In accordance with what is stipulated under Title Vll of the First Book in the Spanish State Gazette Nº 253, provision 16467,
Modified with Law 1/2014 of 24/01/2014. Entered into force 26/01/2014.
CHARGES FOR NAVIGATIONAL AIDS (TSM)
Chapter II. Section 5
- Art.237. This charge applies to the use of the maritime signalling service.
- The substitute person liable for this charge is the shipping agent and the licence holder, or the legally authorized person in ports and harbours or at docks, jetties and other recreational berthing facilities that are granted under licence or by concession.
- The person liable is the owner or master of the vessel with joint liability.
- Art.239. The rate shall be charged as from when the vessel begins to receive services in Spanish jurisdictional waters.
- Art.240. BASIC RATE (A) = 0.29
- Basic Rate (C)=0.28 (Rescue and Maritime Safety)
- The total rate of the charge due is the result of basic rate (A + C) multiplied by one of the following coefficients according to vessel GT:
|MARINE NAVIGATIONAL AIDS CHARGES||UNITS||COEF.||BASIC RATE||TOTAL RATE|
|a) Merchant ships (minimum 100 GT, first 3 calls)||GT||0.035||(A)0.01015|
|b) Deep and high deep sea fishing craft and vessels (Once per year)||GT||1||(A)0.29|
|c) Shallow water or coastal fishing craft and vessels (Once per year)||—||50||(A)14.50|
|d) Recreational or sporting craft whose length >= 12 m (sailing) or >= 9 m (motor). (Once per year)||m2 – length x breadth||16||(A)4.64|
|e) Recreational or sporting craft whose length < 9 m (motor). Once only||m2 – length x breadth||40||(A)11.60|
OBSERVATIONS: Recreational or leisure sailing craft < 12 m are exempt from this tax.