Today the Royal Decree-Law 15/2020 of April 21, on urgent and complementary measures to support the economy and employment, which incorporates exceptional measures, has been published in the BOE and transitory to support the different companies that operate in the state port environment, thus giving a specific response to this sector.
Based on this new RDL, the owners of nautical sports facilities attached to Puertos del Estado they can benefit from a series of financial aids, mostly linked to port charges, which we summarize below:
Reduction of the occupancy rate
In the settlements of the occupancy rate that are notified after the entry into force of the Royal Decree-Law, (from April 23, and only for the financial year 2020) may reduce the occupancy rate of concessions or authorization s as long as each and every one of the following requirements is met:
The owner must prove that he has experienced a significantly negative impact on his activity as a result of the health crisis of COVID-19. "The evaluation of said impact will be carried out on a case-by-case basis, based on the activity of the last four years, in accordance with objective criteria on a traffic indicator or, failing that, on income attributable to said activity."
The reduction will only be granted at the request of the party. To benefit from the reduction, it is the holder of the authorization or concession who must make an application to the Port Authority, justifying, in the manner indicated, the negative impact that the activity has suffered.
The reduction will reach a maximum of 20% of the full fee. In accordance with article 17.2 of the Royal Decree-law, the reduction may not exceed 20% of the full fee quota, and the Board of Directors of each Port Authority must set its specific magnitude “always taking into account the situation economic-financial thereof. ”
The reduction must be incorporated into the General State Budget Law or another norm with a formal rank of Law.
Measures regarding the tax rate activity
Reduction of the entire quota. For the year 2020, the lower limit of the full annual fee of the activity rate established in article 188.b) .2.1 of the Consolidated Text of the Law on State Ports and the Merchant Navy, may be left without effect. Depending on the economic impact, the activity rate may be below 20% of the annual net quota of the corresponding occupancy rate.
Deferral of settlement at the end of the year. The settlement of the activity rate may also be postponed until the end of 2020 (only for this year), depending on the activity actually carried out (suppressing, where appropriate, advance payment). For this measure, no guarantee will be required other than that of the concession title itself or the authorization granted.
Likewise, the RDL contemplates the deferral of the tax debt corresponding to the settlement of port fees accrued from March 13 to June 30, 2020, upon request of the obligors, with the maximum term of deferment of six months, no interest will be accrued for delay or guarantees will be required for the deferment.
It is important to highlight that all these measures may remember only by the Port Authority at the request of the taxpayer and that, in their request, the interested party must justify "the negative impact on their activity of the COVID-19 crisis".