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.