{"id":3282,"date":"2026-03-02T15:38:59","date_gmt":"2026-03-02T14:38:59","guid":{"rendered":"https:\/\/asesorae.es\/canary-islands-taxation\/igic-canary-islands\/"},"modified":"2026-11-05T12:49:38","modified_gmt":"2026-11-05T11:49:38","slug":"igic","status":"publish","type":"page","link":"https:\/\/asesorae.es\/en\/canary-islands-taxation\/igic\/","title":{"rendered":"IGIC"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3282\" class=\"elementor elementor-3282 elementor-431\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd0a9c3 e-con-full e-flex e-con e-parent\" data-id=\"cd0a9c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-473b4fe e-con-full e-flex e-con e-child\" data-id=\"473b4fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5d12b6 elementor-widget elementor-widget-eael-breadcrumbs\" data-id=\"a5d12b6\" 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-cc59dd5 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"cc59dd5\" 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\">IGIC in the Canary Islands: What it is, types, how it is calculated and who must declare it<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ba3620 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8ba3620\" 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>IGIC (Canary Islands General Indirect Tax) is the indirect tax levied on the consumption of goods and services in the Canary Islands, with a general rate of 7% compared to the 21% VAT rate in mainland Spain. It is administered by the Canary Islands Tax Agency, not the Spanish Tax Agency (AEAT), and is declared using forms 420 and 425. This guide includes the current tax rate table, the 2026 deadlines, who is exempt, and a calculator to determine the IGIC amount due on any given amount.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-228df14 e-con-full e-flex e-con e-child\" data-id=\"228df14\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-321d584 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"321d584\" 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=\"#calculadora\">\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\">IGIC Calculator<\/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 class=\"elementor-element elementor-element-1d30627 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"1d30627\" 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\">Ask us!<\/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<div class=\"elementor-element elementor-element-20c5bc9 e-con-full e-flex e-con e-child\" data-id=\"20c5bc9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-2ec2c22 e-con-full e-flex e-con e-child\" data-id=\"2ec2c22\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c11485c elementor-widget elementor-widget-heading\" data-id=\"c11485c\" 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\">7%<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eed13fb elementor-widget elementor-widget-text-editor\" data-id=\"eed13fb\" 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>General IGIC rate (vs 21% VAT)<\/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-d8ca45c e-con-full e-flex e-con e-child\" data-id=\"d8ca45c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c211536 elementor-widget elementor-widget-heading\" data-id=\"c211536\" 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\">6<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-951d660 elementor-widget elementor-widget-text-editor\" data-id=\"951d660\" 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>Different tax rates<\/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-08a6c67 e-con-full e-flex e-con e-child\" data-id=\"08a6c67\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a9ef5b elementor-widget elementor-widget-heading\" data-id=\"0a9ef5b\" 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\">\u20ac50,000<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7dcf0d1 elementor-widget elementor-widget-text-editor\" data-id=\"7dcf0d1\" 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>Exemption threshold for the self-employed<\/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-0dd47c0 e-con-full e-flex e-con e-child\" data-id=\"0dd47c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d6b8b7c elementor-widget elementor-widget-heading\" data-id=\"d6b8b7c\" 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\">+300\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f79dfe elementor-widget elementor-widget-text-editor\" data-id=\"0f79dfe\" 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>Self-employed and managed SMEs<\/p>\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-38e5f68 e-flex e-con-boxed e-con e-parent\" data-id=\"38e5f68\" 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-9dbf39a e-con-full e-flex e-con e-child\" data-id=\"9dbf39a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fc7f4b4 e-con-full e-flex e-con e-child\" data-id=\"fc7f4b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a708c24 elementor-widget elementor-widget-heading\" data-id=\"a708c24\" 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\">IGIC in the Canary Islands: key points<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76f53e2 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"76f53e2\" 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\">The general rate is 7%. It is the residual rate: it applies to everything that the regulation does not subject to another rate.<\/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\">Several types coexist, from 0% for basic necessities to increased rates of 9.5% and 15%.<\/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\">Those who pay taxes under the general regime submit form 420 every quarter and form 425 as an annual summary.<\/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\">From July 1, 2026, self-employed individuals with a turnover of up to \u20ac50,000 per year can opt for the REPEP and not charge IGIC on their invoices.<\/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\">Everything is managed through the Canary Islands Tax Agency : its own electronic headquarters, its own forms and its own calendar.<\/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 class=\"elementor-element elementor-element-0dea396 elementor-widget elementor-widget-heading\" data-id=\"0dea396\" 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 is IGIC and why does the Canary Islands have its own tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-934bffa elementor-widget elementor-widget-text-editor\" data-id=\"934bffa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tIGIC is the Canary Islands&#8217; equivalent of VAT. It is an indirect tax levied on the consumption of goods and services within the Canary Islands: the archipelago, its airspace, and up to 12 nautical miles around it.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dee9362 elementor-widget elementor-widget-text-editor\" data-id=\"dee9362\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tUnlike mainland VAT, the IGIC has considerably lower tax rates. While the standard VAT rate is 21%, the standard IGIC rate is 7%, which represents a real competitive advantage for self-employed individuals and companies based in the Canary Islands.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44f1c31 elementor-widget elementor-widget-text-editor\" data-id=\"44f1c31\" 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>Its state basis is Law 20\/1991. The Canary Islands regulations governing exemptions, tax rates, and special regimes have been consolidated since October 2025 in a single text, approved by <a href=\"https:\/\/www.gobiernodecanarias.org\/boc\/\" rel=\"nofollow noopener\" target=\"_blank\">Legislative Decree 1\/2025 of October 13<\/a>, which integrated Law 4\/2012 and other scattered regulations into a single legal instrument. The <a href=\"https:\/\/www3.gobiernodecanarias.org\/tributos\/atc\/\" rel=\"nofollow noopener\" target=\"_blank\">Canary Islands Tax Agency<\/a> is responsible for administering the tax.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75152c3 elementor-widget elementor-widget-text-editor\" data-id=\"75152c3\" 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>If you are considering setting up your business in the islands, this tax is just one part of the <a href=\"https:\/\/asesorae.es\/blog\/que-es-ref-canarias\/\">Canary Islands Economic and Fiscal Regime<\/a>, which also includes the <a href=\"https:\/\/asesorae.es\/en\/canary-islands-taxation\/ric\/\">Canary Islands Investment Reserve<\/a> and the <a href=\"https:\/\/asesorae.es\/en\/canary-islands-taxation\/zec\/\">Canary Islands Special Zone<\/a>.<\/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\">Differences between IGIC and mainland VAT<\/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\tThe most important practical difference is that the Canary Islands are outside the territorial scope of VAT. This isn&#8217;t a lower VAT rate; it&#8217;s a different tax, administered by a different administration and using different methods. A sale from mainland Spain to the Canary Islands is considered an export for VAT purposes and an import for IGIC (Canary Islands General Indirect Tax) purposes.