SPAIN Law and Practice Contributed by: Alfonso López-Ibor and Olivia López-Ibor, Lopez-Ibor Abogados
ed that the Spanish lessee operates an international route representing more than 50% of the total dis - tance flown by the Spanish lessee’s fleet (Article 14.1 (g) of Law IRNR ( Ley del Impuesto sobre la Renta de No Residentes ). 2.7.6 Recognition of Transfer of Ownership Interests Such transfer would constitute a sale and would need to be recorded in Spain in certain circumstances. 2.8 Aircraft Deregistration and Export 2.8.1 Deregistering Aircraft in This Jurisdiction There are certain situations where an aircraft can be deregistered in Spain (Article 31, Royal Decree 384/2015); for example, the loss of the aircraft, or its registration in a foreign country. In order to deregister and export the aircraft, the con - sent of the lessee is required, except where an IDERA is duly recorded in the Spanish Aircraft Register. This means that the lessee must apply for the deregistra - tion of the aircraft upon the expiry of the term of the lease or upon the execution of an early termination agreement. 2.8.2 Lessee’s/Operator’s Consent An aircraft owner, mortgagee or lessor cannot apply for the deregistration of the aircraft without the les - see’s or operator’s consent, except in the case of a duly recorded IDERA. 2.8.3 Required Documentation The enforcement of the IDERA requires: • a copy of the IDERA enforcement document that must be registered in the Aircraft Register; and • a notice addressed to the defaulting party sent by an authenticated mode of communication. The exportation of the aircraft outside the EU also has to be cleared through Spanish customs. 2.8.4 Duration of Deregistration Process In amicable situations, it is quite possible to process the deregistration of an aircraft and obtain an export certificate of airworthiness in around two weeks. However, in adversarial situations, the delays can
be considerable, particularly if the Spanish operator has been declared insolvent or if it is necessary to take legal action in the Spanish courts. Deregistration through the enforcement of the IDERA takes around two to three business days. 2.8.5 Aviation Authority’s Assurances The aviation authority does not provide advance assurances to an aircraft owner, mortgagee or lessor as to the prompt deregistration of the aircraft. 2.8.6 Costs, Fees and Taxes Relating to Deregistration The aviation authority fees payable for 2024 are as follows: The maximum take-off weight of the aircraft is shown in kg, while the fee for deregistration of the aircraft is shown in euros: Deregistration power of attorney (DPOA) is not recog - nised locally for deregistration purposes whereas an IDERA is effective in Spain. The Spanish Aircraft Reg - ister is an operator register and, as a consequence, the DPOA must be granted by the lessee and not the lessor. However, this is a minor issue because the Spanish register will not remove an aircraft on the basis of a DPOA even if granted by a lessee. In sum - mary, a DPOA has limited value in this jurisdiction. In any case, the DPOA should be notarised. There is no need to register or file it with any register or gov - ernment entity. 2.8.8 Documents Required to Enforce Deregistration Power of Attorney No additional documents are required to enforce a DPOA; however, it must be notarised, as it is issued in the form of a public deed. • less than 2,000 kg – EUR77.79; • 2,000–5,700 kg – EUR116.68; • 5,701–15,000 kg – EUR155.55; • 15,001–50,000 kg – EUR194.48; and • 50,001 kg or more– EUR233.34. 2.8.7 Deregistration Power of Attorney
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