Chapter II. Section 3.
Art. 183. The taxable event of the fee consists in the exercise of commercial, industrial and service activities in the public port domain, subject to authorization by the Port Authority.
Art. 184. The taxpayer is the holder of the activity of activity, the holder of the concession or authorization of occupation of public domain or the holder of the license of port service, as appropriate.
Art. 185. The accrual occurs on the date of the beginning of the activity or, in the case of activities that imply the occupation of the public port domain, from the maximum term established in the concession title for the beginning of the activity.
Art. 186. The full fee is calculated by applying the corresponding tax rate to the tax base.
a) Tax base:
- In cargo handling: number of tons, containers, vehicles, etc.
- In passage: by number of passengers or vehicles.
- In technical-nautical services: by G.T. or number of services provided.
- In waste collection service: by quantity or service provided.
- In all other services: service unit provided. When this is not possible, the volume of business developed in the Port will be taken into consideration.
- Port-city interaction activities: representative units or revenues.
b) Tax rate:
b.1) Superior limits in cases 1), 2), 3), 4) and 5), the annual amount of the fee shall not exceed:
- 100% public domain occupancy rate.
- € 0.60 ton. liquid bulk
- € 0.90 ton. solid bulk.
- € 1.20 ton. general merchandise
- € 10.00 container unit<20´ and € 20 container unit> 20´
- € 25.00 Rigid vehicle with trailer (road train)
- € 1.50 empty transport items
- € 4.00 vehicles> 2,500 kg and € 2 vehicles <2,500 kg.
- € 1.80 passenger
- € 2.00 two-wheelers or cars.
- € 10.00 coaches and public transport vehicles
- 6% of the annual net amount of the revenues.
Superior limit in case 6):
- 8% of the annual net amount of the revenues port-city.
b.2) Lower limit in cases 1), 2), 3), 4) and 5):
- 20% public domain occupancy rate.
- smaller amount of the rate applicable to the annual minimum traffic or activity.
- without occupation of public domain, 1% of the annual net amount of the revenues.
Lower limit in case 6:
- 2% of the annual net amount of the revenues.
Art. 191. The fee will be payable in accordance with the provisions of the clauses of the setting out title, without a settlement period exceeding one year. In the event that the rate is payable in advance its amount will be calculated, for the first year, on the estimates made in relation to the volume of traffic or business and, in subsequent years, on the data of the previous year, proceeding to regularize it at the end of each year with the real data.
Art. 192. In tenders called by the Port Authority for the granting of concessions or authorizations, the Conditions Documents may contain, among the criteria for its resolution, that tenders offer additional amounts to those established for this fee. The additional amounts offered will be tax-free.
Art. 245. Bonus.
To encourage better environmental practices, the Port Authority will apply the following bonuses: b) When the holder of a license to provide the port handling service of merchandise, or the holder of the concession or authorization of a merchandise handling terminal meets the requirements, the following bonuses will be applied to the activity fee: In general: 15 percent. To the part of the fee corresponding to traffic handled by solid or liquid bulk: 20 percent.
c) When the holder of a concession or authorization carries out fishing, nautical or construction activites, repair, transformation or breaking up of ships, a 15 percent bonus will be applied to the activity fee. The requirements to be met by the holder of the authorization, concession or license for the purposes of the provisions of letters b) and c) above, will be the following:
To have signed an agreement with the Port Authority regarding good environmental practices. This agreement must consider a set of technical and operational instructions whose compliance can be verified by means of an environmental management system, based on the guides of good environmental practices approved by State Ports, whose scope includes all the traffic handled.
To be registered in the community environmental management and audit system (EMAS) registry or have an environmental management system based on UNE-EN-ISO-14001 certified by an entity authorised to this purpose by the National Accreditation Entity (ENAC) , and whose scope includes all those services related to the activity subject to authorization or concession.
- In order to increase the quality of the services provided:
b) When the provider of a port service or the holder of the concession or authorization of a maritime freight terminal or a maritime station, has a service certification in force, based on the quality of service approved by State Ports or, where appropriate, in the specific references approved in its development by the Port Authority and validated by State Ports in terms of adjustment to the aforementioned quality references, issued by an entity accredited for this purpose by ENAC in accordance with Standard UNE- EN 45011, a bonus of 15 percent will be applied to the activity fee.
c) When the holder of a license for the merchandise handling service, or the authorized whose concessional object is a maritime terminal of goods in which the aforementioned service is provided, exceeds the minimum productivity levels established in the Document of Particular Prescriptions of the service or in the setting up title of the private occupation of the public domain, a bonus of the same value will be applied to the quota of the activity rate as the percentage of increase in productivity with respect to the quoted value, with a maximum value of 50 percent. The settlement of this bonus will be made at the end of the year, when the activity rate is settled in accordance with the provisions of article 191, considering for its calculation the average productivity values for the year.
