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Practical Manual for Companies 2023.

Non-application of the special system

Regulation: Articles 113.4 and 113.5 LIS

This special regime may not be applied when:

  1. All 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, or recreational vessels, may not be covered by this regime.

  2. In the tax periods in which, although 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.

    • That they receive a State restructuring aid 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 arising from the application of this regime when taking the decision on restructuring aid.

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