{"id":3317,"date":"2026-03-03T12:19:15","date_gmt":"2026-03-03T11:19:15","guid":{"rendered":"https:\/\/asesorae.es\/canary-islands-taxation\/igic\/igic-holiday-rentals\/"},"modified":"2026-10-02T09:45:59","modified_gmt":"2026-10-02T07:45:59","slug":"holiday-rentals","status":"publish","type":"page","link":"https:\/\/asesorae.es\/en\/canary-islands-taxation\/igic\/holiday-rentals\/","title":{"rendered":"Holiday Rentals"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3317\" class=\"elementor elementor-3317 elementor-493\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53f666f e-flex e-con-boxed e-con e-parent\" data-id=\"53f666f\" 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-73ba950 e-con-full e-flex e-con e-child\" data-id=\"73ba950\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83c4c3a elementor-widget elementor-widget-eael-breadcrumbs\" data-id=\"83c4c3a\" 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-cb7e6a0 elementor-widget elementor-widget-heading\" data-id=\"cb7e6a0\" 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 on Holiday Rentals in the Canary Islands<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93053b1 elementor-widget elementor-widget-text-editor\" data-id=\"93053b1\" 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>Do you rent your property in the Canary Islands to tourists? Find out what taxes you pay, what forms to submit, and how to avoid penalties from the Canary Islands Tax Authority.<\/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-fb44a39 e-con-full e-flex e-con e-child\" data-id=\"fb44a39\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ecdc5a1 eael-wpforms-form-button-custom elementor-widget elementor-widget-eael-wpforms\" data-id=\"ecdc5a1\" 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-2641\"><form id=\"wpforms-form-2641\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"2641\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/en\/wp-json\/wp\/v2\/pages\/3317\" data-token=\"f2a1d947fe23bfc277b280d0f3bbc00a\" data-token-time=\"1792688210\"><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-2641-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-2641-field_2-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"2\"><label class=\"wpforms-field-label\" for=\"wpforms-2641-field_2\">Nombre <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"text\" id=\"wpforms-2641-field_2\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][2]\" placeholder=\"Tu nombre\" aria-errormessage=\"wpforms-2641-field_2-error\" required><\/div><\/div><div class=\"wpforms-layout-column wpforms-layout-column-50\"><div id=\"wpforms-2641-field_3-container\" class=\"wpforms-field wpforms-field-phone\" data-field-id=\"3\"><label class=\"wpforms-field-label\" for=\"wpforms-2641-field_3\">Tel\u00e9fono <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"tel\" id=\"wpforms-2641-field_3\" class=\"wpforms-field-medium wpforms-field-required wpforms-smart-phone-field\" data-rule-smart-phone-field=\"true\" name=\"wpforms[fields][3]\" placeholder=\"Tel\u00e9fono\" aria-label=\"Tel\u00e9fono\" aria-errormessage=\"wpforms-2641-field_3-error\" required><\/div><\/div><\/div><\/div><\/div><div id=\"wpforms-2641-field_4-container\" class=\"wpforms-field wpforms-field-email\" data-field-id=\"4\"><label class=\"wpforms-field-label\" for=\"wpforms-2641-field_4\">Correo electr\u00f3nico <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"email\" id=\"wpforms-2641-field_4\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][4]\" placeholder=\"Correo electr\u00f3nico\" spellcheck=\"false\" aria-errormessage=\"wpforms-2641-field_4-error\" required><\/div><div id=\"wpforms-2641-field_5-container\" class=\"wpforms-field wpforms-field-textarea\" data-field-id=\"5\"><label class=\"wpforms-field-label\" for=\"wpforms-2641-field_5\">P\u00e1rrafo de texto<\/label><textarea id=\"wpforms-2641-field_5\" class=\"wpforms-field-medium\" name=\"wpforms[fields][5]\" placeholder=\"\u00bfEn qu\u00e9 podemos ayudarte?