Chapter II. Section 4, subsection 2.
Art. 205. The taxable event applies to the use by passengers, by their luggage and, where appropriate, by the vehicles that the passengers embark or disembark on board on a passenger basis, of the berthing facilities, land access points, roads and other port facilities.
The substitute taxpayer is:
the ship or boat owner on public wharves.
the licence holder or authorised person in berths areas and maritime terminals granted jointly under the concession or authorisation.
The substitute taxpayer, is the owner of the ship or boat and the ship owner are jointly and several liable for the payment of this rate.
Art. 207. The accrualof the rate shall be paid when the embarking and disembarking, transit of passengers operations and where appropriate vehicle operations commence.
Art. 210. BASIC AMOUNT(P) P= 3.40 €
Art. 208. The total rate due is the result of the basic amount (P) by weighting (Art. 166.) and by the corresponding coefficient:
|Passenger||Coeff.||Total rate due|
|a) In berths and maritime terminals NOT under concession or aurhorisation|
|Transport traffic passengers between Schengen countries||0.75||2.55€ unit|
|Transport traffic passengers between non Schengen countries||1.00||3.40€ unit|
|Tourist cruise ship passengers at the starting port or end of journey||1.20||4.08€ unit|
|Tourist cruise ship passengers at the starting port or end of journey with more than one day of stay at port, except the day of embarking and disembarking||0.75||2.55€ unit|
|Tourist cruise ship passenger in transit||0.75||2.55€ unit/day or fraction|
|Motorcycle and 2 wheeled vehicles on board||1.30||4.42€ unit|
|Cars and similar vehicles on a passenger basis including towed items, with a total length of up to 5 metres in length||2.90||9.86€ unit|
|Cars and similar vehicles on a passenger basis, including towed items, with a total length of over 5 metres in length||5.80||19.72€ unit|
|Coaches and group transport vehicles on board||15.60||53.04€ unit|
Los conductores de elementos de transporte sujetos a la tasa de la mercancia quedarán exentos del pago de la tasa del peaje.
b) At berths and maritime terminals under concession or authorisation 0,50%
c) Maritime terminals under concession or authorisation 0,75%
d) Regular shipping services (passengers in transport and vehicles on a passenger basis) 0,80%
DISCOUNTS – ART. 245
3 – To encourage securing customers, customer loyalty and growth in traffic and shipping services that contribute to economic and social development of the economic influence area of the ports or that of Spain as a whole, discounts may be applied therein, but not greater than 40 % of the vessel rates fee. (Law 2/2012, of 29 June, on the General State Budget for 2012).