Consistent with our commitment to provide updated information on current tax issues, we set down below a brief overview of the provisions of Decision A.1019/2023 regarding the determination of shipping income eligible to be covered by the tonnage tax regime of Law 27/1975.
In this edition (Download PDF)
- Shipping income derived from main activities eligible to be covered by the tonnage tax regime
- Income not eligible for the tonnage tax regime
- Shipping income derived from auxiliary activities eligible to be covered by the tonnage tax regime
- Income from auxiliary activities that is not eligible to be covered by the tonnage tax regime
- Other cases
