Posted in Port Management - Tarifes i taxes
On December 28th, 2012 was published in the Boletín Oficial del Estado, number 312, the Ley 17/2012, and came into effect on January 1st, 2013. It establishes in the article 79 that the basic amounts of the port taxes are kept without any update, except the basics amount of the Tax for navigational aid service (A) that is established in 0,29 by the Final regulation 26, and in the article 77 establishes the correction coefficients for the Port of Tarragona:
- for tax for vessel: 0,95
- for tax for merchandise: 1,00
- for tax for passage: 0,70
On October 20th of 2011 was published in the Boletín Oficial del Estado the Royal Legislative Decree 2/2011, that approves the Unified Text of the Law of State Ports and the Merchant Navy, as was indicated in the Seventh Final Disposition of the Law 33/2010. This norm abolishes all dispositions of equal or lower rank and, specially, the following ones:
- Law 27/1992.
- Law 62/1997, that modifies the Law 27/1992.
- Law 48/2003 of financial regulation and the lending of services in Ports of general interest.
- Law 33/2010 that modifies the Law 48/2003.
Port taxes (art. 161) are required for private use or special exploitation of the ports public domain and for receiving the navigation aid service, and are the following ones:
- Tax for activity (arts. 183 to 192).
- Taxes for special use of the ports installations (arts. 193 to 245): Tax for navigational aid service.
- Tax for vessel (T-1).
- Tax for passage (T-2).
- Tax for merchandise (T-3).
- Tax for fresh fish (T-4).
- Tax for sports and pleasure boats (T-5).
- Tax for special use of the transit zone (T-6).
- Tax for navigational aid service
- Tariffs for commercial services (arts. 246 to 250)
OTHERS PUBLIC REVENUES
- Tariff for reception of vessel waste service (art. 132).