Ley de puertos BOE-A-2011-16467 (05/09/2011)
Chapter II. Section 5
- Art.237. This charge applies to the use of the maritime signalling service.
- The substitute person liable for this charge is the shipping agent and the licence holder, or the legally authorized person in ports and harbours or at docks, jetties and other recreational berthing facilities that are granted under licence or by concession.
- The person liable is the owner or master of the vessel with joint liability.
- Art.239. The rate shall be charged as from when the vessel begins to receive services in Spanish jurisdictional waters.
- Art.240. BASIC RATE (A) = 0.29
- Basic Rate (C)=0.28 (Rescue and Maritime Safety)
- The total rate of the charge due is the result of basic rate (A + C) multiplied by one of the following coefficients according to vessel GT:
|MARINE NAVIGATIONAL AIDS CHARGES||UNITS||COEF.|
|a) Merchant ships (minimum 100 GT, first 3 calls)||GT||0.035|
|b) Deep and high deep sea fishing craft and vessels (Once per year)||GT||1|
|c) Shallow water or coastal fishing craft and vessels (Once per year)||—||50|
|d) Recreational or sporting craft whose length >= 12 m (sailing) or >= 9 m (motor). (Once per year)||m2 – length x breadth||16|
|e) Recreational or sporting craft whose length < 9 m (motor). Once only||m2 – length x breadth||40|
Applicable to occupancy, vessel, passenger and merchandise rates (Law 39/2010, December 22, on General State Budgets for the year 2011; Law 48/2003, November 26, of economic regime and provision of services of ports of general interest, in the Law 33/2010, August 5). Corrective coefficients of application to vessel, passenger and merchandise rates at the Port Authority of Ceuta:
- Vessel rate: 1.30.
- Merchandise rate: 1.30.
- Passage rate: 1.30.
Applicable to: The occupation of public domain (including overhead and underground elements) by virtue of a concession or authorisation.
Payable by: the concessionaire or the holder of the concession or authorisation.
Payment due: From the moment of notification of the decision to grant the concession or authorisation.
Amount: The value of the property in the public domain occupied multiplied by the applicable percentage.
Value of the property:
- Occupation of land: value of the occupied land.
- Port waters: the approved value of the water.
- Structures and facilities: value of the land, water, infrastructures, superstructures and installations occupied.
|Without occupation of property:|
|Port activity||5.50% of the land value|
|Auxiliary activity||6.50% of the land value|
|Port-City activity||7.50% of the land value|
|Occupation of land or subsoil||2.75% of the land value|
|With occupation of property:|
|Port activity with the occupation of property connected with interchange between different types of transport||5.5% of the land value + 3.5% of the value of buildings & facilities + 100% depreciation (for fish markets, 0.5% of the value of buildings)|
|Auxiliary activities with occupation of property||6.5% of the land value + the value of the buildings + 100% of the depreciation|
|Port-City activities with occupation of property||7.5% of the land value + the value of the buildings + 100% of the depreciation|
Art. 181. Bonuses to the fee quota.
When taxpayers make investments in landfill, consolidation or land improvement works. The amount will be determined based on the investment made. When the object of the concession consists of the urbanization and commercialization of areas of logistics activities. The amount will be determined based on the private investment made. When the holder of the concession or authorization is an organ or entity of the Public Administrations and the object of the same are activities of social or cultural interest. 50% of the fee. When the holder of the concession or authorization is a public law corporation with port activity. 50% of the fee for land, water and facilities. When the holder of the concession is a yacht club or other non-profit sports club (at least 80% of berths are for vessels with length <12 m.). 30% of the fee for land, water and facilities. When the concession holder executes civil works corresponding to infrastructures, landfills, consolidation and land improvement works, superstructures and facilities for port activities (for a minimum execution period of three months and a minimum surface area of 1,000 m2) . 95% of the rate quota, during the execution time of the same. When the object of the concession consists of a vehicle terminal in merchandise regime and in the concession there is an additional storage area, with investments executed by the concessionaire through the construction of warehouses or vertical silos, superior, as a whole, to the concession surface itself. 30% of the rate fee. When the object of the concession consists of a terminal for handling goods or passengers and the concession title provides for the realization by the concessionaire of docks, swamps, dukes of dawn or other docking and mooring works, as well as works of dredging of first establishment associated with them. The amount will be determined based on the investment made.
Art. 182. Singular bonuses: Bonus to boost the competitiveness of Spanish ports and their adaptation to international markets. Container terminal: 25% of the Occupancy Rate.
As stated in Title VII of the First Book of the B.O.E. No. 253, provision 16467.
