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Rates for Sport and Pleasure Crafts
Rates for Sport and Pleasure Crafts
The taxable base of this rate consists of the use by sport and pleasure craft of the waters of the port service area and the permanent works and port facilities which allow maritime access to the assigned mooring or anchoring point, as well as the period of stay in them and the use of the quays and piers, land accesses, roads and other permanent port facilities by their crew and passengers. The application of this rate requires that the vessel does not transport goods and passengers do not travel on a cruise or tourist excursions, in which case the vessel rate, passenger rate and goods rate would apply.
The owner of the vessel, the shipping company, the shipping agent and the captain or skipper of the vessel shall be jointly and severally liable for payment of these rates. At ports, docks and sports facilities granted in concession or authorization, the licensee shall substitute the taxpayer, and shall be liable for fulfilling the material and formal rate obligations. In the event of failure to fulfil these obligations by the substitute, particularly in the case of non-payment of the tax, the Port Authority may demand its payment from the taxpayers. All of this does not affect the responsibilities incurred by the substitute
This rate is due when the sports or pleasure craft enters into the water of the port services area, or when the mooring point becomes available.
The quantitative elements of this rate are: the method and intensity of the use of the port facilities and the period of stay.
The rate fee is as follows:
At docks or sports facilities without a concession or authorization:
For entry and stay of vessels in the mooring or anchoring of area I or interior of port waters, per unit of occupied surface area and per calendar day or fraction:
Moored sideways: 0.3745 E.
Moored lengthways and side by side: 0.1248 E.
In anchoring with port mooring: 0.0728 E.
In anchoring with own means: 0.00520 E.
In areas with drags of less than two metres at maximum low tide, the rate fee shall be 65 percent of those indicated in the table above.
For availability of services, per unit of occupied surface area and per calendar day or fraction:
Water Intake: 0.0250 E.
Electricity Intake: 0.03675 E. Water and electricity consumption shall be invoiced separately from the payment of this tax.
By transitory stay in dry dock in areas that are not destined to winter period, repair, maintenance or prolonged stays in the port per unit of occupied surface area and per calendar day or fraction:
Until the 7th day: 0.1248 E.
From the 8th to 14th day: 0.2497 E.
From the 15th day: 0.7491 E. For vessels based in the port, the rate fee shall be 80 percent of that indicated in paragraphs a) and b).
At docks or sports facilities granted in concession or authorization: For entry and stay of vessels in the mooring or anchoring in area I or interior of port waters, per unit of occupied surface area and per calendar day or fraction:
For vessels passing-by: 0.0624 E.
For vessels based in the port: 0.0520 E. If, in the exceptional case, that the water area were not granted in concession or authorization, the rate fee shall be double that indicated in this section.
The occupied surface area shall be determined in square metres and shall be the result of the maximum length of the vessel multiplied by the maximum width. When the vessel only occupies or uses area II or the exterior of port waters, the rate fee shall be 30 percent of that indicated in sections I a) and II above for Area I, as appropriate.
Payment of the rate shall be in advance, in accordance with the following criteria:
For vessels passing by, the amount corresponding to the authorized period of stay. If this period needed to be extended, the individual must make a new request and pay the corresponding amount for the extended period in advance.
For vessels based in the port, the amount corresponding for periods of no less than six months and no more than one year. In the event that the person liable sets up a direct debit in a financial entity, a discount of 10 percent shall be applied to the rate fee in the following payments.
For the purposes of the provisions in the previous section, it is understood that: Based vessels are those that are authorized to stay in the port for a period equal to or in excess of six months. Passing-by vessels are those that are not based in the port but are authorized to stay for a limited period of less than six months. The amount of the applicable rate shall be independent of the entries, departures or days of absence of the vessel whilst it is assigned a mooring point.
Holders of concessions or authorizations for the management of docks and sports facilities must provide the Port Authority with the information and data required for the payment of this rate.
The rate may be required by the simplified estimate regime in the event that there is a concession or authorization, unless expressly revoked by the licensee or authorized party. The taxation fee shall be established for each 42144 Thursday 27th November 2003 BOE (Official State Gazette) number 284 concession or authorization taking into account traffic statistical data for the past two years, making regular global payments for the sum corresponding to the estimated occupation. Those registering for this system shall enjoy a discount of 20 percent in the rate fee.
Santander Port Authority. c/ Muelles de Maliaño s/n • 39.009 Santander (Cantabria - Spain)
Tel: (34) 942 20 36 00 • Fax: (34) 942 20 36 33 • e-mail:
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