Spanish translation: ingresos por relaciones prestatarias
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English to Spanish translations [PRO] Bus/Financial - Law: Taxation & Customs
English term or phrase:loan relationship profits
The actual profits covered by a tonnage tax profit include those from:
· Core qualifying activities in operating its own ships.
· Other necessary ship-related activities integral to the above.
· Qualifying secondary activities.
· Qualifying incidental activities, not exceeding 0.25% turnover from qualifying core and secondary activities.
· Distributions from overseas shipping companies (which only operate qualifying ships).
· Loan relationship profits and foreign exchange gains, which would otherwise be trading income.
· Gains on disposal of tonnage tax assets.