Tax for private use of public highways (terraces)

It is payable by anyone who occupies the public highway to set up a seating area or terrace.

In 2024, the 75% tax credit in place since the pandemic has been eliminated. 
A new way of calculating the fee has been established, taking into account not only the street category but also the number of tables and chairs. The more tables and chairs on the terrace, the higher the coefficient to be applied to calculate the charge.

If the terrace is located in a publicly owned space, the charge is calculated according to the following formula:

Tax charge = PB x S x T x FCC x FCA

PB - Basic price
This is the basic rate. For 2024, it is 0.4966 euros.

S - Surface area in square metres
The minimum space occupied by a basic module (one table with four chairs) is considered to be 2.25 m² and a reduced module (one table and two chairs) is 1.20 m². No more tables than the number resulting from dividing the authorised surface area by 2.25 m² (basic modules) or by 1.20 m² (reduced modules) may be authorised.

T - Time in days used
If no minimum duration is established, months of 30 days, quarters of 90 days, holidays and holiday eves of 128 days, semesters or seasons of 180 days, and years of 360 days are considered for the calculation of the tax. In other cases, the charge is calculated on the basis of the number of days of actual occupancy.

FCC - Street correction factor:
The FCC value will be applied for all street categories (see the section “map of tax categories of public roads”) and cumulatively in accordance with the following scale, by number of tables:

The following progressive coefficients shall be applied to determine the FCC value in each case:

For terraces with more than 20 tables, the corresponding FCC will be applied according to the following calculation:
FCC = (No. of tables 1st tranche/Total No. of tables) x 0.3 + (No. of tables 2nd tranche/Total No. of tables) x 0.4 + (No. of tables 3rd tranche/Total No. of tables) x 0.6 + (No. of tables 4th tranche/Total No. of tables) x 0.75 + (No. of tables 5th tranche/Total No. of tables) x 0.8

FCA- Correction factor for this type of occupancy and use according to the following scale:

• Located on category 0 public roads = correction factor of 3.92670
• Located on category 1 public roads = correction factor of 2.61780
• Located on category 2 public roads = correction factor of 1.55054
• Located on category 3 public roads = correction factor of 0.80548
• Located on category 4 public roads = correction factor of 0.44301
• Located on category 5 public roads = correction factor of 0.20137

For any other related procedures, contact the municipal district office for the place where the table or terrace is located.