\" aria-errormessage=\"wpforms-2641-field_5-error\" ><\/textarea><\/div><div id=\"wpforms-2641-field_8-container\" class=\"wpforms-field wpforms-field-radio wpforms-list-2-columns wpforms-conditional-trigger\" data-field-id=\"8\"><fieldset><legend class=\"wpforms-field-label\">\u00bfResides en Canarias? <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/legend><ul id=\"wpforms-2641-field_8\" class=\"wpforms-field-required\"><li class=\"choice-1 depth-1\"><input type=\"radio\" id=\"wpforms-2641-field_8_1\" name=\"wpforms[fields][8]\" value=\"Si, resido en Canarias\" aria-errormessage=\"wpforms-2641-field_8_1-error\" required ><label class=\"wpforms-field-label-inline\" for=\"wpforms-2641-field_8_1\">Si, resido en Canarias<\/label><\/li><li class=\"choice-2 depth-1\"><input type=\"radio\" id=\"wpforms-2641-field_8_2\" name=\"wpforms[fields][8]\" value=\"No resido en Canarias\" aria-errormessage=\"wpforms-2641-field_8_2-error\" required ><label class=\"wpforms-field-label-inline\" for=\"wpforms-2641-field_8_2\">No resido en Canarias<\/label><\/li><\/ul><\/fieldset><\/div><div id=\"wpforms-2641-field_9-container\" class=\"wpforms-field wpforms-field-radio wpforms-list-2-columns wpforms-conditional-field wpforms-conditional-show wpforms-conditional-trigger\" data-field-id=\"9\" style=\"display:none;\"><fieldset><legend class=\"wpforms-field-label\">\u00bfPercibes ingresos por tu vivienda por m\u00e1s de 50.000\u20ac? <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/legend><ul id=\"wpforms-2641-field_9\" class=\"wpforms-field-required\"><li class=\"choice-1 depth-1\"><input type=\"radio\" id=\"wpforms-2641-field_9_1\" name=\"wpforms[fields][9]\" value=\"Si, percibo ingresos superiores a 50.000\u20ac por mi vivienda\" aria-errormessage=\"wpforms-2641-field_9_1-error\" required ><label class=\"wpforms-field-label-inline\" for=\"wpforms-2641-field_9_1\">Si, percibo ingresos superiores a 50.000\u20ac por mi vivienda<\/label><\/li><li class=\"choice-2 depth-1\"><input type=\"radio\" id=\"wpforms-2641-field_9_2\" name=\"wpforms[fields][9]\" value=\"No percibo ingresos superiores a 50.000\u20ac por mi vivienda\" aria-errormessage=\"wpforms-2641-field_9_2-error\" required ><label class=\"wpforms-field-label-inline\" for=\"wpforms-2641-field_9_2\">No percibo ingresos superiores a 50.000\u20ac por mi vivienda<\/label><\/li><\/ul><\/fieldset><\/div>\t\t<div id=\"wpforms-2641-field_7-container\"\n\t\t\tclass=\"wpforms-field wpforms-field-text\"\n\t\t\tdata-field-type=\"text\"\n\t\t\tdata-field-id=\"7\"\n\t\t\t>\n\t\t\t<label class=\"wpforms-field-label\" for=\"wpforms-2641-field_7\" >\u00bfOfreces RGPD o<\/label>\n\t\t\t<input type=\"text\" id=\"wpforms-2641-field_7\" class=\"wpforms-field-medium\" name=\"wpforms[fields][7]\" >\n\t\t<\/div>\n\t\t<div id=\"wpforms-2641-field_10-container\" class=\"wpforms-field wpforms-field-radio wpforms-list-2-columns wpforms-conditional-field wpforms-conditional-show\" data-field-id=\"10\" style=\"display:none;\"><fieldset><legend class=\"wpforms-field-label\">\u00bfOfreces servicios adicionales en tu vivienda como limpieza o cambio de s\u00e1banas? <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/legend><ul id=\"wpforms-2641-field_10\" class=\"wpforms-field-required\"><li class=\"choice-1 depth-1\"><input type=\"radio\" id=\"wpforms-2641-field_10_1\" name=\"wpforms[fields][10]\" value=\"Si ofrezco servicios adicionales\" aria-errormessage=\"wpforms-2641-field_10_1-error\" required ><label class=\"wpforms-field-label-inline\" for=\"wpforms-2641-field_10_1\">Si ofrezco servicios adicionales<\/label><\/li><li class=\"choice-2 depth-1\"><input type=\"radio\" id=\"wpforms-2641-field_10_2\" name=\"wpforms[fields][10]\" value=\"No ofrezco servicios adicionales\" aria-errormessage=\"wpforms-2641-field_10_2-error\" required ><label class=\"wpforms-field-label-inline\" for=\"wpforms-2641-field_10_2\">No ofrezco servicios adicionales<\/label><\/li><\/ul><\/fieldset><\/div><div id=\"wpforms-2641-field_6-container\" class=\"wpforms-field wpforms-field-hidden\" data-field-id=\"6\"><input type=\"hidden\" id=\"wpforms-2641-field_6\" name=\"wpforms[fields][6]\"><\/div><div id=\"wpforms-2641-field_11-container\" class=\"wpforms-field wpforms-field-gdpr-checkbox\" data-field-id=\"11\"><label class=\"wpforms-field-label\">Acuerdo RGPD <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><ul id=\"wpforms-2641-field_11\" class=\"wpforms-field-required\"><li