We cannot improve your search any more
Search criteria
Directorate General for Taxation- Taxes
Improve your search
We have not found any more categories to help improve your search. You can extend your search to the Ministry’s web portal for more results.
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
- Access to this service is by means of a secure server and, as a requirement, users must identify themselves by means of one of the methods available through the Cl@ve service: Cl@ve PIN, Cl@ve Permanente or Digital Certificate. Information on Cl@ve.
- Access using browser Microsoft Internet Explorer 7 or higher (32 or 64 bits), Mozilla Firefox 4.0 or higher (only supported in 32 bits in Windows), Google Chrome 15 or higher, Apple Safari 5 or higher. Instructions to set up your browser for the correct functioning of the application.
- For any queries: gestion.sede@hacienda.gob.es.
