REGULATORY ORDINANCE FOR VISITS AND SERVICES
I. Nature, object and foundation
In exercise of the powers conferred by Article 106 of Law 7/1985 of 2 April, regulating the Bases of Local Government, and in Articles 2, 15-19 of Law 39/1988, of December 28, Regulating Local Taxes and 20-27 and 58 of the same Act, amended by Law 25/1998, of July 13, of Modification of the Legal Regime of State and Local Taxes and Benefits and of Re-ordering of Public Heritage Funds, The Hon. City of Seville, at the proposal of the Board of Trustees of the Alcazar of Seville, Autonomous Administrative Agency, in accordance with Artº. 9 of its current statutes (B.O.P No 153, dated 07/15/95), agrees to impose the fee for providing services or conducting visits to the Alcazar of Seville, as applied by this Ordinance.
Subject to this fee shall be entry and visit to the Alcazar of Seville, the organization of events, and the taking of pictures or filming of movies and documentaries.
II. Taxable Transactions
The taxable event is determined by the provision of services that the Board has to perform in order to carry out the activities mentioned in the previous article. Those listed below are not included for this article’s purposes and shall be exempt from this tax:
- Visitors born or resident in this city.
- Disabled people.
- Whoever takes photographs, or makes films or recordings of an official nature or for the public interest under the authorization of the management and/or the Board of Trustees.
- All persons visiting the monument for artistic or research purposes.
- Persons or groups visiting the monument by invitation from the Alcazar’s Board of Trustees, or any person or groups visiting in an official capacity as recognized by the Board.
Those listed below are subject to this tax and must pay contributions:
- Individuals visiting or entering the Alcazar of Seville.
- Individuals or corporations requesting authorization or licenses to carry out the filming of commercial or cultural movies or documentaries.
Tour Agencies and authorized Guide Associations carrying out designated group visits are also subject to paying this tax.
- Individuals and corporations referred to in Articles 38.1 and 39 of the Tax Code are jointly liable for tax obligations.
- Managers of companies and syndicates, auditors and liquidators of bankruptcy, insolvency, companies and organizations in general, hold subsidiary liability under the circumstances and to the extent indicated in Article 40 of the Tax Code.
V. Exemptions, reductions and rebates
No tax benefits shall be granted other than those duly specified in the lawful regulations or those arising from the implementation of international treaties, nor shall the benefits exceed the quantity determined for them in each case.
VI. Net payable tax rate, fees and prices
1. To determine the taxable amount, which shall be equal to the payable amount, the number of visitors shall be taken into account, along with the duration of filming, and extraordinary expenses incurred by visits taking place out of normal opening hours.
2. The rates to be applied shall be:
· Price 1:
- General admission to the ground floor: €9.50
- Admission to the ground floor for seniors and students 17 to 25 years: €2.00
- Admission to the Royal Bedroom visit: €9.50 €
· Price 2:
- Nocturnal visits outside normal opening hours, no longer than one hour in duration (Organized by congresses, conventions or similar).
- There is a fixed fee of €568. In addition to this fixed fee, there is a charge of €8.00 per visitor.
· Price 3:
- Filming of movies or documentaries
- Movie with extras: 1360 €/hour or partial hour
- Movie without extras: 679 €/hour or partial hour
- Photography with extras: 339 €/hour or partial hour
- Photography without extras: 170 €/hour or partial hour
- Terms & conditions for implementation of Price 3.
- In all cases where exclusive authorization is granted to use the buildings or installation, the assignees shall be responsible for the payment of the rate as well as for all cleaning and security expenses and any other expense incurred, and shall also bear responsibility for any damage and loss that may be caused.
- Before giving its authorization, the Board requires that fees be paid, that general liability insurance be contracted with authorized companies, and that a cash deposit be paid, to an amount that sufficiently guarantees the payment of services rendered while covering potential damages.
- The reproduction and public display of the images obtained must be specifically authorized by the Board of the Alcazar of Seville.
· Price 4:
- Activities other than those that are official in character and accredited by the Executive Committee or the Board of Trustees: €3296
VII. Tax Period
The taxable period coincides with the duration of the service rendered or the visit made to the Alcazar of Seville.
Tax obligations arise as soon as use is made of the buildings, whether this by entrance to and visit of the installations or by the filming of commercially- or culturally-driven movies, videos, and documentaries, with or without actors or other
IX. Management rules
- The payment of the tax does not affect visitors´ liability to pay for any loss or damage caused to installations, objects and buildings on the occasion of the visit.
- All researchers entering to consult documentary collections of the Archives of the Alcazar of Seville shall be required to submit a copy of their work, once it has been published.
- All artists must submit a signed photograph of their work, in colour, once that work is completed.
X. System of tax and income declaration.
- The entry fee shall be paid through the use of the ticket-machines that control access to the installations.
- The amount of the fixed-rate fee of the Second Rate and the rights specified in the Third and Fourth Rates, shall be paid by crediting the account numbered 0008.0938.91.1100190471 of Atlantic Bank, a Branch on St. Thomas Street, payable to “Patronato del Real Alcazar de Sevilla “.
- The daily proceeds shall be credited on the same day to the Board’s duly-audited open account.
XI. Offences and tax penalties
In all matters relating to the qualification of tax offenses and the penalties that correspond to each case, the rules specified in the General Ordinance for Management, Collection and Inspection in the Tax Code shall be applied along with the provisions they are complemented and developed by. IMPLEMENTATION This Fiscal Ordinance shall enter into force on the day of its publication in the Official Gazette of the Province.