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Practical Manual of Companies 2022.

Tax system for shipping companies according to tonnage

The development of the adjustments to be made in boxes [00397] and [00398] «Regime of shipping entities based on tonnage (Chapter XVI of Title VII LIS )» on page 13 of model 200, by the entities that have taken advantage of the special tax regime for shipping entities based on the tonnage that is regulated in Chapter XVI of Title VII of the LIS, can be found at Chapter 10 within the section dedicated to these entities.