Occupation of public domain
Fee for the occupation of public domain (TOP) (ART. 173-182)
- Applicable to:The occupation of public domain (including overhead and underground elements) by virtue of a concession or authorisation.
- Payable by: the concessionaire or the holder of the concession or authorisation.
- Payment due:From the moment of notification of the decision to grant the concession or authorisation.
- Amount: he value of the property in the public domain occupied multiplied by the applicable percentage.
- Value of the property:
- Occupation of land: value of the occupied land.
- Port waters: the approved value of the water
- Structures and facilities: value of the land, water, infrastructures, superstructures and installations occupied.
Applicable fees
Without occupation of property:
| ITEM | FEE |
|---|---|
| Port activity | 5.50% of the land value |
| Auxiliary activity | 6.50% of the land value |
| Port-City activity | 7.50% of the land value |
| Occupation of land or subsoil | 2.75% of the land value |
Con ocupación de bienes
| ITEM | FEE |
|---|---|
| Port activity with the occupation of property connected with interchange between different types of transport | 5.5% of the land value + 3.5% of the value of buildings & facilities + 100% depreciation (for fish markets, 0.5% of the value of buildings) |
| Auxiliary activities with occupation of property | 6.5% of the land value + the value of the buildings + 100% of the depreciation |
| Port-City activities with occupation of property | 7.5% of the land value + the value of the buildings + 100% of the depreciation |