## [Updates Transport & Shipping 1-2013](/en_GB/new/updates-transport-shipping-1-2013)
# Updates Transport & Shipping 1-2013
01 / 03 / 2013
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NEW LEGISLATION ON THE SPANISH “TAX LEASE”
On December 28, 2012, the Official State Gazette published Law 16/2012, of December 27, 2012, adopting various tax measures aimed at shoring up the public finances and boosting economic activity. This law amends the “tax lease” system established for finance lease agreements, applicable to the acquisition of certain assets, including vessels that are not serially manufactured.
The new tax lease system, which took effect on January 1, 2013, replaces the former system, which is being investigated by the European Commission under State aid case no. SA.21233 C/2011 (ex NN/2011).
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