{"id":3277,"date":"2026-03-10T10:41:38","date_gmt":"2026-03-10T09:41:38","guid":{"rendered":"https:\/\/asesorae.es\/canary-islands-taxation\/repep\/"},"modified":"2026-10-06T11:00:44","modified_gmt":"2026-10-06T09:00:44","slug":"repep","status":"publish","type":"page","link":"https:\/\/asesorae.es\/en\/canary-islands-taxation\/repep\/","title":{"rendered":"REPEP"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3277\" class=\"elementor elementor-3277 elementor-639\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4680ce6 e-flex e-con-boxed e-con e-parent\" data-id=\"4680ce6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-780c1ff e-con-full e-flex e-con e-child\" data-id=\"780c1ff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8684064 elementor-widget elementor-widget-eael-breadcrumbs\" data-id=\"8684064\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-breadcrumbs\">\n\t\t\t<div class=\"eael-breadcrumbs__content\"><a href=\"https:\/\/asesorae.es\/en\/\">Home<\/a> <span class=\"eael-breadcrumb-separator\">|<\/span> <span class = \"eael-current\">Page<\/span><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d956df elementor-widget elementor-widget-heading\" data-id=\"9d956df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">REPEP \u2013 Special Canary Islands Regime for Small Business Owners or Professionals<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56cc4c5 elementor-widget elementor-widget-text-editor\" data-id=\"56cc4c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The biggest tax benefit for the self-employed in the Canary Islands: invoices without IGIC (Canary Islands General Indirect Tax), forget about quarterly returns, and simplify all your administrative tasks. Available only in the Canary Islands.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a680223 e-con-full e-flex e-con e-child\" data-id=\"a680223\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb01315 eael-wpforms-form-button-custom elementor-widget elementor-widget-eael-wpforms\" data-id=\"bb01315\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-wpforms.default\">\n\t\t\t\t\t            <div class=\"eael-contact-form eael-wpforms eael-wpforms-align-default\">\n                                <div class=\"wpforms-container wpforms-container-full wpforms-render-modern\" id=\"wpforms-123\"><form id=\"wpforms-form-123\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"123\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/en\/wp-json\/wp\/v2\/pages\/3277\" data-token=\"ba56344ea03fdbfcd15051805dd68587\" data-token-time=\"1792688009\"><noscript class=\"wpforms-error-noscript\">Please enable JavaScript in your browser to complete this form.<\/noscript><div id=\"wpforms-error-noscript\" style=\"display: none;\">Please enable JavaScript in your browser to complete this form.<\/div><div class=\"wpforms-field-container\"><div id=\"wpforms-123-field_1-container\" class=\"wpforms-field wpforms-field-layout\" data-field-id=\"1\"><div class=\"wpforms-field-layout-rows wpforms-field-large\"><div class=\"wpforms-layout-row\"><div class=\"wpforms-layout-column wpforms-layout-column-50\"><div id=\"wpforms-123-field_2-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"2\"><label class=\"wpforms-field-label\" for=\"wpforms-123-field_2\">Name <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"text\" id=\"wpforms-123-field_2\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][2]\" placeholder=\"Your name\" aria-errormessage=\"wpforms-123-field_2-error\" required><\/div><\/div><div class=\"wpforms-layout-column wpforms-layout-column-50\"><div id=\"wpforms-123-field_3-container\" class=\"wpforms-field wpforms-field-phone\" data-field-id=\"3\"><label class=\"wpforms-field-label\" for=\"wpforms-123-field_3\">Phone number <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"tel\" id=\"wpforms-123-field_3\" class=\"wpforms-field-medium wpforms-field-required wpforms-smart-phone-field\" data-rule-smart-phone-field=\"true\" name=\"wpforms[fields][3]\" placeholder=\"Phone number\" aria-label=\"Phone number\" aria-errormessage=\"wpforms-123-field_3-error\" required><\/div><\/div><\/div><\/div><\/div>\t\t<div id=\"wpforms-123-field_6-container\"\n\t\t\tclass=\"wpforms-field wpforms-field-text\"\n\t\t\tdata-field-type=\"text\"\n\t\t\tdata-field-id=\"6\"\n\t\t\t>\n\t\t\t<label class=\"wpforms-field-label\" for=\"wpforms-123-field_6\" >Paragraph Email Dise\u00f1o<\/label>\n\t\t\t<input type=\"text\" id=\"wpforms-123-field_6\" class=\"wpforms-field-medium\" name=\"wpforms[fields][6]\" >\n\t\t<\/div>\n\t\t<div id=\"wpforms-123-field_4-container\" class=\"wpforms-field wpforms-field-email\" data-field-id=\"4\"><label class=\"wpforms-field-label\" for=\"wpforms-123-field_4\">Email <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"email\" id=\"wpforms-123-field_4\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][4]\" placeholder=\"Email\" spellcheck=\"false\" aria-errormessage=\"wpforms-123-field_4-error\" required><\/div><div id=\"wpforms-123-field_5-container\" class=\"wpforms-field wpforms-field-textarea\" data-field-id=\"5\"><label class=\"wpforms-field-label\" for=\"wpforms-123-field_5\">Paragraph of text<\/label><textarea id=\"wpforms-123-field_5\" class=\"wpforms-field-medium\" name=\"wpforms[fields][5]\" placeholder=\"How can we help you?\" aria-errormessage=\"wpforms-123-field_5-error\" ><\/textarea><\/div><div id=\"wpforms-123-field_11-container\" class=\"wpforms-field wpforms-field-gdpr-checkbox\" data-field-id=\"11\"><label class=\"wpforms-field-label\">GDPR Agreement <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><ul id=\"wpforms-123-field_11\" class=\"wpforms-field-required\"><li class=\"choice-1\"><input type=\"checkbox\" id=\"wpforms-123-field_11_1\" name=\"wpforms[fields][11][]\" value=\"I accept the &lt;a href=&quot;https:\/\/asesorae.es\/aviso-legal\/&quot;&gt;legal notice&lt;\/a&gt; 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it can also be a great economic incentive for those wishing to start a business. The Canary Islands&#8217; tax system differs from that of mainland Spain and the Balearic Islands. In the Canary Islands, there is no Value Added Tax (VAT), but rather the Canary Islands General Indirect Tax (IGIC), among other differences.<\/p><p>The scheme that probably offers the most tax benefits is the Special Regime for Small Business Owners or Professionals (REPEP) . This regime is not available in the rest of Spain or in the Netherlands, the only exceptions within the European Union.<\/p><p>This is a special tax regime that helps self-employed individuals starting their business in the Canary Islands by reducing the tax burden of the local tax rate. In practical terms: if you are self-employed, reside in the Canary Islands, and invoice less than \u20ac50,000 per year, you can avoid charging IGIC (Canary Islands General Indirect Tax) to your clients, file quarterly tax returns, and do not need to maintain IGIC records.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b4e8d72 e-con-full e-flex e-con e-child\" data-id=\"b4e8d72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea094f5 elementor-widget elementor-widget-heading\" data-id=\"ea094f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who can qualify for the Canary Islands Special Regime for Small Businesses?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ac5f4e elementor-widget elementor-widget-text-editor\" data-id=\"4ac5f4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To qualify for the REPEP, you must request it at the time of registration through Form 400 (Census declaration of commencement, modification or cessation).<\/p><p>The REPEP includes, unless expressly waived, natural persons who are residents and carry out their activity in the Canary Islands and whose total volume of operations carried out during the previous calendar year does not exceed \u20ac50,000 (excluding IGIC).<\/p><p><span style=\"font-weight: 400;\">If this amount is exceeded, Form 400 must be submitted again, indicating the obligation to pay taxes under the General Regime. The deadline is January 31st of the year following the year in which the amount was exceeded.