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

Based on the applicable rules, for the purpose of invoicing air navigation services, air carriers will be able to submit their indirect tax exemption declaration until 11st January 2024.