Goods rates (T-3)

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


A) In the case of goods and transport elements in operations exclusively for maritime entry or exit.

1st). Simplified estimation regime:


Container <=20′ (including a transport platform up to 6.10 metres) 10.00 30.975*
€ unit
Articulated vehicle with box up to 6.10 metres 10.00 30.975*
€ unit
Container > 20’ (including platform of up to 12.30 metres) 15.00 46.4625*
€ unit
Semi-trailer and trailer up to 12.3 metres 15.00 46.4625*
€ unit
Articulated vehicle or articulated tipping vehicle up to 12.30 metres 15.00 46.4625*
€ unit
Articulated tipping vehicle with multiple trailers or semitrailers (road train) 25.00 77.4375*
€ unit
Vehicles carried as cargo:
Vehicle weighing up to 2,500 kg
Organic Law 9/2013 of 20/12/2013
0.50 1.54875*
€ unit
Vehicle weighing over 2,500 kg.
Organic Law 9/2013 of 20/12/2013
2.00 6.195*
€ unit
  • 2º) Rate for cargo groups: cargo tonnage X basic rate (M) coefficient
Cargo Group Coefficient Total Rate Units
First 0.16 0.4956* € tonne
Second 0.27 0.836325* € tonne
Third 0.43 1.331925* € tonne
Fourth 0.72 2.2302* € tonne
Fifth 1.00 3.0975* € tonne
Means of transport type loaded or unloaded
Coefficient Total Rate Units
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.