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* € 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 (packages) |
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. |
0.60 |
| 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 |
Discounts
- 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.