Implementation of the scheme

Regulation: Articles 117 LIS and 53 RIS

This special regime will be applied as follows:

1. Its application is subject to authorization by the Ministry of Finance upon request of the taxpayer.

   This application must refer to all vessels operated, or for which technical and crew management is carried out, by entities of the same fiscal 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 at the end of said period.

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

   In order to grant the scheme, the Ministry of Finance 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 vessels 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 request prior report from the competent bodies.

4. Once the procedure has been initiated and before drafting the resolution proposal, the file will be made available to the taxpayer, who has 15 days to formulate allegations and present the documents and supporting documents that he considers appropriate.

5. The resolution that ends the procedure must be motivated and may authorize the regime of shipping entities based on tonnage, or reject the granting of said regime. This resolution must be resolved within a period of 3 months, after which it may be understood to be 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, he must submit, in the terms set out in the previous sections, a new application referring to these. The additional authorization will be granted for the period of validity remaining from the initial regime authorization.