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Directorate General for Taxation
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Result: 4 Online Services
Answering of enquiries submitted by taxpayers liable to the tax regime, classification or rating that may correspond to them in each case.
Article 13 of Act 20/1990 regulates the causes for the loss of the status of cooperative with fiscal protection and among them includes, in paragraph 9, the acquisition of shares in non-cooperative entities for an amount bigger than 10% of their share capital. Exceptionally, it will be possible to acquire shares for a higher amount provided that, when higher than 40%, they are approved by the Ministry of Finance and Public Administrations and provided it is justified that the ownership of such shares "contributes to a better fulfilment of the corporate purposes of the cooperative and does not breach the basic operating principles of this kind of Entities".
Procedure for the granting of tax relief for toll motorways | SIA code: 991712
Granting of tax relief for toll motorways.
Shipping company tax tonnage regime. | SIA code: 991708
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.
