Spanish VAT (IVA)
For Sightseeing / Pleasure Flights / Training the IVA rate is 18%
I have heard of helicopter companies charging 8% IVA for helicopter flying, but according to my local Spanish Taxman it is 18%.
Only time 0% used is if it is invoicing from a Spanish company to another European company, which is Non-Spanish and VAT Registered company within the EU. We have to use a special website to confirm if the company is entitled to the 0% IVA rate.
Cheers Jonny