Abstract: An aircraft seat comprises a sitting part, sides and a backrest, having structural components which undergo controlled deformation under the influence of an overload. The sitting part is provided with a backward inclined upper panel and a lower panel provided with at least one absorber forming the crumple zone. The upper panel is made of a framed rack permanently connected to the sides and to the backrest, while the sitting part, placed inside the rack above the absorber, is attached to the front and rear portions of the rack with a non-releasable connection of reduced tensile strength wherein the front raised part of the rack is provided with a transverse reinforcement forming the support of a thigh portion of legs, and each side is supported on two resilient rings in the shape of a split ring having a specified compressive strength, forming an additional crumple zone.