class=\"choice-1\"><input type=\"checkbox\" id=\"wpforms-2641-field_11_1\" name=\"wpforms[fields][11][]\" value=\"Acepto el &lt;a href=&quot;https:\/\/www.asesorae.com\/aviso-legal&quot;&gt;aviso legal&lt;\/a&gt; y la &lt;a href=&quot;https:\/\/www.asesorae.com\/politica-de-privacidad&quot;&gt;pol\u00edtica de privacidad&lt;\/a&gt;\" aria-errormessage=\"wpforms-2641-field_11_1-error\" required ><label class=\"wpforms-field-label-inline\" for=\"wpforms-2641-field_11_1\">Acepto el <a href=\"https:\/\/www.asesorae.com\/aviso-legal\" rel=\"nofollow noopener\" target=\"_blank\">aviso legal<\/a> y la <a href=\"https:\/\/www.asesorae.com\/politica-de-privacidad\" rel=\"nofollow noopener\" target=\"_blank\">pol\u00edtica de privacidad<\/a><\/label><\/li><\/ul><\/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-2641-field_7-container { position: absolute !important; overflow: hidden !important; display: inline !important; height: 1px !important; width: 1px !important; z-index: -1000 !important; padding: 0 !important; } #wpforms-2641-field_7-container input { visibility: hidden; } #wpforms-conversational-form-page #wpforms-2641-field_7-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=\"2641\"><input type=\"hidden\" name=\"page_title\" value=\"\"><input type=\"hidden\" name=\"page_url\" value=\"https:\/\/asesorae.es\/en\/wp-json\/wp\/v2\/pages\/3317\"><input type=\"hidden\" name=\"url_referer\" value=\"\"><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-2641\" class=\"wpforms-submit\" data-alt-text=\"Enviando...\" data-submit-text=\"Enviar mensaje\" aria-live=\"assertive\" value=\"wpforms-submit\">Enviar mensaje<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-63d283b e-flex e-con-boxed e-con e-parent\" data-id=\"63d283b\" 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-a9701aa e-con-full e-flex e-con e-child\" data-id=\"a9701aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4811540 elementor-widget elementor-widget-heading\" data-id=\"4811540\" 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 it affect your vacation rental?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a1ce17 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2a1ce17\" 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 equivalent of VAT in the Canary Islands. Unlike on the Spanish mainland, where holiday homes may be exempt from VAT under certain conditions, in the Canary Islands tourist rentals are generally subject to the IGIC at a rate of 7%, regardless of whether you offer additional services or not.<\/p><p>This means that if you rent your flat, apartment or villa to tourists through platforms like Airbnb, Booking or Vrbo, you have the obligation to charge the IGIC to your guests, declare it to the Canary Islands Tax Authority and submit the corresponding forms.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1cb4eb0 e-con-full e-flex e-con e-child\" data-id=\"1cb4eb0\" 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-29f2a3e elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"29f2a3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-exclamation-triangle\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M569.517 440.013C587.975 472.007 564.806 512 527.94 512H48.054c-36.937 0-59.999-40.055-41.577-71.987L246.423 23.985c18.467-32.009 64.72-31.951 83.154 0l239.94 416.028zM288 354c-25.405 0-46 20.595-46 46s20.595 46 46 46 46-20.595 46-46-20.595-46-46-46zm-43.673-165.346l7.418 136c.347 6.364 5.609 11.346 11.982 11.346h48.546c6.373 0 11.635-4.982 11.982-11.346l7.418-136c.375-6.874-5.098-12.654-11.982-12.654h-63.383c-6.884 0-12.356 5.78-11.981 12.654z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-35d3eb2 e-con-full e-flex e-con e-child\" data-id=\"35d3eb2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-369cc4a elementor-widget elementor-widget-text-editor\" data-id=\"369cc4a\" 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><strong>Key change that remains in effect in 2026:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68f14bb elementor-widget elementor-widget-text-editor\" data-id=\"68f14bb\" 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>Non-resident property owners in the Canary Islands are no longer exempt from IGIC since January 2024. If you own a holiday let in the Canary Islands and live on the Spanish mainland or in another country, you must comply with the same obligations as a Canary Islands resident.