Article 1

The measures resulting from Article 115(11) TRLIS (early depreciation of leased assets), from the application of the tonnage tax scheme to non-eligible undertakings, vessels or activities and from Article 50(3) RIS constitute State aid to the EIGs and their investors, unlawfully put into effect by Spain since 1 January 2002 in breach of Article 108(3) of the Treaty on the Functioning of the European Union.