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.
Applicable fees:
| Item | Fee | |
|---|---|---|
| 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 | |
BONUSES
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.