Transport and Shipping Newsletter - December 2022
This new measure in support of Ukrainian sailors is added to that extending the temporary employment contracts and temporary residence and work permits (for employed work) of Ukrainian seafarers registered on Spanish vessels.
To date security firms were required to be authorized in Spain, so in practice it was virtually impossible to embark security personnel on Spanish flagged vessels.
For carriage of goods by road a written waybill will be mandatory which will have to have the stipulated minimum contents, including the price and costs of carriage, whereas for the carriage of goods by air specific measures are introduced for situations involving a public health emergency of international concern, among other new legislation.
Bill for the General State Budget Law for 2023 introduces a new tax benefit: the Reserve for Investments in the Balearic Islands (RIB)
The RIB consists of a reduction to the taxable amount for the tax concerned, in respect of the portion of the taxable person's income obtained from economic activities, including amounts obtained from transfers of assets used in them, which is used to record a reserve to undertake certain types of investments in the Balearic Islands.
The goal is to reduce greenhouse gases and pollutant emissions in transport.