1. Identification and contact of the owner of the web.

www.sacalmaboats.com (hereinafter the website), is owned by SA CALMA BOATS SL ("Sa Calma Boats") (hereinafter the Owner) with address at AV. COMPTE SALLENT 19, 2º 2ª
07003, PALMA, telephone (+34) 670 48 88 95 and email: info@sacalmaboats.com

2. Scope of application.

Browsing the Holder's website implies the assumption of the condition of user and the absolute acceptance of what is stated in this Legal Notice.

3. Age.

In our website we do not process data from children under fourteen years. In any case, our products and services are aimed at over eighteen years.

4. Intellectual or industrial property.

The contents of the Web, for example texts, images, graphics or source code, are protected by intellectual and industrial property rights.

Such contents may not be, for example, reproduced or transformed without the prior and explicit permission of the Owner. Users may access the contents and make authorized private copies as long as the reproduced elements are not subsequently transferred to third parties, nor are they installed on network servers, nor are they subject to any type of exploitation.

5. Common rules of use of the web.

The user agrees to use the Web in accordance with the following rules:

Shall not publish commercial communications through the website.

You will not collect content or information from other users.

You will not upload viruses or malicious code of any kind.

You will not request login information or access an account belonging to another user.

You will not engage in unlawful, misleading, malicious or discriminatory acts on the website, in accordance with these terms and conditions and Spanish law.

In general, will not perform acts that involve damage or injury to the rights of third parties.

The Owner may remove any content or suspend the service if, in its sole discretion, breaches any of the rules and obligations described in this Legal Notice.

For any questions or clarification on these rules you can contact us via email.

6. Links and limitation of liability.

The establishment of a hyperlink does not imply in any case the existence of relations between the Holder and the owner of the website in which it is established, nor the acceptance and approval by the Holder of its contents or services. Those who intend to establish a hyperlink, must first request written permission from the Holder. In any case, the hyperlink will only allow access to the home page of our website. You must also refrain from making false, inaccurate or incorrect statements or indications about the Holder, or include illegal content, contrary to morality and public order.

The Holder is not responsible for the use that each user gives to the materials made available on this website or the actions carried out on the basis thereof. The content of the Website is of a general and merely informative nature.

The Proprietor assumes no responsibility for the content or operation of third party websites to which the user of the Website may access through any link.

The Proprietor disclaims any liability, to the extent permitted by law, for damages resulting from the presence of viruses, the actions of third parties that violate property rights, honor, privacy or illegal advertising.

If any user or third party considers that the Web is committing any illicit of any kind, you must send a communication to the Holder to the email address that appears in our identification data. You must identify yourself properly, specifying the facts that you denounce.

7. Privacy and consent to commercial communications

If personal data are collected on the Web, the Holder will be responsible for them and will treat them with absolute confidentiality and security. You can find more information in our privacy and cookies policy. I give my express consent to receive subsequent commercial communications from Sa Calma Boats, by email, SMS and other means of office communication, as established by Law LSSI / CE 34/2002.

If you want to stop receiving advertising or commercial information you can request unsubscribe by sending an email to the address info@sacalmaboats.com, indicating the word BAJA.

8. Modifications

The Proprietor reserves the right to make any changes it deems appropriate, without notice, in the content of its website. Both with regard to the contents of the website, as in the conditions of use thereof, or in the general conditions of contract. Such modifications may be made through its website by any means admissible by law and shall be binding during the time they are published on the web and until they are not validly modified by subsequent ones.

 9. Applicable legislation, solution of controversial questions and competent forum.

The use of the Web will be governed by Spanish law. Any dispute arising out of or in connection with the use of the Web, shall be subject to the non-exclusive jurisdiction of the Courts and Tribunals of the municipality where the registered office of the Holder is located.



-The term "transport of passengers and their luggage", for which Article 91.1.2 of Law 37/1992 determines the application of the reduced rate, is understood to mean the following: 

-The service of transporting people (passengers) by sea and their belongings from one place to another as the company's main service, although other complementary services may be offered, such as those of the ship's bar, which are not included in the price of the ticket for transport from one place to another.

