Chapter II. Section 4, subsection 3.
Art. 211. The taxable event applies to the use of the goods in or out to sea or that are transhipped or undergo sea or land transit, as well as its transport items, of the berthing facilities, handling area related to loading and unloading of the vessel.
The substitute taxpayer is liable for the payment of this rate when the ship or the goods are consigned to the shipping agent of the vessel or the goods. In terminals and other cargo handling facilities granted under the concession or authorisation, the licence holder or authorised person is liable for the payment of this rate.
The taxpayer the ship owner, owner of the goods, forwarding agent or captain or master of the ship.
Art. 213. The accrual of the rate shall be paid when the goods begin to pass through the port’s service area.
Art. 217. Basic amount (M) = 3.10 Euro
Art. 214. Total rate due at terminals and other goods handling facilities that are granted a concession or authorisation
a) In the case of goods and transport elements in or out to sea operations only
1º) Simplified estimate system: vehicles (goods) or transport item X basic amount (M) X Coeff.
|COEFF.||TOTAL RATE DUE|
|Container <=20′ (including a transport platform up to 6.10 metres)||10.00||31.00€ unit|
|Articulated vehicle with box up to 6.10 metres||10.00||31.00€ unit|
|Container > 20’ (including platform of up to 12.30 metres)||15.00||46.50€ unit|
|Semi-trailer and trailer up to 12.3 metres||15.00||46.50€ unit|
|Articulated vehicle or articulated tipping vehicle up to 12.30 metres||15.00||46.50€ unit|
|Articulated tipping vehicle with multiple trailers or semitrailers (road train)||25.00||77.50€ unit|
|Vehicles carried as cargo:|
|Vehicle weighing up to 1,500 kg||0.50||1.55€ unit|
|Vehicle weighing over 1,500 kg.||2.00||6.20€ unit|
2º) Goods Group Based System: Tonne of goods X basic amount (M) x Coeff.
|Goods group||Coefficient||Total rate due||Units|
|Type of loaded or unloaded transport elements (packaging)||Coefficient||Total rate due||Units|
|Container <=20′ (including a transport platform up to 6.10 metres)||0.90||2.79||€ unit|
|Rigid vehicle with box up to 6.10 metres (per unit)||0.90||2.79||€ unit|
|Platform up to 6.10 m. (per unit)||0.90||2.79||€ unit|
|Container > 20’ (including platform of up to 12.30 metres) (per unit)||1.80||5.58||€ unit|
|Semi-trailer and trailer up to 12.3 metres (per unit)||1.80||5.58||€ unit|
|Rigid vehicle or articulated tipping vehicle up to 12.30 m (per unit)||1.80||5.58||€ unit|
|Platform up to 12.30 m. (per unit)||1.80||5.58||€ unit|
|Tractor units (per unit)||0.60||1.86||€ unit|
|Articulated tipping vehicle with multiple trailers or semi-trailers (road train)||2.90||8.99||€ unit|
|Others not included in the foregoing items (per tonne)||0.50||1.55||€ tonne|
b) In the case of goods and transport items transported by sea, provided always that the goods and their transport items have been registered under that system, the total rate due of the goods in transit tariff shall be calculated pursuant to the provisions set out in paragraph a)considering that the transit operations are equivalent for these purposes to a disembarking operation
c) In the case of goods in transhipmen:operations:
1º) Between berthed ships 50 % of a)
2º) Between ships berthed abreast of one another 30 % of a)
Art. 215. Total rate due at terminals and other goods handling facilities that are granted a concession or authorisation:
|Berthing granted a concession or authorisation|
|1º In loading and unloading operations||50% of a)|
|2º In sea transit operations||25% of b)|
|3º In transhipment operations||20% of c)|
|Berthing not granted a concession or authorisation||80%|
Art. 216. Cuota íntegra en otros supuestos: coeficientes a aplicar a la cantidad obtenida con arreglo a lo dispuesto en los artículos anteriores
|a) The goods and their transport elements under sea transit||0.25|
|b) For goods in or out at sea, their transport elements or cargo units belonging to a regular short sea service||0.80|
Loading or unloading by rolling methods
Estos coeficientes no serán aplicables si han estado de régimen de transito marítimo en el último puerto en que fueron embarcadas o vayan a estar en régimen de transito marítimo en el primer puerto en el que vayan a ser desembarcadas.
|d) For goods in or out at sea, which enter and exit the port’s service area by rail||0.75|
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).