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Fresh Fishing Rates
Fresh Fishing Rates
The taxable act of this rate consists of the use of the maritime signalling service defined in Article 91 of this law.
The owner of the boat or vessel, the shipping company, the shipping agent and the captain or skipper of the boat or vessel is jointly and severally liable for payment of these rates.
At ports, docks and sports facilities granted a concession or permit, 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 rate, the Port Authority may demand its payment from the taxpayers. All of this does not affect the responsibilities incurred by the substitute.
At ports, docks and sports facilities granted a concession or permit, the licensee shall pass on the value of the rate to the owner of the vessel. This must be carried out by means of an invoice or similar document in which the individual liable includes the expression “Rate for maritime signalling included in the price at a rate of...”.
Resulting quotas in the event of payments that are the result of inspections shall not be passed on.
The amount due for the rate is produced when the boat or vessel begins to receive services in Spanish jurisdictional waters beyond the service area of the ports.
The quantitative elements of this rate are: the gross tonnage of the boat, dimension or unit of the vessel and the activity performed.
The rate fee is as follows:
Merchant and freezer fishing vessels and, in general, those boats to which the rate applies due to their characteristics: 0.8323 euros per 100 GT of gross tonnage of the vessel for the first three calls of each calendar year.
Deep-sea fishing vessels: 0.2601 euros for each GT unit per calendar year.
Coastal fishing vessels: 12.7969 euros per vessel per calendar year.
Pleasure crafts with a length of seven metres or more, which must hold a navigation licence or crew list office or crew: 4.1616 euros per square metre as a result of its maximum length by its maximum width per calendar year.
Pleasure crafts with a length of less than seven metres, which must hold a navigation licence or crew list office or crew: 10.404 euros per square metre as a result of its maximum length multiplied by its maximum width.
Payment of this fee shall be required from:
Vessels included in paragraph a) of the previous section: on the first three calls in the calendar year at each port of entry.
Vessels included in paragraphs b), c) and d) of the previous section: once a year, having to pay the amount of the rate for the purposes of maritime signalling to the Port Authority that has assigned the geographical area in which the base port is located.
In the case of vessels without a base port on the Spanish coast, 20 percent of the rate fee shall be paid at the first port of call in the calendar year, valid for 10 days. This quota shall be required for the same periods up to a maximum of 100 percent in the calendar year.
Vessels referred to in paragraph e) of the previous section: a single payment at the time of registration. The amount of the fee for the purposes of maritime signalling shall be paid to the Port Authority that has assigned the geographical area in which the competent registering body is located.
The competent body for craft registering, navigation licence or muster clearance and the issue of their inspection certificates shall require proof of payment of the rate for maritime signalling service.
Port Authorities shall demand the presentation of proof of payment of the rate, otherwise its payment shall be requested.
Autonomous communities, port bodies dependent on these and concessionaires or holders of port authorizations, docks and port facilities must provide the necessary information to the corresponding Port Authority as well as all of the details required for payment of this rate.
Port Authorities and if appropriate, State Owned Ports, may enter into agreements with autonomous communities and port bodies dependent or related to these in order to receive payment of this rate.
The rate may be required by the simplified estimate regime at ports, docks and sports facilities in concession or authorization, unless expressly revoked by the licensee or authorized party. The taxation fee shall be established for each 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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