\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-210408b e-con-full e-flex e-con e-child\" data-id=\"210408b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ecc92d2 e-con-full e-flex e-con e-child\" data-id=\"ecc92d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eccbf64 elementor-widget elementor-widget-heading\" data-id=\"eccbf64\" 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\">IGIC - Canary Islands<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a1504c4 e-con-full e-flex e-con e-child\" data-id=\"a1504c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b6f4b7 elementor-widget elementor-widget-heading\" data-id=\"2b6f4b7\" 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\">7%<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f421c27 elementor-widget elementor-widget-text-editor\" data-id=\"f421c27\" 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>General rate<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77dbf7f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"77dbf7f\" 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\">Only in the Canary Islands<\/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\">6 different rates (0% to 20%)<\/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\">Forms 420 \/ 421<\/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\">Management: Canary Islands Tax Agency<\/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\">Exemption up to \u20ac30,000\/year<\/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-57d92cd e-con-full e-flex e-con e-child\" data-id=\"57d92cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02af53b elementor-widget elementor-widget-heading\" data-id=\"02af53b\" 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\">VAT - Mainland Spain and Balearic Islands<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5044bcb e-con-full e-flex e-con e-child\" data-id=\"5044bcb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-018e915 elementor-widget elementor-widget-heading\" data-id=\"018e915\" 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\">21%<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b470ef elementor-widget elementor-widget-text-editor\" data-id=\"2b470ef\" 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>General Rate<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b21f7af elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b21f7af\" 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\">Mainland Spain + Balearic Islands<\/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\">3 types (4%, 10%, 21%)<\/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\">Forms 303 \/ 390<\/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\">Management: AEAT (Spanish Tax Agency)<\/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\">No general exemption threshold<\/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<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 IGIC VS IVA - DISE\u00d1O SENCILLO Y RESPONSIVE\r\n       ========================================================== *\/\r\n    .igic-simple-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        \/* Scroll fluido en m\u00f3viles *\/\r\n        -webkit-overflow-scrolling: touch;\r\n        \/* Espacio para que no se corte la sombra inferior *\/\r\n        padding-bottom: 10px; \r\n    }\r\n\r\n    .igic-simple-table {\r\n        width: 100%;\r\n        \/* Reducimos el ancho m\u00ednimo porque solo hay 3 columnas *\/\r\n        min-width: 550px; \r\n        border-collapse: separate;\r\n        border-spacing: 0;\r\n        background: #FFFFFF;\r\n        border-radius: 18px;\r\n        border: 1px solid #E2E8F0;\r\n        \/* Esto recorta las esquinas de la cabecera autom\u00e1ticamente *\/\r\n        overflow: hidden; \r\n    }\r\n\r\n    \/* --- CABECERA AZUL --- *\/\r\n    .igic-simple-table th {\r\n        background-color: #106AE0; \/* Azul corporativo *\/\r\n        color: #FFFFFF;\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    \/* --- CELDAS Y FILAS --- *\/\r\n    .igic-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; \/* Vital para el sticky en m\u00f3vil *\/\r\n    }\r\n\r\n    .igic-simple-table tr:last-child td {\r\n        border-bottom: none; \/* Quitamos la l\u00ednea de la \u00faltima fila *\/\r\n    }\r\n\r\n    \/* --- MAGIA RESPONSIVE --- *\/\r\n    @media (max-width: 768px) {\r\n        .igic-simple-table th, \r\n        .igic-simple-table td {\r\n            padding: 14px 15px; \/* Menos relleno en m\u00f3vil *\/\r\n            font-size: 0.95rem;\r\n        }\r\n\r\n        \/* 1. Congelamos la primera columna *\/\r\n        .igic-simple-table th:first-child,\r\n        .igic-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            \/* Forzamos un ancho peque\u00f1o para que no se coma la pantalla *\/\r\n            width: 120px !important;\r\n            min-width: 120px !important;\r\n            max-width: 120px !important;\r\n            white-space: normal;\r\n            word-wrap: break-word;\r\n            \/* Sombra para diferenciar del resto al hacer scroll *\/\r\n            box-shadow: 3px 0 6px -2px rgba(0,0,0,0.08);\r\n        }\r\n\r\n        .igic-simple-table th:first-child {\r\n            z-index: 3; \/* La esquina superior izquierda debe estar por encima de todo *\/\r\n        }\r\n\r\n        \/* 2. Damos un ancho m\u00ednimo a las otras dos para que se vean bien al deslizar *\/\r\n        .igic-simple-table th:nth-child(2),\r\n        .igic-simple-table td:nth-child(2),\r\n        .igic-simple-table th:nth-child(3),\r\n        .igic-simple-table td:nth-child(3) {\r\n            min-width: 160px;\r\n        }\r\n    }\r\n\r\n    \/* --- SCROLLBAR PERSONALIZADA --- *\/\r\n    .igic-simple-table-wrapper::-webkit-scrollbar {\r\n        height: 6px;\r\n    }\r\n    .igic-simple-table-wrapper::-webkit-scrollbar-track {\r\n        background: #F1F5F9;\r\n        border-radius: 4px;\r\n    }\r\n    .igic-simple-table-wrapper::-webkit-scrollbar-thumb {\r\n        background: #106AE0;\r\n        border-radius: 4px;\r\n    }\r\n<\/style>\r\n\r\n<div class=\"igic-simple-table-wrapper\">\r\n    <table class=\"igic-simple-table\">\r\n        <thead>\r\n            <tr>\r\n                <th>Concept<\/th>\r\n<th>IGIC (Canary Islands)<\/th>\r\n<th>IVA (Mainland Spain)<\/th>\r\n            <\/tr>\r\n        <\/thead>\r\n        <tbody>\r\n            <tr>\r\n                <td>Territorial Scope<\/td>\r\n<td>Canary Islands<\/td>\r\n<td>Mainland Spain + Balearic Islands<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>General Rate<\/td>\r\n<td><strong>7%<\/strong><\/td>\r\n<td><strong>21%<\/strong><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Reduced Rate<\/td>\r\n<td>3%<\/td>\r\n<td>10%<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Super-reduced Rate<\/td>\r\n<td>0%<\/td>\r\n<td>4%<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Number of Rates<\/td>\r\n<td>6 rates<\/td>\r\n<td>3 rates<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Managing Body<\/td>\r\n<td>Canary Islands Tax Agency<\/td>\r\n<td>Spanish Tax Agency<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Declaration Form<\/td>\r\n<td>420 \/ 421<\/td>\r\n<td>303 \/ 390<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Exemption for small businesses<\/td>\r\n<td>Up to \u20ac30,000\/year<\/td>\r\n<td>Not Applicable<\/td>\r\n            <\/tr>\r\n        <\/tbody>\r\n    <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b5591e elementor-widget elementor-widget-text-editor\" data-id=\"3b5591e\" 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>If you issue invoices in both directions, it&#8217;s important to understand how each transaction is documented. We explain this in the guide to <a href=\"https:\/\/asesorae.es\/blog\/modelo-303\/\">VAT form 303<\/a> and the guide to <a href=\"https:\/\/asesorae.es\/blog\/factura-intracomunitaria\/\">Intra-Community invoice<\/a>.<\/p>\t\t\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-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\">IGIC rates in the Canary Islands in 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3441026 elementor-widget elementor-widget-text-editor\" data-id=\"3441026\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe IGIC is not a single-rate tax: several tax rates apply depending on the good or service, plus a specific surcharge for imports by retailers. These rates are set out in Articles 32 to 41 of the consolidated text, and the general rate of 7% acts as a residual rate.