Royal Legislative Decree 2/2011, dated September 5th, approving the revised text of the Law governing State and Merchant Navy ports.
Law 58/2003, general taxation.
Royal Decree 939/2005, General regulation for tax collection.
Law 8/1989, concerning public charges and prices.

The invoices issued for the application of port tariffs must be paid within the maximum period of twenty calendar days, counting from the time of the notification, in accordance with the provisions of Article 247.2 of RDL 2/2011.
After the payment period established and indicated in the preceding paragraph has passed without the debt being satisfied, a surcharge for delay has to be imposed consistent with applying the legal interest on the money increased by four points to the amounts due, during the period in which the default has incurred (Art. 247.3 of RDL 2/2011).
Against this payment a claim prior to civil proceedings can be lodged, before the Board of Directors of the Port Authority in accordance with Article 250 of RDL 2/2011.
The filing of a complaint does not suspend the obligation to make the payment of the invoice within the envisaged period.

The voluntary payment period for paying debts caused by the settlement of charges is:

If the notification of the settlement is made between the 1st and 15th of each month, from the date of receipt of the notification until the 20th of the following month, or, if this is not a working day, until the immediately following working day.
If the notification of the settlement is made between the 16th and the last day of each month, from the date of receipt of the notification until the 5th of the second following month, or, if this is not a working day, until the immediately following working day.
If the payment is not made within the voluntary period, payment of the debt will be demanded by enforcement.

In accordance with Articles 222 onwards, and 235 onwards of Law 58/2003, of December 17th concerning general taxation, the following appeals can be brought against the payment of charges:

Discretionary appeal before the Tarragona Port Authority within the period of one month after the day following the notification of the act that is the subject of the appeal.
After the period of one month following its lodging, the interested party may consider the appeal to have been rejected, with the aim of making the legitimate financial claim.
Administrative financial claim lodged before the Regional Financial and Administrative Court of Catalonia, or before Central Financial and Administrative Court, in accordance with the criteria of competence of the courts established in Article 229 of the General Law on Taxation, within a period of one month from the day following the notification of the contested act or from the day following the day on which the effects of administrative silence are produced.

CONSIDERATIONS

The lodging of the appeal for a rehearing and the financial and administrative claim cannot be alternated.
The lodging of the appeal for a rehearing or the financial and administrative claim do not suspend the execution of the settlement or settlements appealed against.
The execution of the contested act is suspended automatically at the request of the interested party if the amount of the aforementioned act mentioned, the late payment interest that the suspension generates and any surcharges that may pertain at the time of applying for suspension are guaranteed. The guarantees required in order to obtain the automatic suspension referred to are those determined by Articles 224.2 and 233.2 of the general Law on taxation, for the appeal for a rehearing and the financial and administrative claim respectively.

For charges, those envisaged in Article 172 of RLD 2/2011.
For private prices, those envisaged in Article 249 of RLD 2/2011.

By direct deposit in favour of the Tarragona Port Authority in the current accounts listed below, indicating payment, invoice or remittance number:

BBVA: ES32 0182 5634 1800 1037 9556
LA CAIXA: ES87 2100 1385 1702 0001 9267
SANTANDER: ES78 0049 1877 4522 1073 4582
BANCO SABADELL: ES59 0081 0088 1500 0222 5234

By direct debit, formalizing the direct debit order provided by the Administration and Finance Directorate of the Tarragona Port Authority attached to the following link: