Madrid, 21 December 2023 (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 should be made to ENAIRE, which has made available to air carriers all information relating to this process. On its website, a model of responsible declaration has been included that must be sent to the email declaracionexencionindirectos@enaire.es in case the commercial air transport services provided meet the conditions provided 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 from 1 January to 11 January 2024.

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

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