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System for shipping companies according to tonnage

We inform you about the consequences of BREXIT on the tax regime for shipping companies depending 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 EU member state, therefore, it is foreseen that this special regime applies to vessels whose operation is managed strategically and commercially from Spain or from the rest of the EU or from the EEA.

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