\t\t\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\t\t<div class=\"elementor-element elementor-element-2da91b4 elementor-widget elementor-widget-html\" data-id=\"2da91b4\" 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 TIPOS DE IGIC - DISE\u00d1O SENCILLO Y RESPONSIVE\r\n       ========================================================== *\/\r\n    .igic-types-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        \/* Scroll fluido en m\u00f3viles *\/\r\n        -webkit-overflow-scrolling: touch;\r\n        padding-bottom: 10px; \r\n    }\r\n\r\n    .igic-types-table {\r\n        width: 100%;\r\n        \/* Ancho m\u00ednimo un poco mayor porque la 3\u00aa columna tiene mucho texto *\/\r\n        min-width: 750px; \r\n        border-collapse: separate;\r\n        border-spacing: 0;\r\n        background: #FFFFFF;\r\n        border-radius: 18px;\r\n        border: 1px solid #E2E8F0;\r\n        overflow: hidden; \r\n    }\r\n\r\n    \/* --- CABECERA AZUL --- *\/\r\n    .igic-types-table th {\r\n        background-color: #106AE0;\r\n        color: #FFFFFF;\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    \/* --- CELDAS Y FILAS --- *\/\r\n    .igic-types-table td {\r\n        padding: 18px 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        line-height: 1.5;\r\n    }\r\n\r\n    .igic-types-table tr:last-child td {\r\n        border-bottom: none;\r\n    }\r\n    \r\n    \/* Centrar la columna del porcentaje *\/\r\n    .igic-types-table th.col-porcentaje,\r\n    .igic-types-table td.col-porcentaje {\r\n        text-align: center;\r\n        font-weight: 800;\r\n        font-size: 1.1rem;\r\n    }\r\n\r\n    \/* --- P\u00cdLDORAS DE COLORES (TAGS) --- *\/\r\n    .tag-pill {\r\n        display: inline-block;\r\n        padding: 6px 12px;\r\n        border-radius: 8px;\r\n        font-weight: 700;\r\n        font-size: 0.9rem;\r\n        text-align: center;\r\n        line-height: 1.2;\r\n    }\r\n\r\n    \/* Colores espec\u00edficos de cada etiqueta *\/\r\n    .pill-cero { background: #D1FAE5; color: #065F46; }\r\n    .pill-minorista { background: #ECFCCB; color: #047857; }\r\n    .pill-reducido { background: #DBEAFE; color: #1D4ED8; }\r\n    .pill-general { background: #FEF3C7; color: #B45309; }\r\n    .pill-incrementado { background: #FEE2E2; color: #B91C1C; }\r\n    .pill-especial-inc { background: #FCE7F3; color: #BE185D; }\r\n    .pill-especial { background: #F3E8FF; color: #6D28D9; }\r\n\r\n    \/* --- MAGIA RESPONSIVE --- *\/\r\n    @media (max-width: 768px) {\r\n        .igic-types-table th, \r\n        .igic-types-table td {\r\n            padding: 14px 15px; \r\n            font-size: 0.95rem;\r\n        }\r\n\r\n        \/* 1. Congelamos la primera columna (Tipo) *\/\r\n        .igic-types-table th:first-child,\r\n        .igic-types-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: 130px !important;\r\n            min-width: 130px !important;\r\n            max-width: 130px !important;\r\n            box-shadow: 3px 0 6px -2px rgba(0,0,0,0.08);\r\n        }\r\n\r\n        .igic-types-table th:first-child {\r\n            z-index: 3; \r\n        }\r\n\r\n        \/* Ajuste de p\u00edldoras en m\u00f3vil para que quepan bien *\/\r\n        .tag-pill {\r\n            font-size: 0.85rem;\r\n            padding: 5px 8px;\r\n            white-space: normal;\r\n            word-wrap: break-word;\r\n            width: 100%;\r\n        }\r\n\r\n        \/* 2. Anchuras m\u00ednimas para el resto de columnas al deslizar *\/\r\n        .igic-types-table th.col-porcentaje,\r\n        .igic-types-table td.col-porcentaje {\r\n            min-width: 80px;\r\n        }\r\n        \r\n        .igic-types-table th:nth-child(3),\r\n        .igic-types-table td:nth-child(3) {\r\n            min-width: 320px; \/* Para que el texto largo de ejemplos se lea bien *\/\r\n        }\r\n    }\r\n\r\n    \/* --- SCROLLBAR PERSONALIZADA --- *\/\r\n    .igic-types-table-wrapper::-webkit-scrollbar {\r\n        height: 6px;\r\n    }\r\n    .igic-types-table-wrapper::-webkit-scrollbar-track {\r\n        background: #F1F5F9;\r\n        border-radius: 4px;\r\n    }\r\n    .igic-types-table-wrapper::-webkit-scrollbar-thumb {\r\n        background: #106AE0;\r\n        border-radius: 4px;\r\n    }\r\n<\/style>\r\n\r\n<div class=\"igic-types-table-wrapper\">\r\n    <table class=\"igic-types-table\">\r\n        <thead>\r\n            <tr>\r\n                <th>Rate<\/th>\r\n<th class=\"col-porcentaje\">%<\/th>\r\n<th>Application examples<\/th>\r\n            <\/tr>\r\n        <\/thead>\r\n        <tbody>\r\n            <tr>\r\n                <td><span class=\"tag-pill pill-cero\">Zero rate<\/span><\/td>\r\n<td class=\"col-porcentaje\">0%<\/td>\r\n<td>Water, basic foodstuffs, medicines, books, newspapers, construction work in subsidized housing, inter-island transport, electricity (housing \u226410 kW)<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><span class=\"tag-pill pill-minorista\">Retail surcharge<\/span><\/td>\r\n<td class=\"col-porcentaje\">1,5%<\/td>\r\n<td>Imports of goods subject to the special regime for retail merchants<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><span class=\"tag-pill pill-reducido\"><\/span>Reduced Rate\r\n<\/td><td class=\"col-porcentaje\">3%<\/td>\r\n<td>Mining, chemical, textile, wood, paper, freight transport, agricultural sector, primary residence, non-exempt health products<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><span class=\"tag-pill pill-general\"><\/span>General Rate\r\n<\/td><td class=\"col-porcentaje\">7%<\/td>\r\n<td>All goods and services not included in other categories: hospitality, commerce, professional services, telecommunications, rental of premises...<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><span class=\"tag-pill pill-incrementado\">Increased Rate<\/span><\/td>\r\n<td class=\"col-porcentaje\">9,5%<\/td>\r\n<td>Motor vehicles, recreational boats, jet skis, furniture construction projects<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><span class=\"tag-pill pill-especial-inc\">Special Rate Inc.<\/span><\/td>\r\n<td class=\"col-porcentaje\">15%<\/td>\r\n<td>Alcoholic beverages, jewelry, furriers, perfumery, cartridges<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><span class=\"tag-pill pill-especial\">Special Rate<\/span><\/td>\r\n<td class=\"col-porcentaje\">20%<\/td>\r\n<td>Dark tobacco products. Blonde tobacco is taxed at 35%<\/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 class=\"elementor-element elementor-element-9de2159 elementor-widget elementor-widget-heading\" data-id=\"9de2159\" 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\">What rate of IGIC applies to each sector<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95aaffa e-con-full e-flex e-con e-child\" data-id=\"95aaffa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-eae7673 e-con-full e-flex e-con e-child\" data-id=\"eae7673\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e375480 e-con-full e-flex e-con e-child\" data-id=\"e375480\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-615726f elementor-widget elementor-widget-heading\" data-id=\"615726f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Food<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3eda93 elementor-widget elementor-widget-button\" data-id=\"a3eda93\" 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=\"#\">\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\">0%<\/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 class=\"elementor-element elementor-element-e2c5919 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e2c5919\" 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<span class=\"elementor-icon-list-text\">Fresh fruits, vegetables and greens<\/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<span class=\"elementor-icon-list-text\">Bread, cereals and legumes<\/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<span class=\"elementor-icon-list-text\">Fresh meat and fish<\/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<span class=\"elementor-icon-list-text\">Milk and eggs<\/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-47ecac9 e-con-full e-flex e-con e-child\" data-id=\"47ecac9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-202baae e-con-full e-flex e-con e-child\" data-id=\"202baae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5aa7f8f elementor-widget elementor-widget-heading\" data-id=\"5aa7f8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Hospitality and tourism<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-830b437 elementor-widget elementor-widget-button\" data-id=\"830b437\" 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=\"#\">\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\">7%<\/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 class=\"elementor-element elementor-element-6573577 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6573577\" 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<span class=\"elementor-icon-list-text\">Restaurants and bars<\/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<span class=\"elementor-icon-list-text\">Hotels and tourist