The Port and marine legislation establishes in article 183 of the Real Decreto Legislativo 2/2011 the obligation for business and entrepreneurials to pay the so called activity tax, “tasa de actividad or TA” for the occupation and use of public Port Authority installations and shipyards for the development of economical activity such as repair and maintenance of vessels. This tax has as taxable fact for the exercise of commercial, industrial and service activities in the public port domain, the taxable persons being the holder of the activity or concession.
On June 28th of 2019 the Board of Directors of the Port Authority of the Balearic Islands (“Autoridad Portuaria de Balears”) approved the specifications of the activity tax for repair and maintenance of vessels in the marinas and ports belonging to the Balearic Port Authority, that is the marinas of Palma, Alcudia, Mahón, Ibiza and La Savina . This resolution was published in ten Spanish national gazette or BOE on the 18th November and included the Special Conditions of the Commercial Service established the taxes ranges between 1.50% – in shipyards – and 2,50% – in marinas with principal activity mooring and berth rentals – calculated on different aspects and factors like area of occupation of the marina, tonnage moved , vehicles and mostly on the turnover.
Theoretically this new taxation should have been entered in force on the 1st of January 2020; however, since companies and affected entrepreneurial published complaints and even launched claims against this tax due to the lack of transparency, the Board of Directors of the Port Authority of the Balearic Islands decided on the 18th of December 2019 to postponed the entering in force of the Activity Tax till the 1st of July 2020.
The main argument of the detractors of this Activity Tax is that there is no provision of a service by the administration, in strict terms, beyond the fact that the work is carried out in a port or shipyard of public Port authority. And this together with the fact that the concessionaires already pay the annual “canon” or fee to the Administration for the use of public domain.
This deferral is just a way to delay and defer in the future this problem as there are hundreds of small companies and self-employed entrepreneurial that will be seriously affected by this taxation that even includes the possibility of being requested to pay and advance on deposit
( 10.000€ on yearly basis or 1.000€ monthly) .
Our politicians and beaurocrats should realize that even if this activity tax is foreseen in the Law this extremely severe application will damage even more the sector. So let us hope that the pressure made by companies, associations, lobbies and eventually the claims might stop this disastrous measure or at last template and modify to hurt the industry as minimum as possible.
Carlos Espinosa
Solicitor & Tax Adviser
+34 627 41 32 01
carlos.espinosa@iurisnautic.com
