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Port Fees

TAX FOR PRIVATE USE OF THE PUBLIC DOMAIN PORT:


It is the accrual rate according to the use of the public domain port by a concession or authorization, whose taxpayer will be the owner of the use and whose tax base will be the value of the property that will be determined through the following way:
- Land occupation: The value of the lands according to the floor assessment and water depth in effect.
- Water occupation: The value of the water spaces according to the floor assessment and water depth in effect.
- Construction and facilities occupation: Value of infrastructures, superstructure and facilities in the grant moment and for the value of the annual depreciation. 

 

TAX FOR SPECIAL USE OF THE PUBLIC DOMAIN PORT IN THE EXERCISE OF COMMERCIAL ACTIVITIES AND, INDUSTRIAL AND SERVICES ACTIVITIES:


It is the accrual rate by the provision of a service by a third party and by the exercise of commercial, industrial or other nature activities in the port environment, whose taxpayer will be the owner of the authorization of the activity, license or occupation title of the public domain.
The quantitative elements for its accrual basis will be the type, volume of activity and obtained utility, and it will be calculated by the Port Authority regarding the established criterias and limits in the Law 48/2003, the 26th of November, for the Economic Regulation and the Provision of Services by the Ports of General Interest.

 More Information: dominio.publico@puertocadiz.com

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