The company's passenger vessels have been licensed by the relevant maritime authority as a "Passenger vessel" for the purpose of transporting passengers from one place to another on the coastline between departure and destination points pre-set by the company and authorised by the competent maritime authorities, and all passengers make the journey by boarding at a boarding point and paying for their ticket as a membership contract. 

-The company does not organise any kind of excursions, merely transporting passengers from one point to another, nor does it work as a travel agency or similar. 

-The advertising that is carried out has a purely commercial purpose, and the main activity is the transport of passengers by sea, as stated in its CNAE, and any bar or similar activity that may be carried out is complementary to that carried out by the company. 

-The company states that its activity is the transport of passengers by sea from one point to another in the form of maritime excursions without the passenger being able to choose either the timetables or the destinations previously programmed by the company and, where appropriate, to offer meals to passengers independently of passenger transport, but without the combination of the two services generating a new and distinct service constituting a different taxable event. 

-The sea route will be made according to the weather conditions, always at the discretion of the company and not of the passengers, who can only buy a ticket for a seat for a given period without being able to vary the destination or the duration of the journey. 

-The company will try as far as possible to transport the traveller or passenger (weather conditions permitting) and try to take passengers to the marine reserve in the bay of Palma or similar places at the scheduled times of the daily departures.  

-The departure with the passenger ship is a closed circuit, generally ending where the company marks or in a place chosen by the captain of the ship depending on weather conditions. The transport involves the transfer of passengers to a different place from the place of departure and in conditions that cannot be singled out for each of the passengers, as the departure is collective for the group of passengers who can buy the ticket individually. Passengers will not choose at any time the destination, duration or place of docking or undocking. 


-In accordance with the provisions of Law No 37/ 1992 of 28 December 1992 on Value Added Tax (]VA) (BOE of 29 December 1992), that tax is to be charged at the reduced rate of 10 % because it is a passenger transport activity. In this respect, Article 91(1)(2)(1) of Law 37/1992 provides for the application of the 10 % tax rate to 'the carriage of passengers and their luggage'.


Complementary" on-board bar or similar entertainment services may be provided by the company or a subcontracted entity, if any, at the company's discretion.  In determining the main activity or service provided by the company, the provisions of Article 9(1)(c) of Law 37/1992 must be taken into account, which, in establishing what is considered to be a distinct sector, specifies the following: 


In defining the concept of principal activity and any possible ancillary activities, account should be taken of the Court of Justice of the European Communities in its judgment of 22 October 1998 in Joined Cases C-308/96 and C-94/97 M(...) and B(...) [1998] ECR I-0000, paragraph 24, according to which a service must be regarded as ancillary to a principal service where it is not an end in itself for the customer but a means of enjoying the principal service provided under the best possible conditions. In the same vein, the judgment of 25 Feb. 1999 of the same Court in Case C-349/96, paragraph 31 of which states that the fact that a single price is charged is not decisive; it is thus established that where a service provider provides his customers with a service comprising several elements against payment of a single price, he may argue in favour of the existence of a single service. 

- The company will carry out the main activity consisting of the movement of passengers and their possible hand luggage between two points, this being the main activity of the company to which other possible complementary activities that could be the object of the service provided (meals, contracting video or audio channels, etc.) are subordinated. 

-Since there is no definition of 'transport' in the tax system, it is appropriate, for the purposes of applying the reduced rate of VAT, to consider the definition given by the Dictionary of the Spanish Royal Academy, according to which transport is 'to convey persons and things from one place to another', which is what the undertaking carries out as its main activity. 

- The transport activity is provided on the basis of a typical, serial contract with a uniform content, pre-established according to tariffs, regulations and general conditions. 

- The contract of carriage is currently essentially regulated in articles 349 and following of the Commercial Code (CCom.). Likewise, in articles 1.601 to 1.603 of the Civil Code; in this sense, the commercial nature of the transport contract will be determined, in accordance with article 349 of the CCom. and whatever its object, when the carrier is a merchant or habitually engages in transport for the public. 

- That the company habitually carries out the activity of transporting passengers by sea and the conception of the carrier as a person who exercises an undertaking specially organised to carry out the transport is implicit; the essential commitment of the carrier is to achieve the result sought by the other party in concluding the contract, i.e. the transfer from one place to another. 

