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Practical Manual of Companies 2022.

Non-application of the special system

Regulation: Articles 113.4 and 113.5 LIS

This special regime may not be applied when:

  1. all of the vessels are not registered in Spain or in another Member State of the European Union. Vessels intended, directly or indirectly, for fishing or sporting activities, nor recreational vessels, may not benefit from this regime.

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

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

    • Who receive State aid for restructuring granted under the provisions of Communication 2004/C244/02 of the European Commission.

    • That the European Commission had not taken into account the tax benefits derived from the application of this regime when it made the decision on restructuring aid.

For administrative authorizations granted between April 30, 2007 and June 29, 2011, the tax regime of the entities will not apply shipping companies based on tonnage to economic interest groups to the extent that it constitutes incompatible State aid in the terms provided for in the European Commission Decision of July 17, 2013, relating to the tax regime applicable to certain financial leasing agreements, as established in the thirtieth transitional provision of the LIS.