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Administrative Procedures
General Information
- Name
-
Shipping company tax tonnage regime.
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 991708
- Description
-
Application of the Regime of Shipping Companies based on Tonnage according to which the entities covered by such regime will be able to pay the taxes for the income resulting from the operation of ships –both own and leased ships– by applying an objective estimate regime. In general terms, this regime determines the tax base to be applied to the operation, ownership or technical and crew management of ships that meet certain requirements, by applying the scale established by the Corporate Tax Act to the net registered tonnage of each of those ships.
- Body responsible for the procedure
- Directorate-General for Taxation (E00127005)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Business
- Documents
-
- The application should be accompanied by: the articles of association of the company, certificate of entry in the Register of Vessels, identification and description of activities, accreditation of territorial scope within which its operation will take pl
- Deadline for resolution
-
3 Month(s)
- Administrative silence interested party
- Negative
- Competent bodies
-
- Directorate General of Taxation.
- End of procedure
- No
- Appeals
-
- An appeal for reversal may be lodged before the Directorate-General for Taxation within 1 month of the day following notification of the proceeding for which reversal is applied or the economic-administrative claim before the Central Economic-Administrative Court (TEAC)
- Basic Regulations
-
- Artículos 113 a 117 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades
- Artículos 50 a 52 del Reglamento del Impuesto sobre Sociedades, aprobado por el Real Decreto 1777/2004, de 30 de julio
- Regulations applicable to online processing
- Regulations approving inclusion of procedure or service in the register
- Disponible a través del Registro Electrónico de Apoderamientos
- Sí
- Place of submission
-
- After filing of the application by the entity, the relevant body examines it and issues a reasoned decision.
- Stages of procedure
-
- After filing of the application by the entity, the relevant body examines it and issues a reasoned decision.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Requisitos identificación personas físicas
- Medium: PIN Code, Reinforced Permanent Code with OTP (SMS to the mobile phone), Recognised Certificate in SW format.
- Requisitos identificación personas jurídicas
- Medium: PIN Code, Reinforced Permanent Code with OTP (SMS to the mobile phone), Recognised Certificate in SW format.
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Integrado en Clave
- Yes
- Practica notificaciones
-
- Electronic notification by means of Enabled E-mail Address
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Ministry of Finance and Civil Service
Page update date:18/07/2023