-Finally, the contract of carriage is configured as an autonomous, special and typical contract, with a dual character: synallagmatic and onerous. 

As a form of the contract of carriage, the so-called contract of carriage, by virtue of which a person (company) undertakes, for a price and under the conditions established, to transport another person by sea, from one place to another. 

-This contract of carriage takes on its own characteristics due to the peculiarity of the object of the contract (the transfer of a person). It is, on the other hand, a consensual contract, which is perfected at the moment when the parties consent to the conditions of carriage and the price of the ticket, and is sometimes presented as a contract of adhesion. It has the following elements: 

1º Subjective elements: The company as carrier or carrier, directly assumes the obligation to carry out the transport to the destinations it decides; it is the owner of the means of transport and, in any case, responsible for the performance of the service, and the passenger. 


2° Real element: the price, an essential element of the contract that represents the consideration for the obligations and the risk assumed by the transport operator. It shall be calculated mainly on the basis of the distance or time covered. Upon payment of the price, the company will issue a ticket which will serve as written proof of the contract. 

3. Obligatory content: the transport company undertakes, in accordance with its pre-established timetable and departure times, to transport the traveller or passenger from a predefined place to another predefined place, including, depending on the agreement, to also transport the passenger's luggage, generally in the same consignment. This is precisely the intended result of the contract and represents the purpose for which it was concluded. In fulfilment of his obligation, the employer must take the passenger and his luggage on board and provide him with a place on the designated passenger ship on the day established in accordance with the company's timetable of departures. If the journey is suspended, the passenger, except in cases of force majeure, breakage of the passenger ship that prevents its departure or bad weather conditions above Force 4 on the Beaufort scale or waves of more than 1 metre in height, will be entitled either to a refund of the price paid and compensation for damages or to change your ticket for another of equal characteristics at the discretion of the company. 

-The passenger, for his part, assumes the fundamental obligation to pay the price, as well as other ancillary obligations such as taking care in the use of the means of transport or adopting safety measures relating to his own person that the company or the ship's captain imposes on him. He shall be on board at the time set by the company and shall be subject during the voyage to the provisions of the captain in all matters relating to the preservation of order and police on board. 

-As regards the carrier's (company's) liability regime, this extends to two areas: liability in respect of baggage and liability in respect of the passenger. In relation to baggage, the regime established for the carriage of goods by sea applies. With regard to the passenger, the liability covers the possible damage caused to the passenger as well as that arising from the possible delay in the transfer of the passenger, provided that it is not due to force majeure, breakage of the vessel or weather conditions. 

-The company limits itself to embarking, transporting and disembarking passengers in different ports, not making available to them any additional means other than the vessel itself or its crew, as the passenger cannot change the time of departure, arrival, duration of the trip or destinations, as these are previously fixed by the company.

-That the main corporate purpose of the entity, as stated in its Articles of Association, is the transport of passengers and goods. 

 -The company is registered for Economic Activities Tax purposes under epigraph 733.1 "Cabotage and inland waterway passenger transport".

It is specified by the company that the concept of passenger transport must be based on what the DGT already recognises in its reply of 6 May 2003 -followed by the TEAR in its decision and which we have partially reproduced in the third factual background- which states in paragraph 4 that: "There is no definition of "transport" in the tax system. 2003 -followed by the TEAR in its resolution and which we have partially reproduced in the third factual precedent- which states in section 4 that: "As there is no definition of "transport" in the tax system, for the purposes of applying the LGT, the definition given by the Dictionary of the Spanish Royal Academy should be considered, according to which, transport is "driving people and things from one place to another", which is what the company does. 

-The main activity is the maritime transport of passengers and, although other complementary services may be provided jointly, these will have the quality of accessory activities to transport as they constitute a means of enjoying transport in the best possible conditions. Passengers who contract the company's services will be transported by boat along a sea route to certain specific points where, according to the company's schedule, stops will be made to take sea baths in the marine reserve of destination or similar places or to observe the seabed, all of the essential elements of the contract for the transport of passengers by sea being present.