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-323b84e e-con-full e-flex e-con e-child\" data-id=\"323b84e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c784829 elementor-widget elementor-widget-html\" data-id=\"c784829\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n    \/* ==========================================================\r\n       TABLA REQUISITOS REPEP - BLINDADA CONTRA ELEMENTOR\r\n       ========================================================== *\/\r\n    .repep-table-wrapper {\r\n        font-family: 'poppins', sans-serif;\r\n        width: 100%;\r\n        margin: 0 auto;\r\n        overflow-x: auto;\r\n        -webkit-overflow-scrolling: touch;\r\n        padding-bottom: 10px; \r\n    }\r\n\r\n    .repep-simple-table {\r\n        width: 100%;\r\n        min-width: 600px; \r\n        border-collapse: separate;\r\n        border-spacing: 0;\r\n        background: #FFFFFF;\r\n        border-radius: 8px;\r\n        border: 1px solid #E2E8F0;\r\n        overflow: hidden; \r\n    }\r\n\r\n    .repep-simple-table th {\r\n        background-color: #106AE0 !important;\r\n        color: #FFFFFF !important;\r\n        padding: 18px 24px;\r\n        text-align: left;\r\n        font-size: 1.05rem;\r\n        font-weight: 600;\r\n    }\r\n\r\n    .repep-simple-table td {\r\n        padding: 16px 24px;\r\n        border-bottom: 1px solid #E2E8F0;\r\n        color: #1E293B;\r\n        font-size: 1rem;\r\n        vertical-align: middle;\r\n        background-color: #FFFFFF; \r\n    }\r\n\r\n    .repep-simple-table tr:last-child td {\r\n        border-bottom: none;\r\n    }\r\n\r\n    .repep-simple-table td:first-child {\r\n        font-weight: 600;\r\n        color: #0A1118;\r\n    }\r\n\r\n    \/* --- COLORES FORZADOS (!important) --- *\/\r\n    .repep-simple-table td.status-ok { \r\n        color: #059669 !important; \r\n        font-weight: 700 !important; \r\n    }\r\n    \r\n    .repep-simple-table td.status-no { \r\n        color: #DC2626 !important; \r\n        font-weight: 700 !important; \r\n    }\r\n\r\n    @media (max-width: 768px) {\r\n        .repep-simple-table th, \r\n        .repep-simple-table td {\r\n            padding: 14px 15px; \r\n            font-size: 0.95rem;\r\n        }\r\n\r\n        .repep-simple-table th:first-child,\r\n        .repep-simple-table td:first-child {\r\n            position: -webkit-sticky;\r\n            position: sticky;\r\n            left: 0;\r\n            z-index: 2;\r\n            width: 160px !important;\r\n            min-width: 160px !important;\r\n            max-width: 160px !important;\r\n            white-space: normal;\r\n            word-wrap: break-word;\r\n            box-shadow: 3px 0 6px -2px rgba(0,0,0,0.08);\r\n        }\r\n\r\n        .repep-simple-table th:first-child {\r\n            z-index: 3; \r\n        }\r\n\r\n        .repep-simple-table th:nth-child(2),\r\n        .repep-simple-table td:nth-child(2) {\r\n            min-width: 220px; \r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div class=\"repep-table-wrapper\">\r\n    <table class=\"repep-simple-table\">\r\n        <thead>\r\n            <tr>\r\n                <th>Condition<\/th>\r\n<th>Eligibility<\/th>\r\n            <\/tr>\r\n        <\/thead>\r\n        <tbody>\r\n            <tr>\r\n                <td>Self-employed individual residing in the Canary Islands<\/td>\r\n<td class=\"status-ok\">\u2714 Yes<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Annual turnover less than \u20ac50,000 (excluding IGIC)<\/td>\r\n<td class=\"status-ok\">\u2714 Yes, it's an essential requirement<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Registration in the census using Modelo 400<\/td>\r\n<td class=\"status-ok\">\u2714 Mandatory<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Companies (SL, SA, cooperatives, joint ownership communities\u2026)<\/td>\r\n<td class=\"status-no\">\u2718 Excluded<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Self-employed individuals who exceed \u20ac50,000 during the fiscal year<\/td>\r\n<td class=\"status-no\">\u2718 Excluded<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Activities exempt from IGIC by nature (healthcare, education\u2026)<\/td>\r\n<td class=\"status-no\">\u2718 Excluded<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Anyone who has not fulfilled the obligation to inform the ATC using a census form<\/td>\r\n<td class=\"status-no\">\u2718 Excluded<\/td>\r\n            <\/tr>\r\n        <\/tbody>\r\n    <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d53c915 e-con-full e-flex e-con e-child\" data-id=\"d53c915\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d51fd18 elementor-widget elementor-widget-heading\" data-id=\"d51fd18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who is excluded from the REPEP?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81c1ec3 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"81c1ec3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Self-employed individuals whose total volume of operations exceeds \u20ac50,000 during the financial year.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Self-employed individuals who exclusively deliver goods or provide services exempt from tax (retail merchants).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Anyone who has not complied with the obligation to inform the Canary Islands Tax Agency of an economic activity using a census form, or the development of the same at a residence.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a363f77 e-con-full e-flex e-con e-child\" data-id=\"a363f77\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bf92298 e-con-full e-flex e-con e-child\" data-id=\"bf92298\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-72bb448 elementor-widget elementor-widget-heading\" data-id=\"72bb448\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Are you unsure whether you meet the REPEP requirements?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41bf18d elementor-widget elementor-widget-text-editor\" data-id=\"41bf18d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">At Asesorae, we review it. We tell you if you can qualify, how to do it, and if it&#8217;s really better for you than the general system.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c9ce35 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"7c9ce35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/asesorae.es\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us now!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b63a41d e-con-full e-flex e-con e-child\" data-id=\"b63a41d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee12815 elementor-widget elementor-widget-heading\" data-id=\"ee12815\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What obligations are there when joining the REPEP?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da9253f elementor-widget elementor-widget-text-editor\" data-id=\"da9253f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The REPEP greatly simplifies management, but it doesn&#8217;t eliminate all obligations. Here&#8217;s what you still need to comply with:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43d316a e-con-full e-flex e-con e-child\" data-id=\"43d316a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c10d28b elementor-widget elementor-widget-html\" data-id=\"c10d28b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n    \/* ==========================================================\r\n       TIMELINE VERTICAL - OBLIGACIONES FISCALES\r\n       ========================================================== *\/\r\n    .vertical-timeline-wrapper {\r\n        position: relative;\r\n        max-width: 1280px; \/* Ancho optimizado para lectura vertical *\/\r\n        margin: 40px auto;\r\n        font-family: 'Poppins', sans-serif;\r\n        padding-left: 20px; \/* Espacio para que la sombra del c\u00edrculo no se corte *\/\r\n    }\r\n\r\n    \/* La L\u00ednea Vertical (Conecta todos los pasos) *\/\r\n    .vertical-timeline-wrapper::before {\r\n        content: '';\r\n        position: absolute;\r\n        top: 20px; \/* Empieza un poco por debajo del borde superior *\/\r\n        bottom: 20px; \/* Termina antes del fondo *\/\r\n        left: 48px; \/* Centrada respecto al c\u00edrculo de 60px *\/\r\n        width: 3px;\r\n        background: #E2E8F0; \/* Gris muy suave *\/\r\n        z-index: 1;\r\n    }\r\n\r\n    \/* Contenedor de cada paso *\/\r\n    .vt-item {\r\n        display: flex;\r\n        align-items: flex-start;\r\n        position: relative;\r\n        margin-bottom: 40px;\r\n        z-index: 2;\r\n    }\r\n\r\n    .vt-item:last-child {\r\n        margin-bottom: 0;\r\n    }\r\n\r\n    \/* El C\u00edrculo con el N\u00famero *\/\r\n    .vt-step-number {\r\n        width: 60px;\r\n        height: 60px;\r\n        background: #FFFFFF;\r\n        border: 3px solid #106AE0; \/* Azul corporativo *\/\r\n        color: #106AE0;\r\n        border-radius: 50%;\r\n        display: flex;\r\n        align-items: center;\r\n        justify-content: center;\r\n        font-size: 1.25rem;\r\n        font-weight: 800;\r\n        flex-shrink: 0;\r\n        margin-right: 30px;\r\n        position: relative;\r\n        z-index: 3;\r\n        \/* El borde blanco grueso sirve como \"borrador\" para ocultar la l\u00ednea gris que pasa por detr\u00e1s *\/\r\n        box-shadow: 0 0 0 8px #FFFFFF;\r\n        transition: all 0.3s ease;\r\n    }\r\n\r\n    \/* Efecto Hover en el c\u00edrculo *\/\r\n    .vt-item:hover .vt-step-number {\r\n        background: #106AE0;\r\n        color: #FFFFFF;\r\n        transform: scale(1.1);\r\n        box-shadow: 0 10px 20px rgba(16, 106, 224, 0.3), 0 0 0 8px #FFFFFF;\r\n    }\r\n\r\n    \/* La Tarjeta de Contenido *\/\r\n    .vt-step-content {\r\n        background: #FFFFFF;\r\n        padding: 30px 35px;\r\n        border-radius: 16px;\r\n        border: 1px solid #E2E8F0;\r\n        box-shadow: 0 10px 30px rgba(0,0,0,0.02);\r\n        width: 100%;\r\n        transition: transform 0.3s ease, border-color 0.3s ease, box-shadow 0.3s ease;\r\n    }\r\n\r\n    .vt-item:hover .vt-step-content {\r\n        transform: translateY(-3px);\r\n        border-color: rgba(16, 106, 224, 0.3);\r\n        box-shadow: 0 15px 40px rgba(0,0,0,0.05);\r\n    }\r\n\r\n    .vt-step-content h3 {\r\n        margin: 0 0 10px 0;\r\n        color: #1E293B;\r\n        font-size: 1.25rem;\r\n        font-weight: 800;\r\n        line-height: 1.3;\r\n    }\r\n\r\n    .vt-step-content p {\r\n        margin: 0;\r\n        color: #64748B;\r\n        font-size: 1.05rem;\r\n        line-height: 1.6;\r\n    }\r\n\r\n    .vt-highlight {\r\n        color: #106AE0;\r\n        font-weight: 600;\r\n    }\r\n\r\n    \/* --- RESPONSIVE M\u00d3VIL --- *\/\r\n    @media (max-width: 600px) {\r\n        .vertical-timeline-wrapper {\r\n            padding-left: 10px;\r\n        }\r\n\r\n        .vertical-timeline-wrapper::before {\r\n            left: 32px; \/* Ajuste por el c\u00edrculo m\u00e1s peque\u00f1o *\/\r\n        }\r\n\r\n        .vt-item {\r\n            gap: 15px; \/* Reducimos separaci\u00f3n general *\/\r\n        }\r\n\r\n        .vt-step-number {\r\n            width: 44px;\r\n            height: 44px;\r\n            font-size: 1rem;\r\n            margin-right: 15px;\r\n            border-width: 2px;\r\n            box-shadow: 0 0 0 6px #FFFFFF;\r\n        }\r\n\r\n        .vt-item:hover .vt-step-number {\r\n            box-shadow: 0 5px 15px rgba(16, 106, 224, 0.3), 0 0 0 6px #FFFFFF;\r\n        }\r\n\r\n        .vt-step-content {\r\n            padding: 20px;\r\n        }\r\n\r\n        .vt-step-content h3 {\r\n            font-size: 1.1rem;\r\n        }\r\n        \r\n        .vt-step-content p {\r\n            font-size: 0.95rem;\r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div class=\"vertical-timeline-wrapper\">\r\n\r\n    <div class=\"vt-item\">\r\n        <div class=\"vt-step-number\">01<\/div>\r\n <div class=\"vt-step-content\">\r\n <h3>Census registration \u2014 Modelo 400 (before starting)<\/h3>\r\n <p>Submit your inclusion, waiver, or exclusion to the Canary Islands Tax Agency by means of a census declaration (Form 400). This is the first mandatory step, even if you have been operating for some time.<\/p>\r\n <\/div> \r\n    <\/div>\r\n\r\n    <div class=\"vt-item\">\r\n        <div class=\"vt-step-number\">02<\/div>\r\n <div class=\"vt-step-content\">\r\n <h3>Issue invoices with a clear message<\/h3>\r\n <p>Issue invoices including the phrase \"Tax exemption\" or \"Transaction exempt from IGIC due to tax exemption.\" Without this mention, the invoice does not comply with the legal requirements of the REPEP.<\/p>\r\n <\/div> \r\n    <\/div>\r\n\r\n    <div class=\"vt-item\">\r\n        <div class=\"vt-step-number\">03<\/div>\r\n <div class=\"vt-step-content\">\r\n <h3>Modelo 425 \u2014 Annual Information Return (January)<\/h3>\r\n <p>Submit the Annual IGIC Information Return (Modelo 425) once a year. It is mandatory even if you haven't invoiced anything. It doesn't imply payment to the Tax Agency, but failure to submit it on time will result in penalties.<\/p>\r\n <\/div> \r\n    <\/div>\r\n\r\n    <div class=\"vt-item\">\r\n        <div class=\"vt-step-number\">04<\/div>\r\n <div class=\"vt-step-content\">\r\n <h3>Keep an eye on the \u20ac50,000 limit<\/h3>\r\n <p>Ensure that annual turnover does not exceed \u20ac50,000. If it does, submit a new Form 400 before January 31 of the following year to notify the change to the general tax regime.<\/p>\r\n <\/div> \r\n    <\/div>\r\n\r\n    <div class=\"vt-item\">\r\n        <div class=\"vt-step-number\">05<\/div>\r\n <div class=\"vt-step-content\">\r\n <h3>IRPF doesn't disappear<\/h3>\r\n <p>The REPEP only affects the IGIC. Income continues to be taxed under Personal Income Tax (IRPF) as income from economic activities, without prejudice to the possibility of applying the numerous regional tax deductions available on the income tax return for residents of the Canary Islands.<\/p>\r\n <\/div> \r\n    <\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2074695 e-con-full e-flex e-con e-child\" data-id=\"2074695\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8a51b5b elementor-widget elementor-widget-heading\" data-id=\"8a51b5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the benefits of REPEP?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be32672 elementor-widget elementor-widget-text-editor\" data-id=\"be32672\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Those who opt for the REPEP do not have to charge IGIC on their sales or services, nor pay this tax quarterly, resulting in significant savings. Furthermore, they are not required to file the quarterly tax return (Modelo 420).<\/span><\/p><p><span style=\"font-weight: 400;\">It should be noted that income tax and other taxes must also be paid, without prejudice to being able to apply the numerous regional deductions for residents of the archipelago.<\/span><\/p><p><span style=\"font-weight: 400;\">In conclusion, the REPEP is a very advantageous tax regime for those with a medium-low income level, due to the savings it provides, as well as the simplification of tax obligations it entails.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e0271aa e-con-full e-flex e-con e-child\" data-id=\"e0271aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-31151ab e-con-full e-flex e-con e-child\" data-id=\"31151ab\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea759e8 elementor-widget elementor-widget-icon-box\" data-id=\"ea759e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNo quarterly IGIC income\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tYou don't pay the 7% IGIC tax to the tax authorities each quarter. That money stays in your account.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac11130 e-con-full e-flex e-con e-child\" data-id=\"ac11130\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77d3053 elementor-widget elementor-widget-icon-box\" data-id=\"77d3053\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tMore competitive prices\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tYour invoices are 7% cheaper than those of a self-employed worker under the standard scheme. A direct advantage over the competition.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a6d18a1 e-con-full e-flex e-con e-child\" data-id=\"a6d18a1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dc5afb0 e-con-full e-flex e-con e-child\" data-id=\"dc5afb0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd1bf32 elementor-widget elementor-widget-icon-box\" data-id=\"dd1bf32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNo quarterly Modelo 420\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tYou only need to submit the annual summary, Modelo 425, in January. Much less bureaucracy and administrative burden.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b67db58 e-con-full e-flex e-con e-child\" data-id=\"b67db58\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2544248 elementor-widget elementor-widget-icon-box\" data-id=\"2544248\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNo IGIC record books\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tYou are not required to keep IGIC ledgers. Total administrative simplification.