<\/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 class=\"elementor-element elementor-element-a20ff5f elementor-widget elementor-widget-heading\" data-id=\"a20ff5f\" 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\">When is your rent subject to IGIC?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75c578e elementor-widget elementor-widget-html\" data-id=\"75c578e\" 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 SUJECI\u00d3N IGIC ALQUILER - DISE\u00d1O SENCILLO (Elementor)\r\n       ========================================================== *\/\r\n    .vacacional-table-wrapper {\r\n        font-family: 'Inter', sans-serif;\r\n        width: 100%;\r\n        margin: 0 auto;\r\n        overflow-x: auto;\r\n        -webkit-overflow-scrolling: touch;\r\n        padding-bottom: 10px; \r\n    }\r\n\r\n    .vacacional-simple-table {\r\n        width: 100%;\r\n        min-width: 650px; \/* Ancho suficiente para las 3 columnas *\/\r\n        border-collapse: separate;\r\n        border-spacing: 0;\r\n        background: #FFFFFF;\r\n        border-radius: 8px;\r\n        border: 1px solid #E2E8F0;\r\n        overflow: hidden; \r\n    }\r\n\r\n    \/* --- CABECERA AZUL --- *\/\r\n    .vacacional-simple-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    .vacacional-simple-table td {\r\n        padding: 16px 24px;\r\n        border-bottom: 1px solid #E2E8F0;\r\n        color: #1E293B;\r\n        font-size: 1rem;\r\n        vertical-align: middle;\r\n        background-color: #FFFFFF; \r\n    }\r\n\r\n    .vacacional-simple-table tr:last-child td {\r\n        border-bottom: none;\r\n    }\r\n\r\n    .vacacional-simple-table td:first-child {\r\n        font-weight: 600; \/* Destacamos un poco el tipo de alquiler *\/\r\n    }\r\n\r\n    \/* --- COLORES DE ESTADO (Columna 2) --- *\/\r\n    .status-si { color: #059669; font-weight: 600; }\r\n    .status-no { color: #64748B; }\r\n    .status-warn { color: #F59E0B; font-weight: 600; }\r\n\r\n    \/* --- MAGIA RESPONSIVE: COLUMNA FIJA --- *\/\r\n    @media (max-width: 768px) {\r\n        .vacacional-simple-table th, \r\n        .vacacional-simple-table td {\r\n            padding: 14px 15px; \r\n            font-size: 0.95rem;\r\n        }\r\n\r\n        \/* Congelamos la primera columna *\/\r\n        .vacacional-simple-table th:first-child,\r\n        .vacacional-simple-table td:first-child {\r\n            position: -webkit-sticky;\r\n            position: sticky;\r\n            left: 0;\r\n            z-index: 2;\r\n            width: 160px !important;\r\n            min-width: 160px !important;\r\n            max-width: 160px !important;\r\n            white-space: normal;\r\n            word-wrap: break-word;\r\n            box-shadow: 3px 0 6px -2px rgba(0,0,0,0.08);\r\n        }\r\n\r\n        .vacacional-simple-table th:first-child {\r\n            z-index: 3; \r\n        }\r\n\r\n        \/* Anchura para las otras columnas al hacer scroll *\/\r\n        .vacacional-simple-table th:nth-child(2),\r\n        .vacacional-simple-table td:nth-child(2) {\r\n            min-width: 130px;\r\n        }\r\n        .vacacional-simple-table th:nth-child(3),\r\n        .vacacional-simple-table td:nth-child(3) {\r\n            min-width: 100px;\r\n        }\r\n    }\r\n\r\n    \/* --- SCROLLBAR PARA M\u00d3VILES --- *\/\r\n    .vacacional-table-wrapper::-webkit-scrollbar {\r\n        height: 6px;\r\n    }\r\n    .vacacional-table-wrapper::-webkit-scrollbar-track {\r\n        background: #F1F5F9;\r\n        border-radius: 4px;\r\n    }\r\n    .vacacional-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=\"vacacional-table-wrapper\">\r\n    <table class=\"vacacional-simple-table\">\r\n        <thead>\r\n            <tr>\r\n                <th>Type of rental<\/th>\r\n<th>Affected by IGIC?