Services

Permit holders / Concessions

OCCUPANCY RATE

FEE: Tax Base x Tax Rate + Depreciation of installations

TAXABLE BASE

LANDS: MINISTERIAL ORDER FOM/3226/2005, of 7 October, which approves the valuation of the land and waters in the port service area under the APMYRP (Port of Marin & Ria de Pontevedra Authority).

Area Code Description Area Price €/m2
Z-01 Area I-1 115,6
Z-02 Area I-2 111,38
Z-03 Area I-3 102,92
Z-04 Area I-4 109,96
Z-05 Area II-5 102,92
Z-06 Area II-6 69,08
Z-07 Area III-7 63,44
Z-08 Area IV-8 63,44
Z-09 Area V-9 59,21
Z-10 Area VI-10 112,07
Z-11 Area VI-11 115,6
Z-12 Area VI-12 124,06
Z-13 Area VI-13 115,6
Z-14 Area VI-14 69,09
Z-15 Area VII-15 73,31
Z-16 Area VIII-16 73,31
Z-17 Area IX-17 28,2
Z-18 Area X-18 112,78
Z-19 Area X-19 124,06
Z-AA Water Area A 27,73
Z-AB Water Area B 31,51
Z-AC Water Area C 11,84

 

TAX RATE

The tax rate is set according to Article 176 of the Consolidated Law on State Ports and the Merchant Navy approved by Legislative Royal Decree 2/2011 as follows:

  • a) In accordance with the contents of the deed granting concession, in the case of port land and waters occupied for:
    1. Port activities related to changing means of transport, those related with the operation of port services, as well as other commercial, fishing and nautical-sports port activities: 5.5 percent.
    2. Activities that are auxiliary or complementary to main port business, including logistics, storage and warehousing, and those corresponding to industrial or commercial companies: 6.5 percent.
    3. Activities relating to use for purposes linked to port-city interaction: 7.5 percent.
  • b) In the case of occupation of overhangs or subsoil of land or underwater areas: 2.75 percent of the value of the tax base corresponding to the respective piece of land or water, unless such occupation prevents usage of the land surface, in in which case the tax rate shall be as is relevant in accordance with the provisions of section a) above.
  • c) In accordance with the contents of the deed granting concession, in the case of infrastructure and facilities occupied for:
    1.º Port activities related to changing means of transport, those related with the operation of port services, as well as other commercial, fishing and nautical-sports port activities: 5.5 percent of the value of the land and area of water, 3.5 percent of the value of the infrastructure and facilities, and 100 percent of the value of the designated annual depreciation. In the case of fishing markets and other infrastructures or facilities associated with fishing, the tax rate applicable to the value of the infrastructure or facility shall be 0.5 percent.
    2.º Activities that are auxiliary or complementary to main port business, including logistics, storage and warehousing, and those corresponding to industrial or commercial companies: 6.5 percent of the value of the land, area of water and infrastructure and facilities, and 100 percent of the designated annual depreciation.
    3.º Activities relating to use for purposes linked to port-city interaction: 7.5 percent of the value of the land, area of water and infrastructure and facilities and 100 percent of the designated annual depreciation.
  • d) In the case of consumptive use: 100 percent of the value of the materials consumed.

The levies to be applied to land and facilities for which the purpose of their concession is the building, repair or scrapping of ships or vessels shall be 1.5 percent lower than the fees for port activities.