The 'revolutionary tax' with which the APB plans to raise millions of euros

In addition to the income generated by the concessionaire, it charges 2% of the turnover of each premises it occupies in port facilities.

The Balearic Islands Port Authority has begun sending notices to the tenants of premises located in the marina Nueva Botafoc demanding payment of the activity tax, which has caused some astonishment among the tenants at the latest blow: 2% of turnover.

• The jewel in the crown of the APB: Bustos files an appeal against the concession conditions of Marina Botafoc

The document sent by the APB details that the charge is established in Rule 18 of the  conditions of the concession title for the “provision of commercial premises and covered terraces to third parties.”

This revolutionary tax is aimed at “companies that carry out their activity in these premises, having formalized a contract for their occupation with the concessionaire and having been previously authorized by the Port Authority to carry out their activity, registering in the corresponding census of activities."

Therefore, they are subject to paying a fee for their activity, "with the taxable base being their turnover and the applicable tax rate being 2%. This activity fee will be paid directly by the user of the premises to the Port Authority, for the exercise of commercial activities and will be reflected in the conditions of their registration in the census of commercial activities," is stated in the concession title.

The Marina Botafoc concession has been managed by Ocibar since July 31, 2019 - displacing Puerto Deportivo Botafoch S.L. - and expires in April. The company pays 9.6 million euros per year to the Port Authority for the exploitation of the area, in addition to 4% of all income.

By that date, the APB is preparing a "bridge competition" through a two-year Temporary Occupation Authorization, extendable to a third year, pending approval of the Special Plan for the Port of Ibiza.

What is the "bridge competition"? "activity"

The activity tax is aimed at the exercise of commercial, industrial and service activities, established in article 183 and following of the Revised Text of the Law on State Ports and the Merchant Navy, approved by Royal Legislative Decree 2/2011, of September 5.

"The taxable event for this fee consists of the exercise of commercial, industrial and service activities in the public port domain, subject to authorization by the Port Authority," the regulations state.

In the case of commercial premises, considered "activities related to uses linked to port-city interaction," the full annual fee "as a result of the revisions that occur during the period of validity of the concession will not be less than 2 percent of the annual net amount of the turnover or, failing that, of the volume of business developed in the port under the authorization," states Article 188 of the "criteria and limits for setting the tax rate."

SOURCE:  https://lavozdeibiza.com/actualidad/2025/02/23/el-impuesto-revolucionario-con-el-que-la-apb-proyecta-recaudar-millones-de-euros/