Chapter II. Section 5
Art.237. The taxable event of this rate applies to the use of the maritime signalling services.
- The substitute taxpayer is the shipping agent and license holder or authorised person in ports, docks, wharves, jetties and other nautical sports facilities granted under the concession or authorisation.
The taxpayer is the ship or boat owner, shipping agent and the captain or master of the ship are jointly and severally liable for the payment of this rate.
Art.239. The accrual of the rate shall be paid when the ship or vessel begins to receive the services in Spanish territorial waters.
Art.240. BASIC AMOUNT (A) = 0.25
The total rate due is the result of the basic amount (A) by one of the following coefficients by the gross tonnage of the ship or boat:
|MARITIME SIGNALLING RATES||UNITS||COEFF.||TOTAL RATE DUE|
|a) Merchant ships (minimum 100 GT, first 3 stopovers)||GT||0.035||0.00875€ unit|
|b) Ships and vessels used for sea fishing or deep sea fishing (once a year)||GT||1||0.25€ unit|
|c) Ships and vessels used for inshore fishing or coastal fishing (once a year)||—||50||12.50€ unit|
|d) Recreational or sports vessels whose length is >= 12 m (sail) or >= 9 m (motor) (once a year)||m2 – length * breadth||16||4.00€ unit|
|e) Recreational vessels or sports craft whose length is < 9 m (motor). Once only.||m2 – length * breadth||40||10.00€ unit|
COMMENTS: Recreational vessels or sail sports crafts whose length is < 12 m are exempt from the payment of the rate.