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-44ecbf6 e-con-full e-flex e-con e-child\" data-id=\"44ecbf6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a199745 e-con-full e-flex e-con e-child\" data-id=\"a199745\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47c8442 elementor-widget elementor-widget-heading\" data-id=\"47c8442\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">REPEP vs. IGIC General Regime: Key Differences<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7bfdc70 e-con-full e-flex e-con e-child\" data-id=\"7bfdc70\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f791deb e-con-full e-flex e-con e-child\" data-id=\"f791deb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-327e633 elementor-widget elementor-widget-heading\" data-id=\"327e633\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">With REPEP<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1f359c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e1f359c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You don't charge IGIC to your customers<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You don't file Modelo 420 every quarter<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You don't have to keep IGIC record books<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You only need to submit the annual Modelo 425<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">More competitive prices<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Less administrative burden<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e644e05 e-con-full e-flex e-con e-child\" data-id=\"e644e05\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c365bf elementor-widget elementor-widget-heading\" data-id=\"4c365bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Without REPEP (General Regime)<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa037c8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"aa037c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You charge your customers 7% IGIC<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You submit Modelo 420 every quarter<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You have to keep IGIC record books<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">You can deduct the IGIC from your expenses<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Greater administrative complexity<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">It might be convenient if you have a lot of expenses<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-007f553 e-con-full e-flex e-con e-child\" data-id=\"007f553\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-312b8d0 elementor-widget elementor-widget-heading\" data-id=\"312b8d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who is exempt from paying IGIC?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12b089b elementor-widget elementor-widget-text-editor\" data-id=\"12b089b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">It is important to distinguish between the REPEP exemption (based on turnover) and the objective IGIC exemptions based on the type of activity. Activities that are exempt from IGIC by their very nature do not need the REPEP, but neither can they qualify for it.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4472bb5 e-con-full e-grid e-con e-child\" data-id=\"4472bb5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ace313e e-con-full e-flex e-con e-child\" data-id=\"ace313e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ff2cf7 elementor-widget elementor-widget-icon-box\" data-id=\"1ff2cf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tHealthcare\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-036e1de e-con-full e-flex e-con e-child\" data-id=\"036e1de\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0798ba elementor-widget elementor-widget-icon-box\" data-id=\"e0798ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tRetail trade\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4f65777 e-con-full e-flex e-con e-child\" data-id=\"4f65777\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41ff10b elementor-widget elementor-widget-icon-box\" data-id=\"41ff10b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tEducation\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b8bd2da e-con-full e-flex e-con e-child\" data-id=\"b8bd2da\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3b2b0b elementor-widget elementor-widget-icon-box\" data-id=\"f3b2b0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tCultural businesses\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ebc5c3 e-con-full e-flex e-con e-child\" data-id=\"2ebc5c3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea79ca7 elementor-widget elementor-widget-icon-box\" data-id=\"ea79ca7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tBlood deliveries\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c9f39e e-con-full e-flex e-con e-child\" data-id=\"2c9f39e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2caa68e elementor-widget elementor-widget-icon-box\" data-id=\"2caa68e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tInsurance and reinsurance operations\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aaf1fa1 e-con-full e-flex e-con e-child\" data-id=\"aaf1fa1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b62f96 elementor-widget elementor-widget-icon-box\" data-id=\"4b62f96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tFinancial operations\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f542a9 e-con-full e-flex e-con e-child\" data-id=\"3f542a9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-316f1f3 elementor-widget elementor-widget-icon-box\" data-id=\"316f1f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tSocial assistance services\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e52143 e-con-full e-flex e-con e-child\" data-id=\"1e52143\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c4fcc9 elementor-widget elementor-widget-icon-box\" data-id=\"9c4fcc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPostal services\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6975660 e-con-full e-flex e-con e-child\" data-id=\"6975660\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ef6050b elementor-widget elementor-widget-icon-box\" data-id=\"ef6050b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tServices provided by sports entities\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-67b1dbd e-con-full e-flex e-con e-child\" data-id=\"67b1dbd\" data-element_type=\"container\" data-e-type=\"container\" id=\"calculadora\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a21517 elementor-widget elementor-widget-heading\" data-id=\"5a21517\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">C\u00f3mo solicitar el REPEP paso a paso<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52ce6d0 elementor-widget elementor-widget-text-editor\" data-id=\"52ce6d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pedir el REPEP es muy sencillo, solo tienes que hacer lo siguiente:<\/p><p>\u00a0<\/p><h3 class=\"wp-block-heading\"><strong>El Modelo 400: Tu puerta de entrada al r\u00e9gimen<\/strong><\/h3><p>Para darte de alta, debes presentar el <strong>Modelo 400<\/strong> ante la Agencia Tributaria Canaria. En este documento marcar\u00e1s la casilla correspondiente para solicitar tu inclusi\u00f3n en el r\u00e9gimen especial.<\/p><p>\u00a0<\/p><h3 class=\"wp-block-heading\"><strong>Plazos para solicitar el alta o la renuncia<\/strong><\/h3><p>Normalmente, el alta se realiza al inicio de la actividad o durante el mes de enero si ya eras aut\u00f3nomo y quieres cambiarte de r\u00e9gimen porque tus ingresos han bajado.<\/p><p>\u00a0<\/p><h3 class=\"wp-block-heading\"><strong>\u00bfQu\u00e9 ocurre si superas el l\u00edmite de ingresos durante el a\u00f1o?<\/strong><\/h3><p>Si a mitad de a\u00f1o tus ingresos superan los 50.000 euros, quedar\u00e1s excluido del r\u00e9gimen y tendr\u00e1s que empezar a facturar con IGIC a partir del a\u00f1o siguiente (o seg\u00fan la normativa espec\u00edfica de ese momento).<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ad7433 elementor-widget elementor-widget-heading\" data-id=\"6ad7433\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Is the REPEP or the General Regime better for you?