Objective delimitation
Regulation: Article 113.2 LIS
The vessels whose operation enables the application of this special regime must meet the following requirements:
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strategically and commercially managed from or from the rest of the European Union or the European Economic Area.
and commercial management is understood as the assumption by the owner of the vessel or by the lessee, of the control and risk of the activity of maritime navigation or work at sea.
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Be suitable for maritime navigation and be intended exclusively for activities of transport of goods, passengers, rescue and other services necessarily provided at sea, without prejudice to the provisions of letter c) below.
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In the case of vessels used for the towing activity it will be necessary that less than 50 percent of the income for the tax period comes from activities carried out in ports and in providing assistance to a self-propelled vessel to reach port. In the case of vessels with dredging activity it will be necessary that more than 50 percent of the income for the tax period comes from the activity of transporting and storing extracted materials on the seabed, with this regime exclusively covering this part of its activity.
In both cases, for the entities that transfer the use of these vessels , this requirement will be deemed to be met when they justify that the income of the entity that carries out the towing or dredging activity meets those percentages in each of the tax periods in which this regime is applicable to those entities.
Vessels intended for towing and dredging activities must be registered in Spain or in member state of the European Union or European Economic Area.