Country : SpainBilbao

 

 

water supply 1st sentence of each paragraph

A: Tax rates are as follows:

 Merchant vessels, freezer trawlers and in general, all those vessels with taxable characteristics: 0.8323 euros per

100 GT of net tonnage for the first three calls in each calendar year.

B: Vessel tax

I. Access to and stay in the port of berthing or anchorage inside Zone 1 or inside port waters for vessels or floating

craft per gross registered 100 GT, with a 100 GT minimum and minimum stay time:

 Berthed alongside docks or jetties: 1.2901 euros.

 Bow-berthed to docks or jetties, berthed abreast other vessels or to vessels moored to buoys or other fixed points

not considered berths, and to anchored vessels: 1.1757 euros.

II. Access to and, if the situation arises, the stay of vessels and floating craft in berths that have been granted

in concession or authorized inside Zone 1 or inside port waters per registered 100 GT with a 100 GT minimum, and

per minimum stay time in the berthing or anchoring place:

 Berthed or anchored in water space granted in concession or authorized: 0.8115 euros.

 Berthed or anchored in water space not granted in concession or not authorized: 0.8947 euros.

The length of stay in the berthing and anchorage place as set out in I and II will be calculated in periods of one hour,

or fractions thereof at a minimum of three hours per call and a maximum of 15 per call each 24 hours.

If several berths are used during the same call, it will be considered as just one single stay throughout the whole call.

III. The stay and extended use of berthing facilities or of port waters by vessels and floating craft without water

space that has been granted in concession or authorized, for each registered 100 GT of the vessel, with a minimum of

100 GT and day of stay or fraction thereof.

 Coastal passenger and goods vessel ...........................................................................................6.2424 euros

 Dredging and port supplies vessels ............................................................................................6.2424 euros

 Vessels being built, transformed, broken up or undergoing major repairs .......................................2.0808 euros

 Fishing vessels whose last unloading operation was at the port, or that are laid up due

to conservation moratorium and, thus, not in possession of licences,

and vessels deposited in court ..................................................................................................1.0404 euros

 Laid-up vessels including fishing boats and floating craft ............................................................6.2424 euros

 Vessels used for towage, pilotage, mooring and other port services...............................................3.1212 euros

 Other vessels with stays in excess of one month .........................................................................6.2424 euros

When the stay or extended use is at docks or berthing facilities that have been granted in concession or authorized,

the amount of tax to be paid will be 75% of what is set out in the table above, if the water space being occupied has

not been granted in concession or authorized, and 40% when the water space being occupied has been granted in

concession.

IV. For vessels or floating craft to access and remain in a berthing place only in Zone II or outside port waters, or

in ports granted in concession, the tax will be 30% of what has been established above, except in III (a) and III (b)

where there will be no change.

Anchorage in Zone II, or outside port waters, will be at the rate of 1.0404 euros for each gross registered 100 GT of

the vessel per day’s stay or fraction thereof, and will be due as from the fourth day’s stay, except when commercial

operations including port supplies, have been carried out, when it will be due from the first day the operations begin.

Length of anchorage time in Zone II will be calculated separately from time corresponding to other uses that may have

been made of the vessel within the port’s service zone and of other port works and facilities.

According to the number of calls made to the same port within one calendar year by the same vessel offering services

to a specific type of traffic, and operated by the same shipowner, or group of shipowners with agreements for the joint

exploitation of their vessels, the taxable rate will be multiplied by the following coefficients, upon previous request

from the person liable:

 From call 1 to call 12 ...............................................................................................................1.00

 From call 13 to call 26 .............................................................................................................0.95

 From call 27 to call 52 .............................................................................................................0.85

 From call 53 to call 104............................................................................................................0.75

 From call 105 to call 156..........................................................................................................0.65

 From call 157 to call 312..........................................................................................................0.55

 Call 313 onwards .....................................................................................................................0.45

Vessels entering port for their supplies only will be charged at 70% the rate set out in Clause 5.

