in Chapter XVI of Title VII of the LIS, can be found in Chapter 10 in the section dedicated to these entities.