Airlines will be able to apply for VAT/IGIC exemption on invoicing charges for air navigation services from 1 January

Madrid, 17 December 2024 (AESA)

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

The request for these exemptions must be made to ENAIRE, which has made available to the airlines all the information related 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.

Based on the applicable regulations, for the purposes of billing air navigation services, airlines may submit their declaration of exemption from indirect taxes from 1 January to 13 January 2025.

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