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-060a64d elementor-widget elementor-widget-text-editor\" data-id=\"060a64d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Enter your estimated billing and we&#8217;ll tell you instantly which plan best suits your situation:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e53164 elementor-widget elementor-widget-html\" data-id=\"0e53164\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n    \/* ==========================================================\r\n       CALCULADORA REPEP 2026 - WIDGET ELEMENTOR\r\n       ========================================================== *\/\r\n    .repep-widget-container {\r\n        font-family: 'Poppins', sans-serif;\r\n        width: 100%;\r\n        margin: 0 auto;\r\n    }\r\n\r\n    .repep-widget-container h2 {\r\n        font-size: 2.2rem;\r\n        font-weight: 800;\r\n        color: #0A1118;\r\n        margin-bottom: 10px;\r\n        display: flex;\r\n        align-items: center;\r\n        gap: 12px;\r\n    }\r\n\r\n    .repep-widget-container p.desc {\r\n        font-size: 1.05rem;\r\n        color: #475569;\r\n        margin-bottom: 30px;\r\n    }\r\n\r\n    .repep-box {\r\n        background: #ffffff;\r\n        border: 1px solid #E2E8F0;\r\n        border-radius: 12px;\r\n        padding: 30px;\r\n        box-shadow: 0 10px 30px rgba(0,0,0,0.03);\r\n    }\r\n\r\n    .repep-box-title {\r\n        color: #106AE0;\r\n        font-size: 1.8rem;\r\n        font-weight: 700;\r\n        margin-top: 0;\r\n        margin-bottom: 25px;\r\n    }\r\n\r\n    .repep-grid {\r\n        display: grid;\r\n        grid-template-columns: 1fr 1fr auto;\r\n        gap: 20px;\r\n        align-items: end;\r\n    }\r\n\r\n    .repep-group {\r\n        display: flex;\r\n        flex-direction: column;\r\n        gap: 8px;\r\n    }\r\n\r\n    .repep-group label {\r\n        font-size: 0.85rem;\r\n        font-weight: 600;\r\n        color: #1E293B;\r\n    }\r\n\r\n    .repep-input {\r\n        padding: 12px 15px;\r\n        border-radius: 8px;\r\n        border: 1px solid #CBD5E1;\r\n        font-size: 1rem;\r\n        outline: none;\r\n        width: 100%;\r\n        box-sizing: border-box;\r\n        transition: border 0.3s;\r\n        font-family: inherit;\r\n        height: auto;\r\n        line-height: normal;\r\n    }\r\n\r\n    .repep-input:focus {\r\n        border-color: #106AE0;\r\n        box-shadow: 0 0 0 3px rgba(16, 106, 224, 0.1);\r\n    }\r\n\r\n    .repep-btn {\r\n        background: #1D4ED8;\r\n        color: #FFFFFF;\r\n        border: none;\r\n        padding: 12px 25px;\r\n        border-radius: 8px;\r\n        font-size: 1rem;\r\n        font-weight: 600;\r\n        cursor: pointer;\r\n        transition: all 0.3s ease;\r\n        height: 46px; \/* Para alinear con los inputs *\/\r\n        display: flex;\r\n        align-items: center;\r\n        justify-content: center;\r\n    }\r\n\r\n    .repep-btn:hover {\r\n        background: #1E3A8A;\r\n    }\r\n\r\n    .repep-btn:disabled {\r\n        opacity: 0.7;\r\n        cursor: not-allowed;\r\n    }\r\n\r\n    \/* Fila del email captador *\/\r\n    .repep-email-row {\r\n        margin-top: 20px;\r\n        border-top: 1px solid #E2E8F0;\r\n        padding-top: 20px;\r\n        display: grid;\r\n        grid-template-columns: 1fr auto;\r\n        gap: 20px;\r\n        align-items: end;\r\n    }\r\n\r\n    \/* Cajas de Resultados *\/\r\n    .repep-result {\r\n        margin-top: 30px;\r\n        padding: 20px 25px;\r\n        border-radius: 8px;\r\n        display: none;\r\n        animation: fadeIn 0.5s ease;\r\n    }\r\n\r\n    @keyframes fadeIn {\r\n        from { opacity: 0; transform: translateY(-10px); }\r\n        to { opacity: 1; transform: translateY(0); }\r\n    }\r\n\r\n    .repep-result h4 {\r\n        margin-top: 0;\r\n        margin-bottom: 10px;\r\n        font-size: 1.1rem;\r\n        font-weight: 700;\r\n        display: flex;\r\n        align-items: center;\r\n        gap: 8px;\r\n    }\r\n\r\n    .repep-result p {\r\n        margin: 0 0 5px 0;\r\n        font-size: 0.95rem;\r\n        line-height: 1.6;\r\n    }\r\n\r\n    \/* Estado: L\u00edmite Superado (Rojo) *\/\r\n    .repep-error {\r\n        background-color: #FEF2F2;\r\n        border: 1px solid #FECACA;\r\n        color: #991B1B;\r\n    }\r\n\r\n    .repep-error h4 {\r\n        color: #B91C1C;\r\n    }\r\n\r\n    \/* Estado: Apto REPEP (Verde) *\/\r\n    .repep-success {\r\n        background-color: #F0FDF4;\r\n        border: 1px solid #A7F3D0;\r\n        color: #065F46;\r\n    }\r\n\r\n    .repep-success h4 {\r\n        color: #047857;\r\n    }\r\n\r\n    .repep-disclaimer {\r\n        font-size: 0.8rem;\r\n        color: #64748B;\r\n        margin-top: 20px;\r\n    }\r\n\r\n    .success-msg-email {\r\n        color: #10B981;\r\n        font-weight: bold;\r\n        font-size: 0.9rem;\r\n        margin-top: 10px;\r\n        display: none;\r\n    }\r\n\r\n    \/* Responsive *\/\r\n    @media (max-width: 768px) {\r\n        .repep-grid {\r\n            grid-template-columns: 1fr;\r\n            gap: 15px;\r\n        }\r\n        .repep-email-row {\r\n            grid-template-columns: 1fr;\r\n            gap: 15px;\r\n        }\r\n        .repep-btn {\r\n            width: 100%;\r\n        }\r\n        .repep-widget-container h2 {\r\n            font-size: 1.8rem;\r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div class=\"repep-widget-container\">\r\n    <div class=\"repep-box\">\r\n        <h3 class=\"repep-box-title\">REPEP 2026 Calculator<\/h3>\r\n        \r\n        <div class=\"repep-grid\">\r\n             \r\n<div class=\"repep-group\"><label for=\"rep-ingresos\">Estimated annual revenue (\u20ac)<\/label>\r\n<input type=\"number\" id=\"rep-ingresos\" class=\"repep-input\" placeholder=\"Example: 25000\" min=\"0\"\/><\/div>\r\n \r\n \r\n<div class=\"repep-group\"><label for=\"rep-gastos\">Estimated expenses including IGIC (\u20ac)<\/label>\r\n<input type=\"number\" id=\"rep-gastos\" class=\"repep-input\" placeholder=\"Example: 3000\" min=\"0\"\/><\/div>\r\n \r\n \r\n<div class=\"repep-group\" style=\"display:none;\" id=\"btn-calc-simple-container\"><button class=\"repep-btn\" onclick=\"mostrarEmailParaCalcular()\">Calculate \u2192<\/button><\/div>\r\n \r\n        <\/div>\r\n\r\n        <div id=\"repep-email-section\" class=\"repep-email-row\">\r\n             \r\n<div class=\"repep-group\"><label for=\"rep-email\">Your email address *<\/label>\r\n<input type=\"email\" id=\"rep-email\" class=\"repep-input\" placeholder=\"To send you the breakdown\" required=\"\"\/><\/div>\r\n \r\n<button id=\"rep-submit-btn\" class=\"repep-btn\" onclick=\"calcularYEnviarRepep()\">Calculate and Send<\/button>\r\n        <\/div>\r\n        <div id=\"rep-success-message\" class=\"success-msg-email\">\u2713 Result sent to your email!<\/div>\r\n\r\n <div id=\"rep-result-box\" class=\"repep-result\">\r\n <h4 id=\"rep-res-title\">Result<\/h4>\r\n<div id=\"rep-res-body\"><\/div>\r\n <\/div>\r\n\r\n <p class=\"repep-disclaimer\">* This result is indicative. For personalized tax planning, consult an advisor.<\/p>\r\n    <\/div>\r\n<\/div>\r\n\r\n<script>\r\n    function calcularYEnviarRepep() {\r\n        let ingresosInput = document.getElementById('rep-ingresos').value;\r\n        let gastosInput = document.getElementById('rep-gastos').value;\r\n        let emailInput = document.getElementById('rep-email').value;\r\n        let btn = document.getElementById('rep-submit-btn');\r\n        let resBox = document.getElementById('rep-result-box');\r\n        let resTitle = document.getElementById('rep-res-title');\r\n        let resBody = document.getElementById('rep-res-body');\r\n        let successMsg = document.getElementById('rep-success-message');\r\n\r\n        let ingresos = parseFloat(ingresosInput) || 0;\r\n        let gastos = parseFloat(gastosInput) || 0;\r\n\r\n        if (ingresos <= 0) {\r\n            alert(\"Por favor, introduce una facturaci\u00f3n estimada v\u00e1lida.\");\r\n            return;\r\n        }\r\n        if (!emailInput || !emailInput.includes(\"@\")) {\r\n            alert(\"Por favor, introduce un correo v\u00e1lido para enviarte el resultado.\");\r\n            return;\r\n        }\r\n\r\n        let formatCurrency = new Intl.NumberFormat('es-ES', { style: 'currency', currency: 'EUR' });\r\n        let strIngresos = formatCurrency.format(ingresos);\r\n        \r\n        let titulo = \"\";\r\n        let cuerpo = \"\";\r\n        let esApto = false;\r\n\r\n        \/\/ L\u00d3GICA REPEP (L\u00edmite 30.000\u20ac)\r\n        if (ingresos <= 30000) {\r\n            esApto = true;\r\n            titulo = \"\u2713 Cumples los requisitos para el REPEP\";\r\n            cuerpo = `<p>Con <strong>${strIngresos}<\/strong> de facturaci\u00f3n est\u00e1s por debajo del l\u00edmite de 30.000 \u20ac y puedes beneficiarte del REPEP.