apartments<\/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<span class=\"elementor-icon-list-text\">Travel agencies (special regime)<\/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<span class=\"elementor-icon-list-text\">Leisure and entertainment<\/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<div class=\"elementor-element elementor-element-cba706a e-con-full e-flex e-con e-child\" data-id=\"cba706a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b586575 e-con-full e-flex e-con e-child\" data-id=\"b586575\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-69e1ad0 e-con-full e-flex e-con e-child\" data-id=\"69e1ad0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a22da7 elementor-widget elementor-widget-heading\" data-id=\"7a22da7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Professional services\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-601d028 elementor-widget elementor-widget-button\" data-id=\"601d028\" 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=\"#\">\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\">7%<\/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 class=\"elementor-element elementor-element-b0922bf elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b0922bf\" 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<span class=\"elementor-icon-list-text\">Consulting and management services<\/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<span class=\"elementor-icon-list-text\">Lawyers and notaries<\/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<span class=\"elementor-icon-list-text\">Architects and engineers<\/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<span class=\"elementor-icon-list-text\">Computer science and software<\/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-c8689f7 e-con-full e-flex e-con e-child\" data-id=\"c8689f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0c83535 e-con-full e-flex e-con e-child\" data-id=\"0c83535\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad289b5 elementor-widget elementor-widget-heading\" data-id=\"ad289b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Construction and housing\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4055444 elementor-widget elementor-widget-button\" data-id=\"4055444\" 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=\"#\">\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\">3%<\/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 class=\"elementor-element elementor-element-516c0f8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"516c0f8\" 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<span class=\"elementor-icon-list-text\">First transfer of main residence<\/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<span class=\"elementor-icon-list-text\">Rehabilitation works<\/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<span class=\"elementor-icon-list-text\">Building materials<\/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<span class=\"elementor-icon-list-text\">Social housing: 0%<\/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<div class=\"elementor-element elementor-element-598e3dc e-con-full e-flex e-con e-child\" data-id=\"598e3dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b88afcf e-con-full e-flex e-con e-child\" data-id=\"b88afcf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-670337d e-con-full e-flex e-con e-child\" data-id=\"670337d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c2812a3 elementor-widget elementor-widget-heading\" data-id=\"c2812a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Vehicles\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e54e58 elementor-widget elementor-widget-button\" data-id=\"1e54e58\" 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=\"#\">\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\">9,5%<\/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 class=\"elementor-element elementor-element-1793f18 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1793f18\" 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<span class=\"elementor-icon-list-text\">Cars and vans<\/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<span class=\"elementor-icon-list-text\">Motorcycles<\/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<span class=\"elementor-icon-list-text\">Recreational boats<\/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<span class=\"elementor-icon-list-text\">Adapted taxis: 3%<\/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-c841fb9 e-con-full e-flex e-con e-child\" data-id=\"c841fb9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dd550ec e-con-full e-flex e-con e-child\" data-id=\"dd550ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-035a8bd elementor-widget elementor-widget-heading\" data-id=\"035a8bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Health and pharmacy\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-002202e elementor-widget elementor-widget-button\" data-id=\"002202e\" 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=\"#\">\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\">0%<\/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 class=\"elementor-element elementor-element-1ed747f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1ed747f\" 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<span class=\"elementor-icon-list-text\">Medicines and drugs<\/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<span class=\"elementor-icon-list-text\">Medical products<\/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<span class=\"elementor-icon-list-text\">Medical services (exempt)<\/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<span class=\"elementor-icon-list-text\">Clinics and hospitals (exempt)<\/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 class=\"elementor-element elementor-element-fa97c69 elementor-widget elementor-widget-heading\" data-id=\"fa97c69\" 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\">How is the IGIC calculated?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ac99c2 elementor-widget elementor-widget-text-editor\" data-id=\"6ac99c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tIGIC is calculated by applying the corresponding rate to the taxable amount of the invoice. The amount you pay each quarter is not all the IGIC you have collected, but rather the difference between the IGIC charged to your customers and the IGIC paid on your purchases.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54bf6df elementor-widget elementor-widget-text-editor\" data-id=\"54bf6df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAn example using the standard rate: on a taxable base of \u20ac1,000, the IGIC at 7% is \u20ac70, and the total invoice is \u20ac1,070. If you have paid \u20ac200 of IGIC on purchases related to your business activity that quarter, you pay the difference: \u20ac70 minus \u20ac200 results in a negative amount, so you don&#8217;t pay anything and you carry the balance forward to offset in subsequent quarters or request a refund.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bae4609 elementor-widget elementor-widget-text-editor\" data-id=\"bae4609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tTo extract the IGIC from an amount that already includes it, the calculation is reversed: you divide the total by 1.07 to obtain the tax base. For example, from \u20ac1,070, the tax base is \u20ac1,000 and the tax amount is \u20ac70. The <a href=\"https:\/\/asesorae.es\/blog\/errores-calculo-igic\/\">most frequent errors when calculating IGIC<\/a> almost always arise from confusing these two directions of the calculation or from applying the wrong rate by analogy with mainland VAT.