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Practical Manual for Companies 2023.

Deduction for investments made by port authorities (art. 38 bis LIS)

1. Scope

Port authorities may deduct from the total fee:

  1. The investments and expenses related to:

    1. The infrastructure and services of maritime traffic control .

    2. Services and infrastructure intended to improve the safety of navigation and the movement of vessels on the Spanish coastal sea, including maritime signalling, buoyage and navigation aids, the beneficiaries of which are not primarily the users of the port that builds and maintains them.

    3. The land, road and rail accesses of general public service, the maritime accesses , the dredgings , which benefit the community as a whole and whose beneficiaries are not primarily the users of the port, as well as the infrastructures for improving the general transport networks for common use.

    4. Infrastructures protection and resistance against weather conditions whose beneficiaries are not primarily port users.

    5. rescue services and infrastructure associated with the exercise of public power, that said infrastructure is not exploited commercially, and the training of public services responsible for emergencies, safety and rescue, provided that said training is not mandatory for companies.

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

    7. Services and infrastructure for fire protection, landslides and other risks related to civil protection , associated with the exercise of public power, which are not commercially exploited, which are not obligatory for companies, which benefit the community as a whole and whose beneficiaries are not primarily port users.

    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 the care of people in vulnerable situations , provided that the infrastructure is not used for economic activities of the port.

    10. The infrastructures and services for the 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 public interest, and those related to passenger control and immigration.

    11. The infrastructures and services for pollution surveillance , environmental emergencies and the fight against pollution associated with the exercise of public power, the costs of which are not legally transferable to the person causing the emergency, nor are costs incurred simply to comply with the regulations that are legally binding on all companies, the decontamination of land that is not used for the development of an economic activity, the scrapping of abandoned vessels and equipment, the treatment of which legally falls on the port authority because the procedures aimed at identifying the private interest in their scrapping, removal or scrapping have been deserted, and the sanitation, general port cleaning and removal of waste other than that generated by port users, such as waste generated by ships, cargo waste and the like.

    12. Services and infrastructure provided for international organizations as a result of obligations assumed 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 monitoring and prediction of the physical environment for research purposes and meteorological information whose results are not commercially exploited.

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

    16. Actions to protect or correct coastal 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 June 25, on Spanish Historical Heritage, in cases where public works are not related to the economic activity of the port authority, as well as actions to rehabilitate assets with cultural protection that are not commercially exploited and benefit society as a whole.

    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 percentage of maximum aid intensity authorized by the Commission.

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

2. Particularities of deduction

Port authorities must keep appropriate accounting records and specific documents to identify the expenses and investments to which the deduction is applied.

This deduction is excluded from the 25 and 50 percent limits referred to in article 39.1 of the LIS , so for the purposes of calculating said limit this deduction will not be computed.

Amounts not deducted in the tax period may applied in the settlements of tax periods ending within the 15 immediate and successive years.

3. Filling in form 200

In application of the provisions of article 38 bis of the LIS , taxpayers must enter in box [02315] «Deduction for investments and expenses made by the port authorities" on page 14 bis of model 200, the amount of the deduction for investments and expenses made by the port authorities that apply in the tax period being declared.

The amount entered in this box will be the result of completing the breakdown table on page 18 bis of form 200 explained below.

Completing the table “Deduction for investments and expenses made by port authorities (art. 38 bis LIS)” (page 18 bis of form 200)

Taxpayers who apply the deduction for investments and expenses made by port authorities regulated in article 38 bis of the LIS, must complete this breakdown table as detailed below:

  • In column "Deduction pending/generated" , the amounts of the deduction generated in both the current tax period (2023) and in one prior to the current one (2020 to 2020) will be entered in the corresponding boxes. 2022), and which are pending application at the beginning of the tax period that is the subject of declaration.

  • In column "Applied in this settlement" the part (or the totality, if applicable) of the amounts recorded in the previous column "Deduction generated" relating to the deduction for investments and expenses made by the port authorities, which are applied in the settlement corresponding to the period subject to settlement, will be recorded.

    Keep in mind:

    In box box [02315] the total of the amounts entered in the column "Applied in this settlement" will be collected, which must be transferred to box [02315] on page 14 bis of form 200 regarding the settlement of the Tax.

  • In column "Pending application in future periods" the positive difference between the amount of deductions pending at the beginning of the tax period or generated in said period in the column "Pending/generated deduction" and the amount of deductions applied in the settlement of the tax period subject to declaration in the column "Applied in this settlement" will be recorded. This amount will remain pending application in future tax periods, unless the tax period being declared is the last one in which the corresponding deduction can be applied, in which case the outstanding deduction balance would be lost.