State Ports Measures: Reduction of concessional quotas and postponements
State Ports Measures: Reduction of concessional quotas and postponements
The Government takes exceptional and transitional economic measures to support companies operating in the port area
The Royal Decree-Law 15 / 2020 of 21 April has been published in the BOE of urgent and complementary measures to support the economy and employment, which incorporates exceptional and transitional measures to support the various companies operating in the state port area, thus giving a specific response to this sector.
On the basis of this new RDL, the holders of national sports facilities attached to State Ports can benefit from a number of financial aid, mostly linked to port charges, which we summarize below:
In the case of settlement of the occupation rate notified after the entry into force of the Royal Decree-Law (from 23 April and only for the financial year 2020), the occupation rate of the concessions or authorisations may be reduced provided that each and every of the following requirements are met:
♪ The holder must demonstrate that he has had a significantly negative impact on his activity as a result of the health crisis of COVID-19. "The assessment of that impact shall be carried out on a case-by-case basis, on the basis of the activity of the last four years, in accordance with objective criteria on a traffic indicator or, if not, of revenue attributable to that activity."
♪ The reduction shall be granted only at the request of a party. In order to benefit from the reduction it is the holder of the authorization or concession who must make a request to the Harbour Authority justifying, in the manner indicated, the negative impact that the activity has suffered.
♪ The reduction shall be up to a maximum of 20% of the full quota. In accordance with Article 17.2 of the Royal Decreto- law, the reduction may not exceed 20% of the full quota of the fee being the Board of Administration of each Harbour Authority which must set its specific magnitude "always taking into account the economic and financial situation of it."
♪ The reduction must be incorporated into the General State Budget Act or other rule with formal rank of the Act.
Action on the activity rate
(1) Reduction of the full quota. For the year 2020, the lower limit of the full annual share of the activity rate set out in Article 188.b) .2º.1 of the Consolidated Text of the State Ports and Merchant Navy Act may be terminated. Depending on the economic impact, the activity rate may be below 20% of the annual liquid share of the corresponding occupation rate.
2) Differentiation of the settlement at the end of the financial year. The liquidation of the activity rate may also be postponed until the end of 2020 (for this financial year only), depending on the activity actually developed (by removing, where appropriate, the advance payment). For this measure no guarantee other than that of the concession or authorisation granted.
In addition, the RDL provides for the deferral of the tax debt for the settlement of port charges from 13 March to 30 June 2020, at the request of those required, with the maximum period of deferral of six months, no interest on delay and no security for deferral will be required.
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