The same vessel calling at the same port more than seven times in the same calendar year will be charged at 60% of

the rate established in that section.

Vessels entering directly into dry docks or slipways within Zone I of port waters will be charged at the rate of 4.08

euros for each registered 100GT, with a minimum of 100GT and for once only. When located in Zone II, the rate will be

30% the previous one.

If there should be no registered deadweight according to the International Convention on Tonnage Measurement of

Ships (1.969), the following tonnage estimation will be applied:

Estimated tonnage value = 0.4 x E x M x P, where:

E = overall length in metres

M= overall breadth in metres

P = depth in metres

C: Goods Tax

GOODS TAX

I. At terminals and other cargo-handling facilities not granted in concession or authorised:

 Cargo and its transport elements, according to the type of operation being carried out:

a) When goods are loaded or unloaded, the rate will be applied according to one of the following:

a.1) By goods groups: the rate will be the result of adding the amounts derived from the following

concepts:

The amount to be applied to the goods will correspond to those set out in the table below, according to the

group they belong to, as established in Annex I of this Law:

GOODS GROUP EUROS/TONNE

First       0.4058

Second      0.7075

Third       1.1132

Fourth      1.8727

Fifth       2.6218

The following rates will be applied to packing, packaging, containers, tanks or other receptacles or elements, whether

they be disposable or ephemeral and which are used to hold the goods while in transport; and to such land transport

elements as trucks, trailers or semi-trailers that embark or disembark loaded or empty:

TRANSPORT TYPE     EUROS/UNIT

Container 20' (with or without transport platform), truck with body up to

6 metres or platform up to 6 metres     2.6010

Container >20'(with or without transport platform), semi-trailer, truck

or articulated vehicle with body up to 12 metres or platform up to 12 metre     5.2020

Tractor heads   1.5606

Truck and trailer (road train)    7.8030

Other elements not related to those in the table will be charged at 1.3005 euros/tonne.

When an empty transport element is another item of cargo, the rate of the corresponding group will be applied and not

the simplified method.

a.2) Simplified estimate method: for goods transported inside the following elements, the taxable rate will

be the sum of applying the amounts below to each cargo unit:

CARGO UNIT TYPE EUROS/UNIT

Container 20' (with or without transport platform), truck with body

up to 6 metres

28.8191

Container >20' (with or without transport platform), semi-trailer, truck or

articulated vehicle with body up to 12 metres

47.1301

Truck and trailer (road train) 75.9492

Empty transport elements will be charged at the rate set out in (a1).

This method will be applied to the whole cargo unit being transported in the same vessel upon the request of the

person liable.

b) For maritime stopovers, provided that the goods and their transport elements have been declared to this effect,

the rate will be calculated according to what is stipulated in (a). This tax, including occupation, where

applicable, of the stopover zone referred to in B) will be settled by the person liable who declared the cargo

during unloading.

Goods and their elements of transport during maritime stopover, whose origin and destination is of the general

interest

of the same archipelago, will be exempt from this tax, except when occupation of the stopover zone

has been authorized for a period greater than that set out in Clause I of this article and the amount established

in B) is to be paid.

c) When in transit, the following rate will be applied:

c.1) Berthed vessels: 50% of the rate set out in (a).

c.2) Vessels brought alongside other vessels, or brought alongside: 30% of the rate set out in (a).

D: Discount

Vessels belonging to the same cruise company making at least 12 joint calls to ports considered as

home ports: 30%.

To taxable rate of goods:

1) Goods in international maritime transit: up to 70%.

2) Embarking goods, whose origin is another European Union country, as well as those disembarking,

whose destination is another European Union country, and which are being transported in elements without

wheels: up to 40%.

E: Special services

In the Port of Bilbao. services other than mooring or clearing, making tugs available and being on standby will be

billed at the following standard rates:

 534.70 euros/hour/tug < 2,000 H.P.

 707.59 euros/hour/tug > 2,000 H.P.

Billing will be for 1/2 hour periods for a minimum 1 hour period.