Directorate General for Taxation
Directorate General for Taxation
Procedure for the granting of tax relief for toll motorways | SIA code: 991712
Granting of tax relief for toll motorways.
Answering of enquiries submitted by taxpayers liable to the tax regime, classification or rating that may correspond to them in each case.
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.
