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  4. Do you know what documentation is required when refuelling in Spain or Portugal?

Do you know what documentation is required when refuelling in Spain or Portugal?

Release date:
March 2023
An Air BP operator connects the fuel nozzle to an aircraft during refueling operations at Cardiff Airport, UK.
If you’re flying into Spain or Portugal, please note it’s your responsibility to have the correct tax documents when refuelling. Here’s a reminder of what is required. 

 

Aircraft of commercial companies used for passenger or cargo flights are exempted from VAT and Mineral Oil Tax (MOT) in Spain and Portugal. 

 

In Spain:

 

The operator must prove with relevant documentation that a prior contract existed for the transportation of passengers and/or cargo (with at least 50% of flight time dedicated). In any case no exemption will be applicable to supplies carried out to aircraft/operator for private, sports, etc. purposes.

 

You must remark such condition in the adequate delivery certificate box at the time of delivery and the delivery ticket must be signed at the time of the fuelling.

 

If you do not mark it, or do not mark it in the right box, the delivery is assumed to be liable for private use and therefore charged with tax.

 

Retailer’s tax is also applicable when Mineral Oil Tax is charged.Canary Islands (LPA, TFN, and TFS) excluded from all tax described. 

 

In Portugal:

 

The operator must prove that the aircraft is used by a transport company operating for reward chiefly on international routes (more than 50% turnover coming from international routes), which is duly recognized by the relevant body. In any case no exemption will be applicable to supplies carried out to aircraft/operator for private purposes.

 

You must confirm that the aircraft will not be used for private/leisure purposes in the adequate delivery certificate and the delivery ticket must be signed at the time of the fuelling.  AOC copy with aircraft registration and other documentation related with the aircraft (such as the certificate of airworthiness) also need to be presented.

 

In case of any doubts, the delivery is assumed to be liable for private use and therefore charged with tax.

 

In both Portugal and Spain, cancellations and rebills can only be completed in very specific cases. Due to legislation, in most cases, we can only create a rectifying document for the amount charged incorrectly and cannot credit and rebill. 

 

Details of the fees that apply at different airports can be found by clicking the ‘fees and taxes’ link on the myinvoice homepage  when you log-in to myinvoice.