\t\t\t\t\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-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    .igic-calculator-widget {\r\n        background: linear-gradient(135deg, #106AE0, #0B53B5);\r\n        border-radius: 20px;\r\n        padding: 40px;\r\n        color: #FFFFFF;\r\n        box-shadow: 0 20px 40px rgba(16, 106, 224, 0.2);\r\n        font-family: 'Inter', sans-serif; \r\n        box-sizing: border-box;\r\n        width: 100%;\r\n    }\r\n    .igic-calculator-widget * { box-sizing: border-box; }\r\n    .igic-calculator-widget h3 {\r\n        color: #FFFFFF; margin-top: 0; font-size: 1.6rem; margin-bottom: 10px; display: flex; align-items: center; gap: 10px;\r\n    }\r\n    .igic-calculator-widget p.calc-desc {\r\n        color: #EBF4FF; font-size: 1rem; margin-bottom: 30px; line-height: 1.5;\r\n    }\r\n    .igic-calc-grid {\r\n        display: grid; grid-template-columns: 1fr 1fr; gap: 20px; margin-bottom: 25px;\r\n    }\r\n    .igic-input-group { display: flex; flex-direction: column; gap: 8px; }\r\n    .igic-input-full { grid-column: 1 \/ -1; }\r\n    .igic-input-group label { font-size: 0.9rem; font-weight: 600; color: #EBF4FF; }\r\n    \r\n    .igic-calc-input {\r\n        padding: 14px 20px; border-radius: 12px; border: 1px solid rgba(255, 255, 255, 0.2);\r\n        background: rgba(255, 255, 255, 0.1); color: #FFFFFF; font-size: 1rem;\r\n        height: auto; line-height: normal; outline: none; width: 100%;\r\n        transition: all 0.3s ease; font-family: inherit;\r\n    }\r\n    .igic-calc-input:focus { background: rgba(255, 255, 255, 0.2); border-color: rgba(255, 255, 255, 0.5); }\r\n    .igic-calc-input::placeholder { color: rgba(255, 255, 255, 0.6); }\r\n\r\n    select.igic-calc-input {\r\n        -webkit-appearance: none; -moz-appearance: none; appearance: none;\r\n        background-image: url(\"data:image\/svg+xml;charset=UTF-8,%3csvg xmlns='http:\/\/www.w3.org\/2000\/svg' viewBox='0 0 24 24' fill='none' stroke='white' stroke-width='2' stroke-linecap='round' stroke-linejoin='round'%3e%3cpolyline points='6 9 12 15 18 9'%3e%3c\/polyline%3e%3c\/svg%3e\");\r\n        background-repeat: no-repeat; background-position: right 15px center; background-size: 16px; padding-right: 40px; \r\n    }\r\n    .igic-calc-input option { background: #141E2D; color: #FFFFFF; padding: 10px; }\r\n\r\n    .igic-calc-btn {\r\n        background: #F59E0B; color: #FFFFFF; border: none; padding: 16px 20px;\r\n        border-radius: 12px; font-size: 1.1rem; font-weight: 700; cursor: pointer;\r\n        width: 100%; transition: all 0.3s ease; box-shadow: 0 10px 20px rgba(245, 158, 11, 0.2); text-align: center;\r\n    }\r\n    .igic-calc-btn:hover { background: #D97706; transform: translateY(-2px); box-shadow: 0 15px 30px rgba(245, 158, 11, 0.3); }\r\n    .igic-calc-btn:disabled { background: #94A3B8; cursor: not-allowed; transform: none; box-shadow: none; }\r\n\r\n    .igic-calc-result {\r\n        background: rgba(255, 255, 255, 0.1); border-radius: 12px; padding: 25px; margin-top: 25px;\r\n        text-align: center; border: 1px dashed rgba(255, 255, 255, 0.4); display: none; animation: fadeIn 0.5s ease;\r\n    }\r\n    @keyframes fadeIn { from { opacity: 0; transform: translateY(-10px); } to { opacity: 1; transform: translateY(0); } }\r\n    .igic-calc-result p.result-title { margin: 0 0 5px 0; font-size: 1rem; color: #EBF4FF; }\r\n    .igic-calc-result .main-value { font-size: 2.5rem; font-weight: 800; line-height: 1; margin-bottom: 20px; color: #FFFFFF; }\r\n    .igic-calc-breakdown { display: flex; justify-content: space-between; border-top: 1px solid rgba(255, 255, 255, 0.2); padding-top: 15px; text-align: left; }\r\n    .igic-calc-breakdown div { font-size: 0.9rem; color: #EBF4FF; }\r\n    .igic-calc-breakdown strong { display: block; font-size: 1.2rem; color: #FFFFFF; margin-top: 4px; }\r\n    .calc-success-msg { color: #10B981; font-weight: bold; margin-top: 15px; display: none; font-size: 0.95rem;}\r\n\r\n    @media (max-width: 600px) {\r\n        .igic-calc-grid { grid-template-columns: 1fr; gap: 15px; }\r\n        .igic-calculator-widget { padding: 25px 20px; }\r\n        .igic-calc-breakdown { flex-direction: column; gap: 15px; text-align: center; }\r\n        .igic-calc-breakdown div { text-align: center !important; }\r\n    }\r\n<\/style>\r\n\r\n<div class=\"igic-calculator-widget\">\r\n    <h3>\ud83e\uddee Free IGIC calculator<\/h3>\r\n <p class=\"calc-desc\">Calculate the IGIC and receive the exact breakdown in your email instantly.<\/p>\r\n    \r\n    <div class=\"igic-calc-grid\">\r\n        <div class=\"igic-input-group\">\r\n            <label for=\"calc-amount\">Base amount (\u20ac)<\/label>\r\n            <input type=\"number\" id=\"calc-amount\" class=\"igic-calc-input\" placeholder=\"Example: 1000\" min=\"0\" step=\"0.01\">\r\n        <\/div>\r\n        <div class=\"igic-input-group\">\r\n            <label for=\"calc-rate\">IGIC Rate<\/label>\r\n            <select id=\"calc-rate\" class=\"igic-calc-input\">\r\n                <option value=\"0\">0% \u2014 Zero rate<\/option>\r\n<option value=\"1.5\">1,5% \u2014 Retail surcharge<\/option>\r\n<option value=\"3\">3% \u2014 Reduced rate<\/option>\r\n<option value=\"7\" selected=\"selected\">7% \u2014 General rate<\/option>\r\n<option value=\"9.5\">9,5% \u2014 Increased rate<\/option>\r\n                <option value=\"15\">15% \u2014 Special increased rate<\/option>\r\n<option value=\"20\">20% \u2014 Special rate (tobacco)<\/option>\r\n            <\/select>\r\n        <\/div>\r\n        <div class=\"igic-input-group igic-input-full\">\r\n            <label for=\"calc-mode\">Calculation mode<\/label>\r\n<select id=\"calc-mode\" class=\"igic-calc-input\">\r\n<option value=\"add\">Add IGIC to the amount (Base + IGIC = Total)\r\n<\/option><option value=\"extract\">Extract IGIC from the amount (the amount already includes IGIC)<\/option>\r\n<\/select> \r\n        <\/div>\r\n        <div class=\"igic-input-group igic-input-full\">\r\n            <label for=\"calc-email\">Your email address *<\/label>\r\n            <input type=\"email\" id=\"calc-email\" class=\"igic-calc-input\" placeholder=\"To send you the result\" required=\"\">\r\n        <\/div>\r\n    <\/div>\r\n    \r\n    <button id=\"calc-submit-btn\" class=\"igic-calc-btn\" onclick=\"ejecutarCalculoYEnviar()\">Calculate and send to email \u2192<\/button>\r\n \r\n <div id=\"igic-result-box\" class=\"igic-calc-result\">\r\n <p class=\"result-title\">IGIC amount:<\/p>\r\n <div id=\"igic-tax-value\" class=\"main-value\">0.00 \u20ac<\/div>\r\n <div class=\"igic-calc-breakdown\">\r\n <div>Taxable amount: <strong id=\"igic-base-value\">0.00 \u20ac<\/strong><\/div>\r\n <div style=\"text-align: right;\">Total invoice: <strong id=\"igic-total-value\">0.00 \u20ac<\/strong><\/div>\r\n <\/div>\r\n <div id=\"calc-success-message\" class=\"calc-success-msg\">\u2713 \u00a1Result sent to your email!<\/div>\r\n <\/div> \r\n<\/div>\r\n\r\n<script>\r\n    function ejecutarCalculoYEnviar() {\r\n        var amountInput = document.getElementById('calc-amount').value;\r\n        var emailInput = document.getElementById('calc-email').value;\r\n        var rateInput = document.getElementById('calc-rate');\r\n        var rateValue = rateInput.value;\r\n        var rateText = rateInput.options[rateInput.selectedIndex].text;\r\n        var modeInput = document.getElementById('calc-mode').value;\r\n        var btn = document.getElementById('calc-submit-btn');\r\n        var successMsg = document.getElementById('calc-success-message');\r\n        \r\n        \/\/ Validaci\u00f3n\r\n        if(!amountInput || amountInput <= 0) {\r\n            alert(\"Por favor, introduce un importe v\u00e1lido.\"); return;\r\n        }\r\n        if(!emailInput || !emailInput.includes(\"@\")) {\r\n            alert(\"Por favor, introduce un correo electr\u00f3nico v\u00e1lido para enviarte el resultado.\"); return;\r\n        }\r\n\r\n        \/\/ Matem\u00e1ticas\r\n        var amount = parseFloat(amountInput);\r\n        var rate = parseFloat(rateValue) \/ 100;\r\n        var igicValue = 0, baseValue = 0, totalValue = 0;\r\n\r\n        if (modeInput === 'add') {\r\n            baseValue = amount; igicValue = amount * rate; totalValue = amount + igicValue;\r\n        } else {\r\n            totalValue = amount; baseValue = amount \/ (1 + rate); igicValue = totalValue - baseValue;\r\n        }\r\n\r\n        var formatCurrency = new Intl.NumberFormat('es-ES', { style: 'currency', currency: 'EUR' });\r\n        var finalBase = formatCurrency.format(baseValue);\r\n        var finalIgic = formatCurrency.format(igicValue);\r\n        var finalTotal = formatCurrency.format(totalValue);\r\n\r\n        \/\/ Mostramos resultados en pantalla\r\n        document.getElementById('igic-base-value').innerText = finalBase;\r\n        document.getElementById('igic-tax-value').innerText = finalIgic;\r\n        document.getElementById('igic-total-value').innerText = finalTotal;\r\n        document.getElementById('igic-result-box').style.display = \"block\";\r\n        successMsg.style.display = \"none\";\r\n\r\n        \/\/ Preparamos el env\u00edo a WordPress (AJAX)\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_igic');\r\n        formData.append('email', emailInput);\r\n        formData.append('base', finalBase);\r\n        formData.append('igic', finalIgic);\r\n        formData.append('total', finalTotal);\r\n        formData.append('tipo', rateText);\r\n\r\n        \/\/ Enviamos la orden al servidor de tu web\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 = \"Calcular y Enviar de nuevo\";\r\n            btn.disabled = false;\r\n            successMsg.style.display = \"block\"; \/\/ Mostramos el tic verde\r\n            \/\/ Aqu\u00ed ya tendr\u00e1s el email en tu bandeja de entrada y el cliente en la suya\r\n        })\r\n        .catch(error => {\r\n            btn.innerText = \"Calcular y Enviar al correo \u2192\";\r\n            btn.disabled = false;\r\n            alert(\"El c\u00e1lculo se ha hecho, 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-fdd7838 e-con-full e-flex e-con e-child\" data-id=\"fdd7838\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc90a5f elementor-widget elementor-widget-heading\" data-id=\"bc90a5f\" 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 has to declare IGIC in the Canary Islands?