Italian Aero Taxi Tax
Italian Aero Taxi Tax (imposta erariale sui voli dei passeggeri di aerotaxi) is levied on passengers arriving at and departing from an Italian airport on board executive air charter flights.
Non-Italian registered, privately operated aircraft are exempt from Aero Taxi Tax but qualify for the Italian Luxury Tax if the aircraft remains on Italian soil for more than 6 months in a 12 month period. These 6 months can be non-continues so that the time away doesn't count towards the total number of days.
What is Aero Taxi Tax?
Aero Taxi Tax is due for each passenger and each flight arriving at and departing from an Italian airport. The tax rate depends on the distance between the airport of departure and the final destination. Making a tech stop on the way to the final destination does not alter the distance. The following tax rates apply:
EUR 10 per passenger if distance is below 100 kilometres
EUR 100 per passenger if distance is below 1500 kilometres
EUR 200 per passenger if distance is above 1500 kilometres
Distance means great circle distance plus 95 kilometres. Great circle distance (which is the shortest distance between two points) can be determined using the Rockwell Collins online calculator.
Who is liable to pay the tax?
Only commercially operated flights on board fixed-wing or rotary-wing aircraft are subject to Aero Taxi Tax. Exempt are commercial flights where seats are sold (opposed to renting the whole aircraft) and private, non-commercial flights. It is also worth noting that no tax liability arises for the flight preceding and following a tech stop on Italian soil.
How to declare and pay Aero Taxi Tax?
The deadline for the payment of Aero Taxi Tax depends on the country in which the aircraft is registered. If the aircraft is registered in a member state of the European Economic Area (EEA)* then tax must be paid by the end of the month following the month in which the flight took place. Otherwise, tax must be paid for each leg prior to departure or within 1 day of the date of arrival.
The declaration of tax is done with a simple bank transfer by clearly identifying the aircraft operator and the chargeable flight in the payee reference field. The payee reference must contain the following elements in the exact same order:
- Name of aircraft operator
- Number of passengers
- Tax band (Write “A“ if the distance is below 1500 kilometres and “B” for flights with a distance of more than 1500 kilometres)
- Tax code: 3379
- Date of arrival or departure in the format DDMMYY
Tax payments are made to "Ragioneria Generale dello Stato" using the following bank account details - BIC: BITAITRRENT, IBAN: IT48 A010 0003 2453 4800 8122 400.
* The EEA comprises all 27 EU Member States, as well as Iceland, Liechtenstein and Norway. List of EU Member States: Austria, Belgium, Bulgaria, Cyprus, Croatia, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden