Cost

The port authorities can deduct from the full fee:

1. The investments and expenses related to a series of services, infrastructure, access, preparation of security and protection plans, facilities, protection and urbanization actions, included in letter a) of article 38 bis of LIS .

   1. Maritime traffic control infrastructure and services .

   2. The services and infrastructure intended to improve the safety of navigation and the movements of ships in the Spanish coastal sea, including elements of maritime signaling, beacons and aids to navigation, whose beneficiaries are not primarily the users of the port that builds and maintains them.

   3. The road and rail land accesses of general public service, the maritime accesses , the dredging , which benefit to the community as a whole and whose beneficiaries are not mainly the users of the port, as well as the infrastructure to improve the general transportation networks for common use.

   4. Infrastructures for protection and resistance against extreme climatic conditions whose beneficiaries are not primarily port users.

   5. Maritime rescue services and infrastructure associated with the exercise of public power , as long as said infrastructure is not commercially exploited, and the training of public services responsible for emergencies, security and rescue , as long as said training is not mandatory for companies.

   6. The development and implementation of security and protection plans , to the extent that these costs are not associated with mandatory security requirements that all companies must comply with, and the attention to protection emergencies civil, in both cases, when these activities are associated with the exercise of public power and provided that their beneficiaries are not mainly the users of the port.

   7. Services and infrastructure defense against fires, landslides and other risks related to civil protection , associated with the exercise of public power, that are not commercially exploited, that are not mandatory for companies, that benefit the community as a whole and whose beneficiaries are not mainly the users of the port.

   8. The services and infrastructure used exclusively by the Security Forces and Corps and by the Port Police in the exercise of public power.

   9. Health services and infrastructure for care for people in vulnerable situations , as long as the infrastructure is not used for economic activities of the port.

   10. The infrastructure and services for customs control of goods , for border inspection required by regulations with the rank of law in the areas of animal health, plant health, foreign health and industrial safety and interest public, and those related to passenger control and immigration.

   11. The infrastructures and services for pollution monitoring , environmental emergencies and the fight against pollution associated with the exercise of public power, the costs of which are not legally passable to the cause of the emergency, nor are they costs incurred simply to comply with legally binding regulations for all companies, the decontamination of soils that are not intended for the development of an economic activity, the scrapping of abandoned vessels and equipment, the treatment of which legally falls on the authority. port because the procedures intended to identify the private interest in its dismantling, removal or scrapping, and the sanitation, general port cleaning and removal of waste other than that generated by port users, such as waste generated by ships, have been deserted. , cargo residues and the like.

   12. The services and infrastructures carried out for international organizations as a consequence of obligations contracted by the Kingdom of Spain within the framework of an international treaty.

   13. Services and infrastructure dedicated to National Defense.

   14. The services and facilities used for the development of scientific activities whose results are not intended for economic exploitation and for the monitoring and prediction of the physical environment for the purposes of research and meteorological information whose results are not are exploited commercially.

   15. lighting services in common areas for the benefit of the community, for public use and open whose beneficiaries are not primarily port users.

   16. Actions to protect or correct coastal drift whose beneficiaries are not primarily port users.

   17. Investments and services related to the promotion of culture and historical and cultural heritage , including those provided for in section 1 of article sixty-eight of Law 16/1985, of 25 June, of the Spanish Historical Heritage, in cases in which the public works are not related to the economic activity of the port authority, as well as the rehabilitation actions of assets with cultural protection that are not commercially exploited and benefit society in his set.

   18. The actions of urbanization and development and revitalization of public land for public use without commercial exploitation.

2. Investments and expenses made for the construction, replacement or improvement of the infrastructure of sea ports , for the construction, replacement or improvement of the infrastructure of access to them or for dredging activities, under the terms and with the conditions provided for in Chapter I and in articles 56 ter and 56 quater of the Regulation ( EU ) No. 651 /2014, of the Commission, of June 17, 2014, declaring certain categories of aid compatible with the internal market in application of articles 107 and 108 of the Treaty.

   The amount of this deduction will be the result of applying to said investments and expenses the percentage of the maximum allowable aid intensity calculated in accordance with the provisions of article 56 ter and 56 quater, respectively, of Regulation (EU) No. 651/2014. .

3. Investments that exceed the thresholds established in letters ee) and ff) of article 4.1 of Regulation (EU) No. 651/2014 may be deducted to the extent that the European Commission has declared their compatibility with the internal market in accordance with the provisions in article 108.3 of the Treaty on the Functioning of the European Union and the conditions established by the Commission in the corresponding Decision are met. This deduction can only be applied from the tax period in which the European Commission has declared the compatibility of the investments that give rise to it.

   The amount of this deduction will be the result of applying to said investments the maximum aid intensity percentage authorized by the Commission.

The investments or expenses subject to this deduction for investments made by the port authorities, must be reduced in the amount of the subsidies received.