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-825a1aa elementor-widget elementor-widget-text-editor\" data-id=\"825a1aa\" 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>All self-employed individuals and companies with their tax domicile in the Canary Islands that carry out economic activities are required to file the IGIC, unless they are exempt:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bc0bbe elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7bc0bbe\" 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-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/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 and independent professionals who carry out their activity in the Canary Islands<\/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-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/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\">Commercial companies (SL, SA...) based in the islands<\/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-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/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\">Landlords and property developers<\/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-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/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\">Importers of goods from the Peninsula, EU or third countries<\/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-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/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\">Companies from the Peninsula that import goods to the Canary Islands<\/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-5cb4c81 e-con-full e-flex e-con e-child\" data-id=\"5cb4c81\" 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-1467912 elementor-widget elementor-widget-heading\" data-id=\"1467912\" 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\">Do you want to know if you have to pay IGIC?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fad0f1a elementor-widget elementor-widget-text-editor\" data-id=\"fad0f1a\" 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>Our advisors will analyze your business without obligation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2ebd71 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"b2ebd71\" 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\">Write 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 class=\"elementor-element elementor-element-0d29077 elementor-widget elementor-widget-heading\" data-id=\"0d29077\" 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\">Who is exempt from IGIC?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dded2b elementor-widget elementor-widget-text-editor\" data-id=\"5dded2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThere are two situations that are often confused. One is <a href=\"https:\/\/asesorae.es\/blog\/actividades-exentas-igic\/\">activities that are exempt from IGIC<\/a> by their nature, such as healthcare, education, or financial and insurance operations: those who carry them out do not charge IGIC and cannot deduct the IGIC they pay.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4dd89b elementor-widget elementor-widget-text-editor\" data-id=\"a4dd89b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe other option is the <a href=\"https:\/\/asesorae.es\/en\/canary-islands-taxation\/repep\/\">Special Regime for Small Businesses or Professionals (REPEP)<\/a>, the IGIC (Canary Islands General Indirect Tax) exemption, which is voluntary and depends on turnover, not the business activity. From July 1, 2026, the threshold increased from \u20ac30,000 to \u20ac50,000 in annual turnover , and enrollment is requested from the Canary Islands Tax Agency using form 400. Those who opt for this regime do not charge IGIC or file quarterly self-assessments, in exchange for waiving the right to deduct input tax. From January 1, 2027, they will file a single annual return. If you were removed from the regime for exceeding the previous limit, you can reapply: we detail this in the <a href=\"https:\/\/asesorae.es\/blog\/cambios-repep-2026\/\">REPEP changes for 2026<\/a>.\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e03953 e-con-full e-flex e-con e-child\" data-id=\"0e03953\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23a6dca elementor-widget elementor-widget-heading\" data-id=\"23a6dca\" 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\">IGIC declaration forms in the Canary Islands<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44c1566 elementor-widget elementor-widget-text-editor\" data-id=\"44c1566\" 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>Unlike mainland VAT (Modelo 303), IGIC has its own forms (or &#8216;modelos&#8217;) managed by the Canary Islands Tax Agency:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-26ea221 e-con-full e-flex e-con e-child\" data-id=\"26ea221\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"eael-wrapper-link-76b758c --eael-wrapper-link-tag\" href=\"#calcula-tu-ahorro\"><\/a><div data-eael-wrapper-link=\"eael-wrapper-link-76b758c\" class=\"elementor-element elementor-element-76b758c e-con-full e-flex e-con e-child\" data-id=\"76b758c\" 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-6a885cf elementor-widget elementor-widget-heading\" data-id=\"6a885cf\" 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\">420<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b4c4ac elementor-widget elementor-widget-icon-box\" data-id=\"9b4c4ac\" 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\tQuarterly self-assessment\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\tGeneral regime. For most self-employed workers and companies in the Canary Islands.\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<a class=\"eael-wrapper-link-44baf6c --eael-wrapper-link-tag\" href=\"#calcula-tu-ahorro\"><\/a><div data-eael-wrapper-link=\"eael-wrapper-link-44baf6c\" class=\"elementor-element elementor-element-44baf6c e-con-full e-flex e-con e-child\" data-id=\"44baf6c\" 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-2ba7ad4 elementor-widget elementor-widget-heading\" data-id=\"2ba7ad4\" 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\">421<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85d9d83 elementor-widget elementor-widget-icon-box\" data-id=\"85d9d83\" 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\tSimplified regime\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\tFor those who pay taxes under the objective estimation system (modules) in the Canary Islands.\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-ed683b0 e-con-full e-flex e-con e-child\" data-id=\"ed683b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"eael-wrapper-link-874701c --eael-wrapper-link-tag\" href=\"#calcula-tu-ahorro\"><\/a><div data-eael-wrapper-link=\"eael-wrapper-link-874701c\" class=\"elementor-element elementor-element-874701c e-con-full e-flex e-con e-child\" data-id=\"874701c\" 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-88d08de elementor-widget elementor-widget-heading\" data-id=\"88d08de\" 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\">425<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-095a060 elementor-widget elementor-widget-icon-box\" data-id=\"095a060\" 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\tAnnual summary declaration\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\tIt's submitted in January of the following year. It's a summary of the 4 self-assessments.\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<a class=\"eael-wrapper-link-1284451 --eael-wrapper-link-tag\" href=\"#calcula-tu-ahorro\"><\/a><div data-eael-wrapper-link=\"eael-wrapper-link-1284451\" class=\"elementor-element elementor-element-1284451 e-con-full e-flex e-con e-child\" data-id=\"1284451\" 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-28dee43 elementor-widget elementor-widget-heading\" data-id=\"28dee43\" 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\">412<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7f80eb elementor-widget elementor-widget-icon-box\" data-id=\"f7f80eb\" 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\tMonthly return\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\tFor those who wish to request a monthly refund (Canary Islands REDEME).\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\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22f745f elementor-widget elementor-widget-heading\" data-id=\"22f745f\" 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\">IGIC filing deadlines in 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8f4cf8 elementor-widget elementor-widget-text-editor\" data-id=\"e8f4cf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe deadlines for filing form 420 coincide with those for mainland VAT in the first three quarters and are extended in the fourth. The Canary Islands Tax Agency does not send reminder notices, so you must keep track of the schedule yourself.