<\/th>\r\n<th>Type<\/th>\r\n            <\/tr>\r\n        <\/thead>\r\n        <tbody>\r\n            <tr>\r\n                <td>Holiday rental (Airbnb, Booking\u2026)<\/td>\r\n<td class=\"status-si\">\u2714 Yes<\/td>\r\n<td><strong>7%<\/strong><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Holiday rental with hotel services<\/td>\r\n<td class=\"status-si\">\u2714 Yes<\/td>\r\n<td><strong>7%<\/strong><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Main residence rental<\/td>\r\n<td class=\"status-no\">\u2718 Exempt<\/td>\r\n<td>\u2014<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Seasonal rental for non-tourist purposes<\/td>\r\n<td class=\"status-no\">\u2718 Exempt<\/td>\r\n<td>\u2014<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Owner with income &lt; \u20ac30,000\/year (REPEP)<\/td>\r\n<td class=\"status-warn\">\u26a0\ufe0f Exempt (registration required)<\/td>\r\n<td>0% \/ No charge<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b0634b4 e-flex e-con-boxed e-con e-parent\" data-id=\"b0634b4\" 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-1a4921f e-con-full e-flex e-con e-child\" data-id=\"1a4921f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3538829 elementor-widget elementor-widget-heading\" data-id=\"3538829\" 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\">Tax obligations of holiday lettings owners<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab2eef4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ab2eef4\" 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>Many owners start renting without knowing all the steps. The result: fines, surcharges, and problems with the tax authorities. Here&#8217;s the correct sequence:<\/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-0aeaf4f e-con-full e-flex e-con e-child\" data-id=\"0aeaf4f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00f0cbf elementor-widget elementor-widget-html\" data-id=\"00f0cbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n    \/* ==========================================================\r\n       TIMELINE VERTICAL - OBLIGACIONES FISCALES\r\n       ========================================================== *\/\r\n    .vertical-timeline-wrapper {\r\n        position: relative;\r\n        max-width: 1280px; \/* Ancho optimizado para lectura vertical *\/\r\n        margin: 40px auto;\r\n        font-family: 'Poppins', sans-serif;\r\n        padding-left: 20px; \/* Espacio para que la sombra del c\u00edrculo no se corte *\/\r\n    }\r\n\r\n    \/* La L\u00ednea Vertical (Conecta todos los pasos) *\/\r\n    .vertical-timeline-wrapper::before {\r\n        content: '';\r\n        position: absolute;\r\n        top: 20px; \/* Empieza un poco por debajo del borde superior *\/\r\n        bottom: 20px; \/* Termina antes del fondo *\/\r\n        left: 48px; \/* Centrada respecto al c\u00edrculo de 60px *\/\r\n        width: 3px;\r\n        background: #E2E8F0; \/* Gris muy suave *\/\r\n        z-index: 1;\r\n    }\r\n\r\n    \/* Contenedor de cada paso *\/\r\n    .vt-item {\r\n        display: flex;\r\n        align-items: flex-start;\r\n        position: relative;\r\n        margin-bottom: 40px;\r\n        z-index: 2;\r\n    }\r\n\r\n    .vt-item:last-child {\r\n        margin-bottom: 0;\r\n    }\r\n\r\n    \/* El C\u00edrculo con el N\u00famero *\/\r\n    .vt-step-number {\r\n        width: 60px;\r\n        height: 60px;\r\n        background: #FFFFFF;\r\n        border: 3px solid #106AE0; \/* Azul corporativo *\/\r\n        color: #106AE0;\r\n        border-radius: 50%;\r\n        display: flex;\r\n        align-items: center;\r\n        justify-content: center;\r\n        font-size: 1.25rem;\r\n        font-weight: 800;\r\n        flex-shrink: 0;\r\n        margin-right: 30px;\r\n        position: relative;\r\n        z-index: 3;\r\n        \/* El borde blanco grueso sirve como \"borrador\" para ocultar la l\u00ednea gris que pasa por detr\u00e1s *\/\r\n        box-shadow: 0 0 0 8px #FFFFFF;\r\n        transition: all 0.3s ease;\r\n    }\r\n\r\n    \/* Efecto Hover en el c\u00edrculo *\/\r\n    .vt-item:hover .vt-step-number {\r\n        background: #106AE0;\r\n        color: #FFFFFF;\r\n        transform: scale(1.1);\r\n        box-shadow: 0 10px 20px rgba(16, 106, 224, 0.3), 0 0 0 8px #FFFFFF;\r\n    }\r\n\r\n    \/* La Tarjeta de Contenido *\/\r\n    .vt-step-content {\r\n        background: #FFFFFF;\r\n        padding: 30px 35px;\r\n        border-radius: 16px;\r\n        border: 1px solid #E2E8F0;\r\n        box-shadow: 0 10px 30px rgba(0,0,0,0.02);\r\n        width: 100%;\r\n        transition: transform 0.3s ease, border-color 0.3s ease, box-shadow 0.3s ease;\r\n    }\r\n\r\n    .vt-item:hover .vt-step-content {\r\n        transform: translateY(-3px);\r\n        border-color: rgba(16, 106, 224, 0.3);\r\n        box-shadow: 0 15px 40px rgba(0,0,0,0.05);\r\n    }\r\n\r\n    .vt-step-content h3 {\r\n        margin: 0 0 10px 0;\r\n        color: #1E293B;\r\n        font-size: 1.25rem;\r\n        font-weight: 800;\r\n        line-height: 1.3;\r\n    }\r\n\r\n    .vt-step-content p {\r\n        margin: 0;\r\n        color: #64748B;\r\n        font-size: 1.05rem;\r\n        line-height: 1.6;\r\n    }\r\n\r\n    .vt-highlight {\r\n        color: #106AE0;\r\n        font-weight: 600;\r\n    }\r\n\r\n    \/* --- RESPONSIVE M\u00d3VIL --- *\/\r\n    @media (max-width: 600px) {\r\n        .vertical-timeline-wrapper {\r\n            padding-left: 10px;\r\n        }\r\n\r\n        .vertical-timeline-wrapper::before {\r\n            left: 32px; \/* Ajuste por el c\u00edrculo m\u00e1s peque\u00f1o *\/\r\n        }\r\n\r\n        .vt-item {\r\n            gap: 15px; \/* Reducimos separaci\u00f3n general *\/\r\n        }\r\n\r\n        .vt-step-number {\r\n            width: 44px;\r\n            height: 44px;\r\n            font-size: 1rem;\r\n            margin-right: 15px;\r\n            border-width: 2px;\r\n            box-shadow: 0 0 0 6px #FFFFFF;\r\n        }\r\n\r\n        .vt-item:hover .vt-step-number {\r\n            box-shadow: 0 5px 15px rgba(16, 106, 224, 0.3), 0 0 0 6px #FFFFFF;\r\n        }\r\n\r\n        .vt-step-content {\r\n            padding: 20px;\r\n        }\r\n\r\n        .vt-step-content h3 {\r\n            font-size: 1.1rem;\r\n        }\r\n        \r\n        .vt-step-content p {\r\n            font-size: 0.95rem;\r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div class=\"vertical-timeline-wrapper\">\r\n\r\n    <div class=\"vt-item\">\r\n        <div class=\"vt-step-number\">01<\/div>\r\n <div class=\"vt-step-content\">\r\n <h3>Registration with the Tax Authorities \u2014 Modelo 400<\/h3>\r\n <p>Before renting out your property on the first day, you must register for IGIC using Form 400, section 1685 \"Non-hotel tourist accommodation.\" This is mandatory even if you believe you will not exceed the REPEP (Special Regime for Small and Medium-Sized Enterprises) threshold. Failure to do so will result in a direct penalty.<\/p>\r\n <\/div> \r\n    <\/div>\r\n\r\n    <div class=\"vt-item\">\r\n        <div class=\"vt-step-number\">02<\/div>\r\n <div class=\"vt-step-content\">\r\n <h3>Choose: General Regime or REPEP<\/h3>\r\n <p>If your <span class=\"vt-highlight\">annual turnover is less than \u20ac30,000<\/span>, you can opt for the REPEP.\r\n\r\n<strong>Advantage:<\/strong> you don't charge IGIC to your guests and you don't have to file the quarterly Modelo 420.\r\n<strong>Disadvantage:<\/strong> you can't deduct IGIC from your expenses.<\/p>\r\n <\/div> \r\n    <\/div>\r\n\r\n    <div class=\"vt-item\">\r\n        <div class=\"vt-step-number\">03<\/div>\r\n <div class=\"vt-step-content\">\r\n <h3>Issue invoices with IGIC<\/h3>\r\n <p>If you're on the standard tax regime, each stay generates an invoice with the <span class=\"vt-highlight\">7% IGIC charged<\/span> to the guest. Platforms (Airbnb, Booking) are taxed under the reverse charge mechanism: you declare the IGIC on their commission using Form 412.<\/p>\r\n <\/div> \r\n    <\/div>\r\n\r\n    <div class=\"vt-item\">\r\n        <div class=\"vt-step-number\">04<\/div>\r\n <div class=\"vt-step-content\">\r\n <h3>Quarterly returns \u2014 Modelo 420<\/h3>\r\n <p>Each quarter (April, July, October, January) you declare the IGIC collected minus the IGIC paid on expenses. If the result is positive, you pay the difference to the Tax Office.<\/p>\r\n <\/div> \r\n    <\/div>\r\n\r\n    <div class=\"vt-item\">\r\n        <div class=\"vt-step-number\">05<\/div>\r\n <div class=\"vt-step-content\">\r\n <h3>Annual Summary \u2014 Modelo 425<\/h3>\r\n <p>Each January, you must submit the annual summary form for IGIC. This is mandatory <span class=\"vt-highlight\">even if you are registered under the REPEP<\/span> and have not charged IGIC to anyone.