Activity tax (A.T)

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:

  1. In cargo handling: number of tons, containers, vehicles, etc.
  2. In passage: by number of passengers or vehicles.
  3. In technical-nautical services: by G.T. or number of services provided.
  4. In waste collection service: by quantity or service provided.
  5. 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.
  6. 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.

  1. 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.

  2. 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.