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e0716b elementor-widget elementor-widget-html\" data-id=\"0e0716b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"igic-simple-table-wrapper\">\n    <table class=\"igic-simple-table\">\n        <thead>\n            <tr>\n                <th>Period<\/th>\n<th>Months declared<\/th>\n<th>Submission deadline<\/th>\n            <\/tr>\n        <\/thead>\n        <tbody>\n            <tr>\n                <td>First Quarter<\/td>\n<td>January, February and March<\/td>\n<td>From April 1st to 20th<\/td>\n            <\/tr>\n            <tr>\n                <td><\/td>Second Quarter\n<td>April, May and June<\/td>\n<td>From July 1st to 20th<\/td>\n            <\/tr>\n            <tr>\n                <td>Third Quarter<\/td>\n<td>July, August and September<\/td>\n<td>From October 1st to 20th<\/td>\n            <\/tr>\n            <tr>\n                <td>Fourth Quarter<\/td>\n<td>October, November and December<\/td>\n<td>From January 1st to 30th of the following year<\/td>\n            <\/tr>\n            <tr>\n                <td>Form 425<\/td>\n<td>Summary of the complete exercise<\/td>\n<td>From January 1st to 30th of the following year<\/td>\n            <\/tr>\n        <\/tbody>\n    <\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9684761 elementor-widget elementor-widget-text-editor\" data-id=\"9684761\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAll deadlines are inclusive of both days. If the last day of the deadline falls on a Saturday, Sunday, or public holiday, it is extended to the next business day. If you choose direct debit, the deadline is a few days earlier than for manual payment, so it&#8217;s best not to leave it until the last minute.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88152cd elementor-widget elementor-widget-heading\" data-id=\"88152cd\" 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\">How to file the IGIC step by step<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ba793e elementor-widget elementor-widget-text-editor\" data-id=\"1ba793e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe IGIC return is filed electronically through the Canary Islands Tax Agency&#8217;s website, not the Spanish Tax Agency&#8217;s (AEAT) website. You will need a digital certificate, electronic ID (DNIe), or Cl@ve PIN to log in.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4a4049 elementor-widget elementor-widget-text-editor\" data-id=\"b4a4049\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol>\n  <li>Collect the invoices issued and the deductible expenses for the quarter and separate, for each one, the taxable base, the rate applied and the fee.<\/li>\n <li>Add up the IGIC accrued on your sales and the deductible IGIC on your domestic purchases and imports. The IGIC on an import arriving via a DUA (Single Administrative Document) is also deductible.<\/li>\n <li>Calculate the fee: IGIC charged less IGIC paid.<\/li>\n <li>Access the electronic headquarters of the Canary Islands Tax Agency and identify yourself.<\/li>\n <li>Fill Modelo 420 with the bases and rates for each tax rate, including 0% transactions.<\/li>\n <li>Submit the declaration within the quarterly deadline and keep the receipt.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36823b9 elementor-widget elementor-widget-text-editor\" data-id=\"36823b9\" 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>A discrepancy between the four quarterly self-assessments and the annual summary of form 425 is one of the most common causes of a request, so it is worth closing each quarter correctly instead of fixing it in January.<\/p>\t\t\t\t\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 IGIC<\/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\"> Is the IGIC tax paid throughout Spain or only in the Canary Islands? <\/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>IGIC is exclusive to the Canary Islands. In the rest of Spain (Mainland Spain, Balearic Islands, Ceuta and Melilla), VAT is applied. The Canary Islands have a special Economic and Fiscal Regime that allows them to have their own indirect tax, with rates much lower than the VAT rate on the mainland.<\/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\"> How does a company on the mainland invoice a client in the Canary Islands? <\/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>If you sell goods from mainland Spain to the Canary Islands, the transaction is considered an export for tax purposes: the invoice is issued without VAT (exempt). The customer in the Canary Islands will pay the corresponding IGIC upon importing the goods. For services provided to Canary Island companies, the general rule is that they are taxed where the recipient is located, so mainland VAT is not charged.<\/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\"> Can I deduct the IGIC paid on my purchases? <\/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>Yes, provided you are under the general tax regime and your purchases are related to your business activity. The IGIC you pay (the tax you pay on your supplier invoices) is subtracted from the IGIC you collect (the tax you charge your customers) in your quarterly tax return. If the result is negative, you are entitled to a refund or compensation.<\/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\"> What happens if I don't file form 420 on time? <\/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>The Canary Islands Tax Agency applies surcharges for late filing: 1% per month of delay up to 12 months, and after one year, a 15% surcharge plus late payment interest. If the return results in a payment due and the Tax Agency initiates an audit before you file, the penalties can be considerably higher.<\/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\"> What is the difference between IGIC and AIEM? <\/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>The AIEM (Tax on Imports and Deliveries of Goods in the Canary Islands) is an additional tax levied on certain products imported into the Canary Islands to protect local production. It is separate from the IGIC: the same import may be subject to both taxes simultaneously.<\/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\"> Can a self-employed person in the Canary Islands take advantage of the REPEP scheme even if they invoice clients on the mainland? <\/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>Yes. REPEP depends on the self-employed individual&#8217;s total revenue and their tax domicile in the Canary Islands, not where their clients are located. If you invoice less than \u20ac30,000 annually and your tax domicile is in the islands, you may be exempt from IGIC regardless of whether your clients are from mainland Spain, the Canary Islands, or anywhere else.<\/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\"> What type of IGIC applies to renting premises in the Canary Islands? <\/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>The rental of business premises is taxed at the standard rate of 7% IGIC. However, the rental of primary residences is exempt from IGIC, as is the case with VAT in mainland Spain. The landlord must issue invoices including IGIC and submit their quarterly self-assessments.<\/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 manage the IGIC myself or do I need an advisor? <\/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>Technically, you can do it yourself through the Canary Islands Tax Agency&#8217;s online portal. However, the IGIC regulations have specific features (special rates, location rules, imports, REPEP, etc.) that can lead to costly errors. A consultancy specializing in Canary Islands tax, like Asesorae, ensures you apply the correct rate, claim all possible deductions, and file your returns on time.<\/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\": \"\u00bfEl IGIC se paga en toda Espa\u00f1a o solo en Canarias?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"El IGIC es exclusivo de las Islas Canarias. En el resto de Espa\u00f1a (Pen\u00ednsula, Baleares, Ceuta y Melilla) se aplica el IVA. Canarias tiene un R\u00e9gimen Econ\u00f3mico Fiscal especial que le permite tener su propio impuesto indirecto, con tipos muy inferiores al IVA peninsular.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfC\u00f3mo factura una empresa de la Pen\u00ednsula a un cliente en Canarias?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Si vendes bienes desde la Pen\u00ednsula a Canarias, la operaci\u00f3n es una exportaci\u00f3n a efectos fiscales: la factura va sin IVA (exenta). El cliente en Canarias pagar\u00e1 el IGIC correspondiente al importar la mercanc\u00eda. Para servicios prestados a empresas canarias, la regla general es que tributan donde est\u00e1 el destinatario, por lo que tampoco llevan IVA peninsular.