<\/p>\r\n                      <p><strong>Ventaja:<\/strong> No tendr\u00e1s que repercutir IGIC a tus clientes ni presentar el Modelo 420 trimestral.<\/p>\r\n                      <p>Recuerda que debes darte de alta marcando la casilla correspondiente en el Modelo 400.<\/p>`;\r\n            \r\n            resBox.className = \"repep-result repep-success\";\r\n        } else {\r\n            esApto = false;\r\n            let igicRepercutir = ingresos * 0.07;\r\n            let igicDeducible = gastos * 0.07;\r\n            let igicNeto = igicRepercutir - igicDeducible;\r\n            if(igicNeto < 0) igicNeto = 0;\r\n\r\n            titulo = \"\u26a0 Superar\u00edas el l\u00edmite del REPEP\";\r\n            cuerpo = `<p>Con <strong>${strIngresos}<\/strong> de facturaci\u00f3n superas los 30.000 \u20ac y deber\u00e1s tributar en r\u00e9gimen general del IGIC.<\/p>\r\n                      <p>IGIC a repercutir e ingresar: <strong>${formatCurrency.format(igicRepercutir)}<\/strong>. IGIC deducible por gastos: <strong>${formatCurrency.format(igicDeducible)}<\/strong>.<\/p>\r\n                      <p>IGIC neto estimado a pagar: <strong>${formatCurrency.format(igicNeto)}<\/strong>. Presentar\u00e1s el Modelo 420 cada trimestre.<\/p>`;\r\n            \r\n            resBox.className = \"repep-result repep-error\";\r\n        }\r\n\r\n        \/\/ Mostrar en pantalla\r\n        resTitle.innerText = titulo;\r\n        resBody.innerHTML = cuerpo;\r\n        resBox.style.display = \"block\";\r\n        successMsg.style.display = \"none\";\r\n\r\n        \/\/ Enviar a WordPress\r\n        btn.innerText = \"Enviando...\";\r\n        btn.disabled = true;\r\n\r\n        var formData = new FormData();\r\n        formData.append('action', 'enviar_calculo_repep');\r\n        formData.append('email', emailInput);\r\n        formData.append('facturacion', strIngresos);\r\n        formData.append('gastos', formatCurrency.format(gastos));\r\n        formData.append('resultado_texto', titulo);\r\n        formData.append('desglose', cuerpo.replace(\/<[^>]*>?\/gm, '')); \/\/ Quita etiquetas HTML para el correo simple\r\n\r\n        fetch(window.location.origin + '\/wp-admin\/admin-ajax.php', {\r\n            method: 'POST',\r\n            body: formData\r\n        })\r\n        .then(response => response.json())\r\n        .then(data => {\r\n            btn.innerText = \"Recalcular y Enviar\";\r\n            btn.disabled = false;\r\n            successMsg.style.display = \"block\";\r\n        })\r\n        .catch(error => {\r\n            btn.innerText = \"Calcular y Enviar\";\r\n            btn.disabled = false;\r\n            alert(\"El c\u00e1lculo se realiz\u00f3, pero hubo un problema al enviar el correo.\");\r\n        });\r\n    }\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-90e8e5d e-con-full e-flex e-con e-child\" data-id=\"90e8e5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a71829 elementor-widget elementor-widget-heading\" data-id=\"3a71829\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions about REPEP<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07bc62a elementor-widget elementor-widget-n-accordion\" data-id=\"07bc62a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8110\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-8110\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> What is REPEP? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8110\" class=\"elementor-element elementor-element-3f2b51b e-con-full e-flex e-con e-child\" data-id=\"3f2b51b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df441ca elementor-widget elementor-widget-text-editor\" data-id=\"df441ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">It is a special IGIC tax regime for small businesses and professionals in the Canary Islands. It allows self-employed individuals with annual revenue of less than \u20ac50,000 to operate without charging IGIC to their clients and without filing quarterly tax returns. It is exclusive to the Canary Islands archipelago within Spain.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8111\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8111\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> Who can benefit from the REPEP? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8111\" class=\"elementor-element elementor-element-0a9b9ca e-con-full e-flex e-con e-child\" data-id=\"0a9b9ca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fdc0ae3 elementor-widget elementor-widget-text-editor\" data-id=\"fdc0ae3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Self-employed individuals or professionals with tax domicile and activity in the Canary Islands, with annual income below \u20ac50,000. Companies (SL, SA, cooperatives\u2026) cannot be included in the REPEP under any circumstances.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8112\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8112\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> What are the advantages of REPEP? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8112\" class=\"elementor-element elementor-element-b5c3628 e-con-full e-flex e-con e-child\" data-id=\"b5c3628\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ff99d0 elementor-widget elementor-widget-text-editor\" data-id=\"3ff99d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Those registered under the REPEP scheme are exempt from charging IGIC on their invoices and from filing quarterly self-assessments (Modelo 420). This represents a direct saving of time and money, as well as simplifying the entire IGIC tax management process.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8113\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8113\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> Am I required to issue invoices with IGIC if I am registered in the REPEP? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8113\" class=\"elementor-element elementor-element-59441f6 e-con-full e-flex e-con e-child\" data-id=\"59441f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3bf3a44 elementor-widget elementor-widget-text-editor\" data-id=\"3bf3a44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">No. Invoices are issued without IGIC and must include the statement &#8220;Tax exemption&#8221; or &#8220;Transaction exempt from IGIC due to tax exemption&#8221; (regulated in Article 10.1.28 of Law 20\/1991). Omitting this statement is a formal non-compliance that may result in penalties.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8114\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8114\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> Can I deduct the IGIC I have paid if I am registered in the REPEP? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8114\" class=\"elementor-element elementor-element-48945e1 e-con-full e-flex e-con e-child\" data-id=\"48945e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cc15cb7 elementor-widget elementor-widget-text-editor\" data-id=\"cc15cb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">No. Since you don&#8217;t charge IGIC to your customers, you also can&#8217;t deduct the IGIC you pay on your purchases and expenses. This is the main drawback of the system. If you have high expenses subject to IGIC, the general system might be more advantageous in the long run.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8115\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8115\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> Is it compatible with being self-employed? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8115\" class=\"elementor-element elementor-element-b92bfee e-con-full e-flex e-con e-child\" data-id=\"b92bfee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ee5551 elementor-widget elementor-widget-text-editor\" data-id=\"6ee5551\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Yes, the REPEP applies specifically to self-employed individuals (natural persons) provided they meet the residency requirements in the Canary Islands and do not exceed the annual turnover limit of \u20ac50,000.