Completion of the table "Tonnage-based scheme for shipping entities" (page 21 of Form 200)

Entities applying the special regime for shipping entities must complete this table, recording the main figures related to this special regime as follows:

• In box [N1] "Number of vessels to which the regime applies", the number of vessels to which the special regime applies shall be recorded, in accordance with the provisions of article 113 of the LIS .

• In box [00630] "Taxable base resulting from applying the scale of article 114 LIS", the amount of the part of the taxable base that corresponds to the operation or ownership of the vessels to which the special regime applies will be recorded. This amount will be obtained from the application of the tax scale established in article 114.1 of the LIS.

• In box [00631] "Amount of income generated from ship transfers (reserve, difference between tax and accounting depreciation)", the amount corresponding to the income generated from the transfer of ships whose ownership was already held by the taxpayer when he/she accessed the special regime, or from used ships acquired once the application of the same is appropriate, will be recorded. This amount will be determined according to the procedure indicated in article 114.2 of the LIS.

• If the amount of income recorded in box [00631] is subject to offsetting negative tax bases, the amount to be offset will be entered in box [ ] "Offsetting negative tax bases from previous periods".

• In box [00579] "Taxable base resulting from the application of the regime" , the sum of box [00630] and box [00631] will be entered, reduced where applicable, by the amount of the compensation of negative bases recorded in box [00632]:

  [00579] = [00630] + ([00631] – [00632])

• Finally, the amount entered in box [00579] as a result of the previous operation will be transferred to the same box on page 13 of form 200, in order to determine the taxable base of these entities (see section Determination of the taxable base for this purpose).