Posted in Port Management - Calendari tributari
In this section, the Port Authority of Tarragona provides an informational calendar showing the provisional deadlines for payment of Port Taxes during the voluntary period, as well as related information such as the applicable legislation, relevant articles of the Tax Code, etc.
The following is the applicable legislation until April 2007:
- Law 27/1992, on the Spanish Ports, amended by Law 62/1997, of 26 December.
- Law 48/2003, on the Economic Status and Services of Ports of General.
- General Tax Code 58/2003.
- Royal Decree 939/2005, on the General Tax Collection Regulations.
- Law 8/1989, on Public Fees and Prices.
Article 62.2 of General Tax Code 58/2003 (hereinafter referred to as the ‘Tax Code’) establishes the deadlines for outstanding sums owed to the tax authority as a result of payments made by the Administration. The following are the deadlines within the voluntary payment period:
a) If notification is received during the first 15 days of the month, payment is due on the 20th of the following month or, if the 20th falls on a weekend or holiday, on the next working day.
b) If notification is received between the 16th and the last day of the month, payment is due on the 5th of the month after the following month or, if the 5th falls on a weekend or holiday, on the next working day.
The following articles define the moment in which an outstanding sum is considered paid within the voluntary payment period:
a) According to Article 61.1 of the Tax Code, the moment of payment is generally defined as follows: ‘An outstanding sum is considered paid when it has been received by the appropriate authority, by a collections office, or by another entity authorised to accept such payments".
b) According to Article 37 of Royal Decree 939/2005, of 29 July, on the General Tax Collection Regulations (hereinafter referred to as the ‘GTCR’), which came into force on 1 January 2006, the moment in which an outstanding sum is considered paid, in the event that payment is made by bank transfer, is expressly defined as follows: ‘An outstanding sum is considered paid on the date that it is received by the appropriate authority. At that time, the liable party is freed of its obligation to pay the aforementioned amount to the Public Treasury".
c) Article 34.3 of Royal Decree 939/2005 establishes that mere payment orders on the part of the liable party lack effect: ‘A payment order given to a credit institution or other entity authorised to receive payment does not in and of itself free the liable party of its obligation to the Public Treasury, notwithstanding any responsibility on the part of the liable party to the institution or the person responsible for the failure to pay".
If the liable party disagrees with any provisional payment made by the Port Authority of Tarragona, it may, within the specified period and in accordance with that set out in Articles 222 ff. and 235 ff. of the Tax Code, file a demand for reconsideration with the Port Authority of Tarragona and/or file an economic-administrative claim with the Regional Court for Economic Administrative Affairs of Catalonia or with the Central Court for Economic Administrative Affairs.
On the cancellation of the execution of an action challenged through the economic-administrative courts, Articles 224.1 and 233.1 of the Tax Code establish the following: ‘The execution of a challenged action shall automatically be cancelled at the request of the interested party if the amount of the action, plus any interest for late payment owed as a result of the cancellation and any surcharges applicable at the time of the request for cancellation, is guaranteed in accordance with the terms established by law".
If the liable party fails to appeal or guarantee, in accordance with the Tax Code as described above, any provisional payment made by the Port Authority of Tarragona, it will have to pay the full amount owed to an entity authorised to accept such payments within the voluntary payment period. This is the only means by which a liable party may avoid being obliged to pay through the initiation of an enforcement procedure.
Article 160.2 of the Tax Code establishes that taxes may be collected:
a) During the voluntary period, by means of payment or compliance on the part of the liable party within the period established in Article 62 of the Tax Code.
b) During the levy and distraint period, by means of spontaneous payment or compliance or, failing that, by means of the administrative enforcement procedure.
The levy and distraint period begins the day after the end of the voluntary payment period established in Article 62 of the Tax Code. Once the levy and distraint period begins, the liable party becomes liable for interest for late payment and surcharges, as set out in Articles 26 and 28 of the Tax Code.
Three kinds of surcharges are applied during the levy and distraint period: the levy and distraint surcharge (5%), the reduced enforcement surcharge (10%) and the ordinary enforcement surcharge (20%). Only one of these surcharges may be applied. The surcharge is calculated based on the total amount not paid during the voluntary period.
The above text is merely informational and lacks legal validity. It was written in April 2007. Any subsequent changes to the applicable legislation must be taken into account
You may set up a standing order for all payments with the Port Authority of Tarragona by filling out the form available at the link below, by virtue of which the Port Authority of Tarragona assumes responsibility for managing the payment of your invoices and taxes by sending a file (AEB logbook 19) to our bank. On the payment deadlines, our bank will deduct the payment from the bank account you indicate.