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System for shipping companies according to tonnage

We inform you of the consequences of BREXIT on the tax regime of shipping entities based on tonnage

Article 113 of the LIS regulates a specific regime for shipping entities based on tonnage for vessels registered in Spain or in another member state of the European Union, therefore, it is expected that This special regime applies to vessels whose exploitation is strategically and commercially managed from Spain or from the rest of the EU or the EEA .

From 1 January 2021, shipping entities registered in the United Kingdom will not be able to apply this special regime.