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Rates for General Services
Rates for General Services
The taxable base of this rate consists of the provision or performance of general port services by the port titleholder of the Port Authority defined in Article 58 of this law.
The rate for general services shall be applied regardless of the consideration required as a result of the civil defence, fire prevention, rescue, fight against pollution and environment protection services provided.
Individuals and legal entities using the port who are affected or benefit, either personally or through their assets, from the general services, and particularly holders of private occupation concessions and authorizations in public port control, users of fixed port facilities and individuals or legal entities that provide services or carry out economic activities in the service area of the port are liable for payment of the rate.
In the case of users of fixed port facilities, the shipping agent of the vessel will be liable for payment, instead of the taxpayer.
When the fixed port facilities are granted in concession, the concession holder shall be liable for payment, instead of the taxpayers.
Both substitutes will acquire this condition provided that it is included in the rates whose payment fee is used in the calculation of this rate. In the event that the substitutes fail to comply with their obligations, particularly in the case of non payment of the rate, the Port Authority may require fulfilment from the taxpayers. All of this does not affect the responsibilities incurred by the substitutes.
When the person liable for this rate is also liable for the fresh fishing rate, the value of the both rates will be passed on to the purchase of fish. This must be carried out by means of an invoice or similar document in which the individual liable includes the expression “Rate for general services included in the price at the rate of …..”.
For sports or pleasure crafts with a length of less than seven metres, which must hold a navigation licence, muster clearance: 10.404 euros per square metre as a result of the multiplication of its maximum length by its maximum width.
This rate will be due when the provision of general services is commenced and shall be demanded at the same time as the rates related to public port domain.
For each Port Authority, the quantitative elements of the rate shall be the direct and indirect real costs, including the structure costs incurred from the general services, which shall be distributed among the users of the port, in accordance with the utility or benefit calculated depending on the occupation intensity use or exploitation of the port facilities, valued in accordance with the fees to be paid for the private use or special use of public domain rates.
The fee rate shall be determined by applying a percentage to the liquid fee to be paid for the rates for private use or special use of public port domain.
At each Port Authority, this percentage shall be the average value of the two previous years in the calculation of the following equation: A 100 x ----, where B+C
A represents the direct and indirect costs, including those incurred for structure, of the general services, B is the net value of the turnover, excluding income from service rates, and C represents the contributions received from the Inter-Port Compensation Fund which aims to collaborate in the funding of the expenses associated to the implementation of cleaning up plans.
The percentage shall be defined each year in the corresponding company plan and shall be approved by order of the Ministry of Public Works, and shall be applicable as of the following 1st January.
Until the Ministry of Public Works approves the percentages referred to in section 5 of Article 29, the rate for general services is fixed at 20 percent for all Port Authorities and shall be applied in the same year that this law comes into force and for the following year. The value applicable in the third year shall be obtained as an average of the real value of the corresponding coefficient for the first year and the 20 percent.
As of 1st January 2006, the general services rate, regulated in Article 29 of Law 48/2003, of 26th November, on the economic regime and services offered by ports of general interest, is fixed at 20 percent for all Port Authorities (Article 74 of the Law 30/2005, of 29th December, on General State Budgets for 2006)
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:
© Port of Santander 2007 •