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    Directorate General for Taxation

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Shipping company tax tonnage regime.

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: Directorate-General for Taxation

Matter: Taxes

SIA code: 991708

​​​​​​​Please read these instructions carefully and follow them step by step, before "GOING TO PROCEDURE"

  1. The form of submission in the electronic register shall be in accordance with what is set out in article 16.4.a) of the aforementioned Law 39/2015.
  2. Access to this service is carried out using a secure communication channel, and as an essential requirement for signing the application you must use any electronic certificate recognised by the @Firma platform.
  3. ​​​Specific instructions (PDF format) to complete the general purpose written submission form for this procedure.
  4. Fill in the General Purpose Submission Form (Button " GOING TO PROCEDURE") attaching the files and additional documentation you wish to provide.

If you are going to act through a representative, you can prove that you are being represented by any legally valid means that provides reliable proof of its existence (art. 32.3 of Royal Decree 203/2021), including, among others, by means of an official document (art. 32.3 of Royal Decree 203/2021) model (non-mandatory) of voluntary representation we offer to make it easier for you. To use this template, download it directly to a local drive on your computer (do not open directly from the browser!).​​

If at any time after the submission of the form, the interested party, on its own initiative or in the process of rectification, should provide additional documentation omitted in the submission of said form, it may also do so electronically (only in this way for those obliged to do so as referred to in article 14.2 of Law 39/2015), using the generic form of the Administration and the agency code specified in the instructions to point 3.

Whenever the supplementary submission of electronic documents is made separately from the main form, the interested party shall mention the individualised registration number or code provided at the initiation of this procedure, or any other information or data that allows the initial form that initiates the administrative file to be uniquely identified.

Likewise, if you wish to check the status of your application, you should use the same generic form mentioned above, the specified organism code in the instructions under point 3 and mention the individual registration number or code provided at the initiation of this procedure.

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