Airline VAT/Canary Islands Sales Tax exemption in invoicing of fees for air traffic services

ENAIRE has conducted a joint process with the Spanish Directorate-General for Civil Aviation and AESA to standardise and support the application of the exemption from indirect taxes (VAT/Canary Islands Sales Tax) on air traffic services provided to airlines if they comply with the legally established requirements.

In order to allow companies to understand and exercise their taxation rights through the presentation of the "Responsible Declaration", we provide those so requiring with the declarations enabled in each case at the end of this page. 

The process will be formalised by sending the Responsible Declaration (see official forms) by email to

Because of the legal requirements, and as the tax year begins on 1 January each year, companies may exercise this right between 1 and 11 January of the corresponding year.