The lease, transfer, exploitation or sale of mines and quarries (number 84 of table 5) give rise to the collection of an emolument proportional to the stipulated price or, failing that, to the valuation given in the deed of the materials to be extracted or the areas to be exploited, when the royalty is fixed by volume or weight of extraction or by area exploited, according to the following scale:
Base scales | Rate applicable |
---|---|
0 to €6,500 | 3.870% |
From €6,500 to €17,000 | 1.596% |
From €17,000 to €60,000 | 1.064% |
Over €60,000 | 0.799% |