Port accessChapter II. Section 5
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Art.237. The taxable event of this rate applies to the use of the maritime signalling services.
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Art.238.
- 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.
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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.
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Art.239. The accrual of the rate shall be paid when the ship or vessel begins to receive the services in Spanish territorial waters.
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Art.240. BASIC AMOUNT (A) = 0.25
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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:
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| 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.
