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Practical Manual of Companies 2022.

Implementation of the scheme

Regulation: Articles 117 LIS and 53 RIS

This special regime will be applied in the following way:

  1. Its application is conditional on authorization by the Ministry of Finance (currently, Ministry of Finance and Public Function) upon request of the taxpayer.

    Said request must refer to all the vessels operated, or with respect to which technical and crew management is carried out, by the entities of the same tax group, and must be accompanied by the documents listed in article 53 of the RIS.

  2. The application must specify the tax period from which it will take effect and must be submitted prior to the beginning of the same.

  3. The instruction and resolution of this procedure corresponds to the General Directorate of Taxes which may request from the taxpayer whatever data, reports, background information and supporting documents are necessary.

    To grant the regime, the Ministry of Finance (currently, Ministry of Finance and Public Service) will take into account the existence of an effective contribution to the objectives of the community maritime transport policy, especially with regard to the technological level of the ships. that guarantees safety in navigation and the prevention of environmental pollution and the maintenance of community employment both on board and in tasks auxiliary to maritime transport. To this end, the General Directorate of Taxes may collect prior report from the competent bodies.

  4. Once the procedure has been instructed and before drafting the proposed resolution, it will be made known to the taxpayer, who has 15 days to formulate allegations and present the documents and supporting documents that you consider appropriate.

  5. The resolution that puts an end to the procedure must be motivated and may authorize the regime of shipping entities based on tonnage, or reject the granting of said regime regime. Said resolution must be resolved within a period of 3 months, after which it can be considered denied.

  6. The authorization will be granted for a period of 10 years from the date established by the authorization, and the taxpayer may request its extension for additional periods of another 10 years.

  7. If, after the granting of an authorization, the taxpayer acquires, leases, charters or manages , in their entirety, other vessels that meet the requirements of the regime, they must present, in the terms set out in the previous sections, a new request referring to these. The additional authorization will be granted for the temporary period of validity remaining from the initial authorization of the regime.


The application of the tax regime of shipping entities based on tonnage will be incompatible , for the same vessel, with the application of the tax incentives for the renewal of the merchant fleet regulated in the Additional Provision fourth of the LIS.