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8116\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8116\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> How do I apply for inclusion in the REPEP? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8116\" class=\"elementor-element elementor-element-23e8461 e-con-full e-flex e-con e-child\" data-id=\"23e8461\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68e4092 elementor-widget elementor-widget-text-editor\" data-id=\"68e4092\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Registration is done by submitting a census declaration using Modelo 400 to the Canary Islands Tax Agency. This can be requested at the time of registration or, if you are already registered, by submitting a census modification. Inclusion is automatic if you meet the requirements, unless you expressly opt out.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8117\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8117\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> Can I opt out of the REPEP? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8117\" class=\"elementor-element elementor-element-7056d8a e-con-full e-flex e-con e-child\" data-id=\"7056d8a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-824a5de elementor-widget elementor-widget-text-editor\" data-id=\"824a5de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Yes, you can resign at the start of your business activity or during the month of December of the year prior to the year in which the resignation takes effect. Important: voluntary resignation is valid for a minimum of 3 years , during which time you will not be able to reapply for the REPEP registration even if you meet the requirements.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8118\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8118\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> What happens if I exceed \u20ac50,000 in income? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8118\" class=\"elementor-element elementor-element-648bdd3 e-con-full e-flex e-con e-child\" data-id=\"648bdd3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0743f42 elementor-widget elementor-widget-text-editor\" data-id=\"0743f42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The special tax regime will no longer apply, and you will be subject to the general IGIC regime starting January 1st of the following year . You have until January 31st of that year to submit the required Modelo 400 for modification. If your turnover falls below \u20ac50,000 in a subsequent year, you can reapply for inclusion in the REPEP.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8119\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8119\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> Does the REPEP also exempt me from income tax? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8119\" class=\"elementor-element elementor-element-c4f1ad9 e-con-full e-flex e-con e-child\" data-id=\"c4f1ad9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de5c81b elementor-widget elementor-widget-text-editor\" data-id=\"de5c81b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">No. The REPEP only affects the IGIC. Income continues to be taxed under Personal Income Tax (IRPF) as usual. However, in the Canary Islands, there are specific regional tax deductions available on your tax return that can significantly reduce your tax liability.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c11e6b elementor-widget elementor-widget-html\" data-id=\"6c11e6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"FAQPage\",\r\n  \"mainEntity\": [\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfQu\u00e9 es el REPEP?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Es un r\u00e9gimen fiscal especial del IGIC para peque\u00f1os empresarios y profesionales en Canarias. Permite a los aut\u00f3nomos que no superen los 30.000 \u20ac de facturaci\u00f3n anual operar sin repercutir IGIC a sus clientes y sin presentar declaraciones trimestrales. Es exclusivo del archipi\u00e9lago canario dentro de Espa\u00f1a.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfQui\u00e9n puede acogerse al REPEP?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Empresarios o profesionales personas f\u00edsicas con domicilio fiscal y actividad en Canarias, con ingresos anuales inferiores a 30.000 \u20ac. Las sociedades (SL, SA, cooperativas\u2026) no pueden acogerse al REPEP bajo ninguna circunstancia.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfQu\u00e9 ventajas tiene el REPEP?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Los acogidos al REPEP est\u00e1n exentos de repercutir IGIC en sus facturas y de presentar autoliquidaciones trimestrales (Modelo 420). Esto supone un ahorro directo de tiempo y dinero, adem\u00e1s de simplificar toda la gesti\u00f3n fiscal del IGIC.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfEstoy obligado a emitir facturas con IGIC si estoy en el REPEP?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"No. Las facturas se emiten sin IGIC y deben incluir la menci\u00f3n \\\"Exenci\u00f3n franquicia fiscal\\\" u \\\"Operaci\u00f3n exenta de IGIC por franquicia fiscal\\\" (regulada en el art. 10.1.28 de la Ley 20\/1991). Omitir esta leyenda es un incumplimiento formal que puede acarrear sanciones.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfPuedo deducirme el IGIC soportado si estoy en el REPEP?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"No. Al no repercutir IGIC a tus clientes, tampoco puedes deducir el IGIC que pagas en tus compras y gastos. Es la principal contrapartida del r\u00e9gimen. Si tienes gastos elevados con IGIC, puede que el r\u00e9gimen general te resulte m\u00e1s ventajoso a largo plazo.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfEs compatible con ser aut\u00f3nomo?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"S\u00ed, el REPEP se aplica precisamente a aut\u00f3nomos (personas f\u00edsicas) siempre que cumplan los requisitos de residencia en Canarias y no superen el l\u00edmite de facturaci\u00f3n de 30.000 \u20ac anuales.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfC\u00f3mo se solicita la inclusi\u00f3n en el REPEP?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Mediante declaraci\u00f3n censal a trav\u00e9s del Modelo 400 ante la Agencia Tributaria Canaria. Se puede solicitar en el momento del alta o, si ya est\u00e1s dado de alta, presentando una modificaci\u00f3n censal. La inclusi\u00f3n es t\u00e1cita si cumples los requisitos, salvo renuncia expresa.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfPuedo renunciar al REPEP?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"S\u00ed, se puede renunciar al inicio de actividad o durante el mes de diciembre del a\u00f1o anterior al que surte efectos. Importante: la renuncia voluntaria tiene una validez m\u00ednima de 3 a\u00f1os, durante los cuales no podr\u00e1s volver a solicitar el REPEP aunque cumplas los requisitos.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfQu\u00e9 pasa si supero los 30.000 \u20ac de ingresos?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Se pierde la aplicaci\u00f3n del r\u00e9gimen y se pasa al r\u00e9gimen general del IGIC a partir del 1 de enero del a\u00f1o siguiente. Tienes hasta el 31 de enero de ese a\u00f1o para presentar el Modelo 400 de modificaci\u00f3n. Si en un ejercicio posterior vuelves a facturar menos de 30.000 \u20ac, puedes solicitar de nuevo la inclusi\u00f3n en el REPEP.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfEl REPEP me exime tambi\u00e9n del IRPF?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"No. El REPEP solo afecta al IGIC. Los ingresos siguen tributando por IRPF con normalidad. Eso s\u00ed, en Canarias existen deducciones auton\u00f3micas espec\u00edficas en la declaraci\u00f3n de la renta que pueden reducir significativamente tu cuota.\"\r\n      }\r\n    }\r\n  ]\r\n}\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9524afb e-con-full e-flex e-con e-child\" data-id=\"9524afb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-449972d e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"449972d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t<div class=\"elementor-element elementor-element-d7a38c8 e-con-full e-flex e-con e-child\" data-id=\"d7a38c8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-06a8843 elementor-widget elementor-widget-heading\" data-id=\"06a8843\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">We process your REPEP<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae38983 elementor-widget elementor-widget-text-editor\" data-id=\"ae38983\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We take care of your Model 400 and all the paperwork so you can invoice without IGIC from day one.