Madrid, 21 December 2022 (AESA)

The State Aviation Safety Agency (AESA) informs that airlines may request exemption from indirect taxes (VAT/IGIC) for air navigation services provided, when the requirements set out in Article 10 of Royal Decree 1624/1992 of VAT are met.

The request for such exemptions must be made in ENAIRE which has made available to the air carriers all the information related to this process, including a model of responsible declaration that must be sent to the email declaracionexencionindirectos@enaire.es in case the commercial air transport services provided comply with the conditions laid down in the aforementioned regulations.

On the basis of the applicable regulations, for the purposes of invoicing air navigation services, air carriers may file their indirect tax exemption declaration until 11 January 2023.

More information in VAT exemption/IGIC airlines in the billing of charges for air navigation services (enaire.es)»

Exemption VAT/IGIC airlines in the invoicing of charges for air navigation services

ENAIRE is Spain’s air navigation manager, controlling more than 2 million square kilometers of airspace.