Chapter II. 4th Section, 3rd Subsection
Applicable to: The use of fishing vessels in operation, of the service area of the port and the port facilities allowing access to the port by sea for mooring or anchoring, as well as the use of the zones indicated for the manipulation and sale of fresh fish and fish products reaching the port by land or sea, roads, parking areas and provision of common services.
Payment of the fee will allow the vessel to remain in the port for one month from the date of its arrival, after which it will be obliged to pay the fee for inactive vessels.
Fishing vessels that do not unload fresh fish, refrigerated fish or related products shall be subject to the vessel rate.
- By sea: shipowners, charterers, owner of the fish, freight forwarders, the auctioneer if the fish is sold in the port, and concessionaires.
- By land: owner, auctioneer, concessionaires.
Payment due: When the vessel and fish enter the service zone.
Amount: Base amount: the market value
- Obtained at auction
- The average value of the species on the same day or the average market price from the previous week.
- Otherwise as defined by the Port Authority.
|Market, not licensed||Without use of market||With use of authorised market|
Chapter II. 4th Section. 3rd Subsection.
Art 211. The taxable activity is the handling of the goods through berthing facilities, handling areas, approach roads, road links, and any other port facility.
Art 212. The taxable persons are the ship-owner, the owner of the goods, and the master.
Should the vessel and the goods have an agent, this ship’s agent and the good’s agent (consignee other than good’s owner), freight forwarder or logistics operator representing the goods to be considered as taxable persons.
Should the goods be handled through a facility which is given in concession or authorization, then the substitutive taxable person to be the holder of this concession or authorization through which the goods are received or shipped.
Art 213. The tax is due when the goods start circulating through the port’s service area.
Art. 217. Basic amount (M)=2,65€ CORRECTOR.COEF. = 1,30
Art. 214. TOTAL RATE IN MARITIME TERMINALS OF GOODS THAT ARE NOT LICENSED OR AUTHORIZATION REGIME.
A) In the case of goods and transport elements in operations exclusively for maritime entry or exit.
1st). Simplified estimation regime:
VEHICLES (GOODS) OR TRANSPORTATION ELEMENT x BASIC AMOUNT (M) x CORRECTOR COEF. (ART. 166) x CORRESPONDING COEF.:
|COEFF.||TOTAL RATE DUE|
|Container <=20′ (including a transport platform up to 6.10 metres)||10.00||30.975*
|Articulated vehicle with box up to 6.10 metres||10.00||30.975*
|Container > 20’ (including platform of up to 12.30 metres)||15.00||46.4625*
|Semi-trailer and trailer up to 12.3 metres||15.00||46.4625*
|Articulated vehicle or articulated tipping vehicle up to 12.30 metres||15.00||46.4625*
|Articulated tipping vehicle with multiple trailers or semitrailers (road train)||25.00||77.4375*
|Vehicles carried as cargo:|
|Vehicle weighing up to 2,500 kg
Organic Law 9/2013 of 20/12/2013
|Vehicle weighing over 2,500 kg.
Organic Law 9/2013 of 20/12/2013
- 2º) Rate for cargo groups: cargo tonnage X basic rate (M) coefficient
|Cargo Group||Coefficient||Total Rate||Units|
|Means of transport type loaded or unloaded
|Container ≤ 20´ (including one platform of up to 6.10 m. (per unit)||0.90||2.78775*||€ unit|
|Rigid vehicle with box of up to 6.10 m.(per unit)||0.90||2.78775*||€ unit|
|Platform of up to 6.10 m. (per unit)||0.90||2.78775*||€ unit|
|Container > 20’ (including one platform of up to 12.30 m) (per unit)||1.80||5.5755*||€ unit|
|Semi-trailer and trailer 12.30 m. (per unit)||1.80||5.5755*||€ unit|
|Rigid or articulated vehicle with box of up to 12.30 m. (per unit)||1.80||5.5755*||€ unit|
|Platform of up to 12.30 m. (per unit)||1.80||5.5755*||€ unit|
|Tractor heads (per unit)||0.60||1.8585*||€ unit|
|Articulated vehicle with several trailers or semi-trailers (road train)||2.90||8.98275*||€ unit|
|Others not included above (per tonne)||0.50||1.54875*||€ tonne|
* Correction coefficient included in total rate
- b) In the case of goods and means of transport in maritime transit that have been declared as such, the total rate of the goods in transit charge will be calculated in accordance with what is established in Section (a), taking into account that transit operations to these effects are equivalent to a disembarkation operation.