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d8c3ac elementor-widget elementor-widget-text-editor\" data-id=\"5d8c3ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>From \u20ac57\/month \u00b7 No commitment<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9e693c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b9e693c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/asesorae.es\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-788070d e-con-full e-flex e-con e-child\" data-id=\"788070d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d198fb2 elementor-widget elementor-widget-heading\" data-id=\"d198fb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Contents of this guide<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8205e6 elementor-widget elementor-widget-table-of-contents\" data-id=\"d8205e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;&quot;,&quot;library&quot;:&quot;&quot;},&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-toc__d8205e6\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e01e7fb e-flex e-con-boxed e-con e-parent\" data-id=\"e01e7fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3c647d7 e-con-full e-flex e-con e-child\" data-id=\"3c647d7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ca45590 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"ca45590\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Do you need help with the REPEP?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c5c9eb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3c5c9eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">We&#8217;ll get back to you in less than 24 hours!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b46c837 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b46c837\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/34622651432\" rel=\"nofollow noopener\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us via WhatsApp!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-92efe0a e-flex e-con-boxed e-con e-parent\" data-id=\"92efe0a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-37062a9 e-con-full e-flex e-con e-child\" data-id=\"37062a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74b0cea elementor-widget elementor-widget-heading\" data-id=\"74b0cea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Shall we talk about your tax situation in the Canary Islands?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99118ae elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"99118ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">We are a 100% Canarian tax consultancy. The first consultation is free, with no obligation, and we&#8217;ll respond quickly. Tell us about your situation and we&#8217;ll show you how to optimize it.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2c78cb e-flex e-con-boxed e-con e-parent\" data-id=\"a2c78cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9880243 e-con-full e-flex e-con e-child\" data-id=\"9880243\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fdee4f3 e-con-full e-flex e-con e-child\" data-id=\"fdee4f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"eael-wrapper-link-7651d3d --eael-wrapper-link-tag\" href=\"mailto:info@asesorae.es\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-7651d3d\" class=\"elementor-element elementor-element-7651d3d elementor-view-framed elementor-position-inline-start elementor-mobile-position-inline-start elementor-shape-circle elementor-widget elementor-widget-icon-box\" data-id=\"7651d3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"mailto:info@asesorae.es\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Email\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V112c0-26.51-21.49-48-48-48zm0 48v40.805c-22.422 18.259-58.168 46.651-134.587 106.49-16.841 13.247-50.201 45.072-73.413 44.701-23.208.375-56.579-31.459-73.413-44.701C106.18 199.465 70.425 171.067 48 152.805V112h416zM48 400V214.398c22.914 18.251 55.409 43.862 104.938 82.646 21.857 17.205 60.134 55.186 103.062 54.955 42.717.231 80.509-37.199 103.053-54.947 49.528-38.783 82.032-64.401 104.947-82.653V400H48z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"mailto:info@asesorae.es\" >\n\t\t\t\t\t\t\tEmail\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWrite us directly to<br \/>info@asesorae.es\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-2478a03 --eael-wrapper-link-tag\" href=\"mailto:info@asesorae.es\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-2478a03\" class=\"elementor-element elementor-element-2478a03 elementor-view-framed elementor-position-inline-start elementor-mobile-position-inline-start elementor-shape-circle elementor-widget elementor-widget-icon-box\" data-id=\"2478a03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"tel:+34622651432\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Phone\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-mobile-alt\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M272 0H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h224c26.5 0 48-21.5 48-48V48c0-26.5-21.5-48-48-48zM160 480c-17.7 0-32-14.3-32-32s14.3-32 32-32 32 14.3 32 32-14.3 32-32 32zm112-108c0 6.6-5.4 12-12 12H60c-6.6 0-12-5.4-12-12V60c0-6.6 5.4-12 12-12h200c6.6 0 12 5.4 12 12v312z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"tel:+34622651432\" >\n\t\t\t\t\t\t\tPhone\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tMonday to Friday from 9:00 to 14:00 <br \/>+34 622 651 432\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-a7e5e98 --eael-wrapper-link-tag\" href=\"mailto:info@asesorae.es\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-a7e5e98\" class=\"elementor-element elementor-element-a7e5e98 elementor-view-framed elementor-position-inline-start elementor-mobile-position-inline-start elementor-shape-circle elementor-widget elementor-widget-icon-box\" data-id=\"a7e5e98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-map-pin\" viewBox=\"0 0 288 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M112 316.94v156.69l22.02 33.02c4.75 7.12 15.22 7.12 19.97 0L176 473.63V316.94c-10.39 1.92-21.06 3.06-32 3.06s-21.61-1.14-32-3.06zM144 0C64.47 0 0 64.47 0 144s64.47 144 144 144 144-64.47 144-144S223.53 0 144 0zm0 76c-37.5 0-68 30.5-68 68 0 6.62-5.38 12-12 12s-12-5.38-12-12c0-50.73 41.28-92 92-92 6.62 0 12 5.38 12 12s-5.38 12-12 12z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t100% online, 100% Canarian\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWe operate digitally for all the islands. Your documents are always in the cloud, secure and just a click away.<br \/>\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ea79d4b e-con-full e-flex e-con e-child\" data-id=\"ea79d4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1097a5d e-con-full e-flex e-con e-child\" data-id=\"1097a5d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d23bd16 eael-wpforms-form-button-custom elementor-widget elementor-widget-eael-wpforms\" data-id=\"d23bd16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-wpforms.default\">\n\t\t\t\t\t            <div class=\"eael-contact-form eael-wpforms eael-wpforms-align-default\">\n                                <div class=\"wpforms-container wpforms-container-full wpforms-render-modern\" id=\"wpforms-123\"><form id=\"wpforms-form-123\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"123\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/en\/wp-json\/wp\/v2\/pages\/3277\" data-token=\"ba56344ea03fdbfcd15051805dd68587\" data-token-time=\"1792688009\"><noscript class=\"wpforms-error-noscript\">Please enable JavaScript in your browser to complete this form.<\/noscript><div id=\"wpforms-error-noscript\" style=\"display: none;\">Please enable JavaScript in your browser to complete this form.<\/div><div class=\"wpforms-field-container\"><div id=\"wpforms-123-field_1-container\" class=\"wpforms-field wpforms-field-layout\" data-field-id=\"1\"><div class=\"wpforms-field-layout-rows wpforms-field-large\"><div class=\"wpforms-layout-row\"><div class=\"wpforms-layout-column wpforms-layout-column-50\"><div id=\"wpforms-123-field_2-container\" 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