As regards departures on the passenger vessel, it is offered for consideration by means of a voyage or passenger transport with a pre-determined itinerary for which a pre-agreed price is received, consisting of the performance of a voyage by means of the transport of passengers by sea, without the traveller or passenger of the service having the capacity to dispose of the vessel by providing a service for consideration and which is excluded from the concept of 'private pleasure navigation', since the passenger has no capacity to dispose of the vessel.

-In relation to the purpose of maritime transport of passengers by sea, its purpose is NOT the "recreation, enjoyment or leisure" of the passengers but only and exclusively that of transporting passengers from one place to another as the main activity according to the definition of the RAE, although the company will try to make it as pleasant as possible in the sense given to this concept of "accessory" by the case law of the Court of Justice of the European Communities, mentioning the judgement of 25 Feb. 1999, Case C-349/96, Card Protection Plan Ltd, according to which: "A service must be regarded as ancillary to a principal service where it does not constitute an end in itself for the clientele, but a means of enjoying the provider's principal service under the best possible conditions".


-Information is hereby given on "Passenger Rights" by sea routes: 











For the case where they use maritime passenger transport services whose port of embarkation is situated in a Member State.


In case of cancellations or delays in departure of more than 90 minutes:

Money-back guarantee or alternative transport.

Adequate assistance (such as snacks, meals and refreshments).

In situations of delayed arrival or cancellation of trips:

Compensation, between 25 and 50% of the ticket price, unless the delay is due to weather conditions or extraordinary circumstances beyond the company's control.

Protection for people with disabilities or reduced mobility:

Non-discriminatory treatment and free specific assistance, both in boarding areas and on board ships, as well as financial compensation for the loss or damage of their mobility equipment.

Compensation for death, injury or damage to mobility equipment:

Regulated by Regulation 392/2009 for international maritime transport or transport within the same Member State, in certain cases.

Right to information:

Minimum standards for information to all passengers before and during their journey and general information on their rights at boarding piers and on board ships.

Complaint handling:

Establishment by transport companies and operators of a complaint handling mechanism available to passengers such as complaint forms.

Establishment of independent national bodies competent to enforce compliance with the Regulation through the application of sanctions, where appropriate.


Would you like more information?

Call the toll-free number

00 800 6 7 8 9 10 11

From anywhere in the EU from Monday to Friday,

 from 9.00 a.m. to 6.30 p.m. (Spanish time).


- Compulsory passenger insurance (SOV): All these passenger transport departures are scheduled and anticipated in a passenger transport calendar approved by the company prior to the start of the activity. Each passenger pays a seat ticket price for the maritime transport and each passenger is also covered by the compulsory passenger insurance (SOV) on each crossing as they are considered as passengers of the maritime transport service in accordance with Regulation (EC) No 392/2009 of the European Parliament and of the Council of 23 April 2009 on the liability of carriers of passengers by sea in the event of accidents (OJ L 131 of 28.5.2009, p. 24), this Regulation is applicable to Spain in how much the Regulation will be applicable to the EEA States in accordance with EEA Joint Committee Decision No 17/2011 (OJ L 171, 30.6.2011, p. 15), following the relevant notifications from the EEA States concerned and the SOV for passengers includes the following: "shipping related occurrences": shipwreck, capsizing, collision or stranding of the ship, explosion or fire on the ship, or deficiency of the ship. Therefore, the company is registered with the Department of Transport of the CAIB in the modality of maritime passenger transport activity in accordance with Law 11/2010, of 2 November, on the organisation of maritime transport in the Balearic Islands and, as such, is registered in the Balearic Register of Shipping Companies of the said law as well as the National Register of Shipping Companies in the modality of passenger transport.


-The legal regulation of the passenger transport service to which the company is bound is as follows: 

Royal Legislative Decree 2/2011, of 5 September, approving the Consolidated Text of the Law on State Ports and the Merchant Navy.

Law 11/2010, of 2 November, on the organisation of maritime transport in the Balearic Islands.

In compliance with Article 10 of Law 34/2002, of July 11, 2002, on Information Society Services and Electronic Commerce (LSSICE), the identifying data of the company are set out below.

- Company name: SA CALMA BOATS
- C.I.F: B72394620
- Registered office: AV. COMPTE SALLENT 19, 2º 2ª
- Telephone: +34 670 48 88 95
Registered in the REGISTRY