- Oceanographic vessels are not considered international maritime navigation vessels engaged in commercial activities
- They are not warships or exclusively for rescue, maritime assistance, or coastal fishing
- Therefore, oceanographic vessels do not meet the requirements for exemption under Article 22 of Law 37/1992
Source: serviciostelematicosext.hacienda.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
