Taxpayers with unregistered vessels

Regulation: Article 113.3 LIS

Where the regime is applicable to taxpayers with vessels not registered in Spain or in another Member State of the European Union or the European Economic Area, the increase in the percentage of the net tonnage of such vessels in relation to the total fleet of the entity covered by the special regime, whatever the cause, shall not prevent the application of said regime provided that the average percentage of the net tonnage of vessels registered in Spain or in another Member State of the European Union in relation to the total net tonnage referred to the year prior to the time in which said increase occurs, remains during the period of the following three years.

This condition shall not apply when the percentage of net tonnage of vessels registered in Spain or in another Member State of the European Union is at least 60 percent.