- c) In the case of goods in trans-shipmen operations:
- 1º) Berthed vessels 50 % of a)
- 2º) Between vessels berthed abreast 30 % of a)
Art. 215. Total rate in licensed or authorised maritime goods terminals:
|Licensed or authorised berth|
|1º In entry and departure operations||50% of a)|
|2º In maritime transit operations||25% of b)|
|3º In trans-shipment operations||20% of c)|
|Non-licensed or non-authorised berth||80%|
Art. 216. Total rate in other cases: coefficients to be applied to the obtained amount in accordance with what is laid out in previous articles
|a) To goods and their means of transport in sea transit||0.25|
|b) To goods entering or departing by sea, their means of transport or cargo units belonging to a regular short sea shipping service||0.80|
|c) Ro-Ro embarking and disembarking
These coefficients will not be applied if goods were in sea transit in the last port where they were embarked, or will be goods in sea transit in the first port where they are to be disembarked.
|d) To goods and their means of transport, entering or departing by sea that leave or enter the port service area by rail.||0.50|
- 3 –Discounts no greater than 40% of the vessel, passenger or goods charges may be applied to traffic in order to encourage attracting customers, customer loyalty and growth in traffic and shipping services that contribute to the economic and social development of the ports’ area of economic influence or that of Spain as a whole.
As stated in Title VII of the First Book of the B.O.E. No. 253, provision 16467.
Chapter II. 4th section, 5th subsection
Art. 233. The taxable event of this rate consists in the use of docks, jetties, land accesses, other port facilities, as long as they do not transport goods from leisure boats.
Art. 224. Taxpayers: the owner of the vessel, the ship agent and the captain or master thereof.
The authorized, in port docks and sports facilities granted in concession or authorization, is a substitute taxpayer of the taxpayers of the previous section, being obliged to meet the requirements related to the material and formal benefits of the tax obligation.
Art. 225. The income of the fee will occur when the leisure boat enters the waters of the service area of the port.
Art. 229. BASIC AMOUNT (E) = 0.124
Art. 226. The total fee is:
LENGTH x BEAM x DAYS x BASIC AMOUNT (E) x COEF.
Chapter II. Section 4, subsection 2.
- Art. 205. This charge applies to the use by passengers and to their luggage, and where applicable to the vehicles they embark or disembark as vehicles of passage, to the use of berthing facilities, land accesses, roads and other port facilities.
- Art. 207. The rate shall be charged as from when the embarking, disembarking or transitof passengers begins and, where applicable, vehicles.
- Art. 210. BASIC RATE (P) P= 3.23 €
- Art. 208. Total rate:
BASIC RATE (P) x CORRECTION COEFFICIENT (ART. 166⇒1.05) x CORRESPONDING COEFFICIENT= 3.23 x 1.05 x CORRESPONDING COEFFICIENT = 3.3915 x CORRESPONDING COEFFICIENT
|RATE OF PASSAGE||COEFF.|
|a) At berths and maritime terminals neither under licence nor authorised (*)|
|Passengers sailing between Schengen countries||0.75|
|Passengers sailing between non Schengen countries||1.00|
|Tourist cruise vessel passengers at port of origin or destination of voyage||1.20|
|Tourist cruise vessel passengers at port of origin or destination of voyage with more than
one day’s stay at port, except for embarking and disembarking days
|Tourist cruise vessel passengers in transit||0.75|
|Passenger motorcycles and 2-wheeled vehicles||1.30|
|Passenger cars and similar vehicles including towed items up to 5 metres long||2.90|
|Passenger cars and similar, including towed items over 5 metres long||5.80|
|Coaches and other passenger transport vehicles||15.60|
* Correction coefficient included in total rate
Drivers of transport vehicles subject to goods charges will be exempt from passenger charges.
(*) OTHER COEFFICIENTS FOR SECTION (a)
b) At licensed or authorised berths and maritime terminals 0,50%
c) At licensed or authorised maritime terminals 0,75%
d) Regular maritime services (passengers and passenger vehicles) 0,80%
DISCOUNTS – ART. 245
- 3 – To encourage securing customers, customer loyalty and growth in traffic and shipping services that contribute to economic and social development of the economic influence area of the ports or that of Spain as a whole, discounts may be applied therein, but not greater than 40 % of the vessel rates fee.
- 5- To take into account the insularity condition, up to 40% will be applied to the vessel’s rate; at the rate of the ticket up to 45% (currently 20% is applied) in the case of passengers in transport regime and 60% (currently 51% is applied) to vehicles in the passenger regime.
A.-Fees for commercial services.
- Update of the CPI 2017 Rates.
- LAW 33 of August 5, 2010.
- Law 582003, of December 17, General Tax.
B.- Fees for Nautical Technical Services:
- Practical service.
- Towing service.
- Mooring or Unmooring or Amended Service.
Actualización del IPC de las Tarifas 2017 (01/01/2017)
LEY 33 de 05 de agosto de 2010 (05/08/2010)
Ley 582003 de 17 de diciembre General Tributaria (17/12/2003)
Tarifas Servicio Practicaje (19/06/2017)