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Common Ministry Headquarters services
Archive information. | SIA code: 991699
Request information on data held in the General Archive which, due to the long period of time it has been held, is of free access to citizens and researchers.
Administrative Information. | SIA code: 991980
Deal with enquiries of an administrative nature corresponding to the Department that citizens may make, provided they are of a general nature and do not affect data protected by the law in force.
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.
Authorization for cooperative societies to acquire holdings in non-cooperative societies to a proportion not exceeding 40% | SIA code: 991711
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".
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