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V2835-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

Aena airport fees are non-tax public patrimonial benefits

The DGT has been asked whether including Aena's losses from the COVID-19 pandemic in the calculation of airport fees violates the principle of legality. The DGT determines that these revenues constitute non-tax public patrimonial benefits and that their amount may be regulated through references to subordinate regulations.

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2021-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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