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfPuedo deducirme el IGIC soportado en mis compras?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"S\u00ed, siempre que est\u00e9s en el r\u00e9gimen general y tus compras est\u00e9n relacionadas con tu actividad econ\u00f3mica. El IGIC soportado (el que pagas en tus facturas de proveedor) se resta del IGIC repercutido (el que cobras a tus clientes) en tu liquidaci\u00f3n trimestral. Si el resultado es negativo, tienes derecho a devoluci\u00f3n o compensaci\u00f3n.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfQu\u00e9 pasa si no presento el modelo 420 a tiempo?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"La Agencia Tributaria Canaria aplica recargos por presentaci\u00f3n fuera de plazo: 1% por mes de retraso hasta los 12 meses, y a partir del a\u00f1o, recargo del 15% m\u00e1s intereses de demora. Si la declaraci\u00f3n tiene resultado a pagar y Hacienda inicia un procedimiento de comprobaci\u00f3n antes de que la presentes, las sanciones pueden ser considerablemente m\u00e1s elevadas.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfQu\u00e9 diferencia hay entre el IGIC y el AIEM?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"El AIEM (Arbitrio sobre Importaciones y Entregas de Mercanc\u00edas en las Islas Canarias) es un impuesto adicional que se aplica sobre ciertos productos importados a Canarias para proteger la producci\u00f3n local. Es independiente del IGIC: una misma importaci\u00f3n puede estar sujeta a ambos tributos simult\u00e1neamente.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfUn aut\u00f3nomo en Canarias puede acogerse al REPEP aunque facture a clientes peninsulares?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"S\u00ed. El REPEP depende de la facturaci\u00f3n total del aut\u00f3nomo y de su domicilio fiscal en Canarias, no de d\u00f3nde est\u00e9n sus clientes. Si facturas menos de 30.000\u20ac anuales y tienes el domicilio fiscal en las islas, puedes estar exento de IGIC independientemente de si tus clientes son de la Pen\u00ednsula, de Canarias o de cualquier otro lugar.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfQu\u00e9 tipo de IGIC se aplica al alquiler de un local en Canarias?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"El alquiler de locales de negocio tributa al tipo general del 7% de IGIC. Sin embargo, el alquiler de vivienda habitual est\u00e1 exento de IGIC, igual que ocurre con el IVA en la Pen\u00ednsula. El arrendador del local debe emitir facturas con IGIC y presentar sus autoliquidaciones trimestrales.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u00bfPuedo gestionar el IGIC yo mismo o necesito una asesor\u00eda?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"T\u00e9cnicamente puedes hacerlo t\u00fa mismo a trav\u00e9s de la sede electr\u00f3nica de la Agencia Tributaria Canaria. Sin embargo, la normativa del IGIC tiene particularidades (tipos especiales, reglas de localizaci\u00f3n, importaciones, REPEP...) que pueden generar errores costosos. Una asesor\u00eda especializada en fiscalidad canaria, como Asesorae, garantiza que aplicas el tipo correcto, te deduces todo lo que puedes y presentas los modelos en plazo.\"\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\">Do you have questions about your IGIC?<\/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>Our specialized advisors in the Canary Islands manage your IGIC, REPEP and all your tax matters for you.<\/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 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<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 want us to manage your IGIC?<\/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>Forget about forms, deadlines, and regulations. Our expert advisors in the Canary Islands will take care of all your IGIC, REPEP, and tax matters starting from \u20ac57\/month.<\/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 number\">\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 number\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\/3282\" data-token=\"92a78f749fa64e7699f3991a03f500da\" data-token-time=\"1794074814\"><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\" >Page text Paragraph<\/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_15-container\" class=\"wpforms-field wpforms-field-checkbox\" data-field-id=\"15\"><fieldset><legend class=\"wpforms-field-label\">Newsletter<\/legend><ul id=\"wpforms-123-field_15\"><li class=\"choice-1 depth-1\"><input type=\"checkbox\" id=\"wpforms-123-field_15_1\" name=\"wpforms[fields][15][]\" value=\"I accept the &lt;a href=&quot;https:\/\/www.asesorae.com\/en\/privacy-policy\/&quot;&gt;privacy policy&lt;\/a&gt; and agree to receive the Asesorae newsletter\" aria-errormessage=\"wpforms-123-field_15_1-error\"  ><label class=\"wpforms-field-label-inline\" for=\"wpforms-123-field_15_1\">I accept the <a href=\"https:\/\/www.asesorae.com\/en\/privacy-policy\/\" rel=\"nofollow noopener\" target=\"_blank\">privacy policy<\/a> and agree to receive the Asesorae newsletter<\/label><\/li><\/ul><\/fieldset><\/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:\/\/www.asesorae.com\/aviso-legal&quot;&gt;legal notice&lt;\/a&gt; and the &lt;a href=&quot;https:\/\/www.asesorae.com\/politica-de-privacidad&quot;&gt;privacy policy&lt;\/a&gt;\" aria-errormessage=\"wpforms-123-field_11_1-error\" required ><label class=\"wpforms-field-label-inline\" for=\"wpforms-123-field_11_1\">I accept the <a href=\"https:\/\/www.asesorae.com\/aviso-legal\" rel=\"nofollow noopener\" target=\"_blank\">legal notice<\/a> and the <a href=\"https:\/\/www.asesorae.com\/politica-de-privacidad\" rel=\"nofollow noopener\" target=\"_blank\">privacy policy<\/a><\/label><\/li><\/ul><\/div><div id=\"wpforms-123-field_13-container\" class=\"wpforms-field wpforms-field-hidden\" data-field-id=\"13\"><input type=\"hidden\" id=\"wpforms-123-field_13\" name=\"wpforms[fields][13]\" value=\"&lt;span&gt;query_var key=&quot;utm_content&quot;&lt;\/span&gt;\"><\/div><div id=\"wpforms-123-field_14-container\" class=\"wpforms-field wpforms-field-hidden\" data-field-id=\"14\"><input type=\"hidden\" id=\"wpforms-123-field_14\" name=\"wpforms[fields][14]\" value=\"&lt;span&gt;query_var key=&quot;utm_campaign&quot;&lt;\/span&gt;\"><\/div><script>\n\t\t\t\t( function() {\n\t\t\t\t\tconst style = document.createElement( 'style' );\n\t\t\t\t\tstyle.appendChild( document.createTextNode( '#wpforms-123-field_6-container { position: absolute !important; overflow: hidden !important; display: inline !important; height: 1px !important; width: 1px !important; z-index: -1000 !important; padding: 0 !important; } #wpforms-123-field_6-container input { visibility: hidden; } #wpforms-conversational-form-page #wpforms-123-field_6-container label { counter-increment: none; }' ) );\n\t\t\t\t\tdocument.head.appendChild( style );\n\t\t\t\t\tdocument.currentScript?.remove();\n\t\t\t\t} )();\n\t\t\t<\/script><\/div><!-- .wpforms-field-container --><div class=\"wpforms-submit-container\" ><input type=\"hidden\" name=\"wpforms[id]\" value=\"123\"><input type=\"hidden\" name=\"page_title\" value=\"\"><input type=\"hidden\" name=\"page_url\" value=\"https:\/\/asesorae.es\/en\/wp-json\/wp\/v2\/pages\/3282\"><input type=\"hidden\" name=\"url_referer\" value=\"\"><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-123\" class=\"wpforms-submit\" data-alt-text=\"Sending...\" data-submit-text=\"Send message\" aria-live=\"assertive\" value=\"wpforms-submit\">Send message<\/button><img decoding=\"async\" src=\"https:\/\/asesorae.es\/wp-content\/plugins\/wpforms\/assets\/images\/submit-spin.svg\" class=\"wpforms-submit-spinner\" style=\"display: none;\" width=\"26\" height=\"26\" alt=\"Loading\"><\/div><\/form><\/div>  <!-- .wpforms-container -->            <\/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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home | IGIC in the Canary Islands: What it is, types, how it is calculated and who must declare it [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":3273,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-3282","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/asesorae.es\/en\/wp-json\/wp\/v2\/pages\/3282","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/asesorae.es\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/asesorae.es\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/asesorae.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/asesorae.es\/en\/wp-json\/wp\/v2\/comments?post=3282"}],"version-history":[{"count":2,"href":"https:\/\/asesorae.es\/en\/wp-json\/wp\/v2\/pages\/3282\/revisions"}],"predecessor-version":[{"id":3801,"href":"https:\/\/asesorae.es\/en\/wp-json\/wp\/v2\/pages\/3282\/revisions\/3801"}],"up":[{"embeddable":true,"href":"https:\/\/asesorae.es\/en\/wp-json\/wp\/v2\/pages\/3273"}],"wp:attachment":[{"href":"https:\/\/asesorae.es\/en\/wp-json\/wp\/v2\/media?parent=3282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}