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What is a codeshare flight?
Iberia maintains agreements with other airline companies for selling seats on certain routes operated by them under the code IB4XXX, IB7XXX. These are called "Shared Code Flights" and Iberia Plus clients will earn Avios on all of them. However, tickets against Avios are not available on IB4XXX, IB7XXX shared-code flights.*
Bear in mind that this benefit only applies to getting Avios and not to the possibility of issuing tickets paid for using Avios to fly with these companies.