Decreto-Lei n.º 92/2018
- Emissor:Presidência do Conselho de Ministros
- Entidade Proponente:MAR
- Tipo de Diploma:Decreto-Lei
- Páginas:5262 - 5270
Summary in plain english (Without legal value)
What is it?
- creates a special scheme of determination of the tax base applicable to maritime transport
- creates a tax and contributory scheme more favourable to the crewmen
- simplifies the registration of ships and crafts.
The tax base is the reserve base of a tax, that is, to the total annual income are extracted the costs incurred, the losses and tax benefits.
What is going to change?
1. Creates a special scheme of determination of the tax base
A special tax scheme is created for the companies which hold ships and crafts and engage on the activity of maritime transports of goods or passengers.
This scheme is applied to the revenue of the ships and crafts’ activities which:
- engage on the activity of maritime transports of goods or passengers
- bear a flag and are managed from a Member-State of the European Union or from a State integrated on the Agreement on the European Economic Area.
This special tax scheme has four echelons.
The tax base is calculated through the application of each of these four echelons to the net tons of each craft that fit within the same echelon.
2. A more favourable scheme regarding the Personal Income Tax and social security to the crewmen is created
The crewmen of the ships or crafts are exempt from the Personal Income Tax’s payment if they are on board for at least 90 days on each tax period (a year).
The crewmen are covered by the general social security scheme and are entitled to the protection in case of unemployment, parenthood, diseases, occupational diseases, invalidity, old age or death.
The social security rate is 6% (4.1% for the employer and 1.9% for the employees).
In the case of ships which regularly transport passengers between ports of the European Economic Area, the crewmen may only benefit from these schemes if they are citizens of a Member-State of the European Union or of a State integrated on the Agreement on the European Economic Area.
3. A more simplified scheme for the registration of ships and crafts is created
To simplify the process, the ownership registry and the commercial registry are now carried out electronically.
The National Maritime Authority (AMN) is responsible for the ownership registry.
The Registries and Notary Institute (IRN) is responsible for the commercial registry.
The National Crafts and Maritime System (SNEM) contains all the data regarding the registries.
The request is carried out through the Sea’s Electronic Desk (BMar) or on the access terminals to BMar located on:
- The General-Directorate of Natural Resources, Security and Maritime Services;
- The local and central bodies of AMN;
- The registry services of IRN;
- The regional bodies of the Azores and Madeira;
- The local autarchies;
- The citizen’s bureaus and spaces;
- The port administrations.
Register the ships or crafts
It is necessary to request the registry through the BMar or on the access terminals.
The services which carry out the ownership and commercial registries insert this data on the SNEM.
All the registry’s proceedings (acts and documents) are automatically carried out through the SNEM.
The ownership title and the registry’s alterations are also electronically available for consultation.
The registry may be cancelled through the BMar.
What advantages does it bring?
This decree-law aims to:
- Promote the economic growth and increase the competitiveness, through specific tax and contributory schemes for the maritime companies and crewmen;
- Promote the Portuguese market of maritime transport and create more jobs on the area of merchant navy;
- Make the registry process simpler and faster through electronic means;
- Increase the tax revenue.
When does it enter into force?
This decree-law enters into force on the day following its publication, with exceptions.
The contributory scheme applied to the crewmen enters into force on the first day of the month following the publication of this decree-law.
The rules regarding the ships and crafts registry enter into force on 1 January 2019.