SPAIN Law and Practice Contributed by: José Antonio Domínguez, Mikel Garteiz-Goxeaskoa, Enrique Ortiz and Irantzu Sedano Beitia, Aiyon Abogados SLP
7.6 Remedies Where Proceedings Are Commenced in Breach of Foreign Jurisdiction or Arbitration Clauses When a claim is prosecuted in Spain in breach of a foreign jurisdiction or arbitration clause, the defend - ant may file a motion to dismiss for lack of jurisdiction (a Declinatoria ). The time bar to file such a motion is ten working days from the date of service of the claim. Once the Declinatoria has been filed, the dead - line to present points of defence is stalled and will only resume after the court’s ruling, if it dismisses the motion. Upon receipt of the motion, the court will give the claimant five working days to file a response, and will make a ruling after examining both parties’ argu - ments. 8. Ship-Owners’ Income Tax Relief 8.1 Exemptions or Tax Reliefs on the Income of Ship-Owners’ Companies Spanish Tax Lease System The Spanish tax lease system is currently regulated by the Spanish Corporate Income Tax Law 16/2012, which entered into force on 1 January 2013. Basically, the Spanish tax lease is a system of acceler - ated and anticipated depreciation of assets acquired through financial leasing, including any kind of vessel of sea transport (passengers, tugs, fishing, dredgers, barges, platforms, boats/yachts, etc) manufactured in or out of Spain, provided that it is not manufactured in series/mass and that its manufacturing period is at least one year. This new tax lease system is not subject to prior approval by the Spanish Tax Admin - istration. Tonnage Tax in Spain The Spanish Tonnage Tax regime is an alternative tax system to the regular rules of taxable profit determina - tion for companies that usually produce a tax benefit for the taxpayer. Under this regime, (qualifying) ship - ping companies can calculate their shipping-related profits for Corporation Tax purposes. The shipping- related profits are calculated based on the tonnage of the (qualifying) ships used in the company’s shipping trade.
The tonnage tax system in Spain is regulated by the Spanish Corporate Tax Act, 27/2014. This tax system is voluntary and subject to previous authorisation by the Spanish Directorate General for Taxation. The main requirements to be met by the shipping companies and their vessels, in order to be taxed on the bases of a tonnage tax system, are as follows. • Qualifying companies: (a) must be registered in any of the Spanish ship - ping registries (including the REBECA in the Canary Islands); (b) must include shipping management of owned and chartered vessels as part of their business activity; and (c) must conduct the technical and crew manage - ment of the vessels themselves, and assume complete responsibility derived from the nauti - cal operation of the vessel(s) and ISM Code (IMO Resolution A 741). • Qualifying ships: (a) must be operated from Spain or any country of the European Union; and (b) must be seagoing vessels for sea transport, carriage of goods or passengers, rescue ves - sels and other services that must be rendered at sea (tugs and dredgers have some specific requirements). This system will not apply if: • all vessels are not registered in Spain or any other country of the European Union; • the vessels are intended, directly or indirectly, for fishing, recreational or sports activities; or • certain circumstances derived from or in connec - tion with particular European regulations occur at the same time at the shipping company. Spanish Shipping Registry of the Canary Islands For those shipping companies whose vessels are reg - istered in the REBECA, Spanish Law 19/1994 for the modifications of the Canary Islands’ economic regime and tax system establishes a corporate tax rebate of
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