<\/p>\r\n <\/div> \r\n    <\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-089dece e-con-full e-flex e-con e-child\" data-id=\"089dece\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9697bc1 elementor-widget elementor-widget-heading\" data-id=\"9697bc1\" 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\">Forms you should know<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d95e10b e-con-full e-grid e-con e-child\" data-id=\"d95e10b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6f9da60 e-con-full e-flex e-con e-child\" data-id=\"6f9da60\" 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-e77c910 elementor-widget elementor-widget-heading\" data-id=\"e77c910\" 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\">400<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a483e82 elementor-widget elementor-widget-icon-box\" data-id=\"a483e82\" 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\tIGIC census registration\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\tRegistration of business activity. Mandatory before starting.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c407aa2 e-con-full e-flex e-con e-child\" data-id=\"c407aa2\" 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-97fb808 elementor-widget elementor-widget-heading\" data-id=\"97fb808\" 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-0260cd9 elementor-widget elementor-widget-icon-box\" data-id=\"0260cd9\" 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\tOccasional tax 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 the reverse charge mechanism (Airbnb\/Booking commissions).\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95e0cd2 e-con-full e-flex e-con e-child\" data-id=\"95e0cd2\" 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-983510d elementor-widget elementor-widget-heading\" data-id=\"983510d\" 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-bb43226 elementor-widget elementor-widget-icon-box\" data-id=\"bb43226\" 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\tIGIC collected less IGIC paid. Reported quarterly.\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-44554df e-flex e-con-boxed e-con e-parent\" data-id=\"44554df\" 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-7783cb3 e-con-full e-flex e-con e-child\" data-id=\"7783cb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f28e728 elementor-widget elementor-widget-heading\" data-id=\"f28e728\" 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\">Why manage your IGIC with Asesorae?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a07fd3a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a07fd3a\" 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>Managing IGIC on holiday rentals is more complex than it seems. Deadlines, regulations, digital platforms, management companies, non-residents\u2026 One mistake can cost you much more than the cost of advice.<\/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-238d271 e-con-full e-flex e-con e-child\" data-id=\"238d271\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d38129 elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"5d38129\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;aad06b6&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;0e47ab2&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;a6ecc47&quot;},{&quot;_id&quot;:&quot;f77eeab&quot;,&quot;slide_title&quot;:&quot;Slide #4&quot;}],&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a94598 e-flex e-con-boxed e-con e-child\" data-id=\"9a94598\" 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-b03f561 e-con-full e-flex e-con e-child\" data-id=\"b03f561\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a08bb40 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"a08bb40\" 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-check-square\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 480H48c-26.51 0-48-21.49-48-48V80c0-26.51 21.49-48 48-48h352c26.51 0 48 21.49 48 48v352c0 26.51-21.49 48-48 48zm-204.686-98.059l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.248-16.379-6.249-22.628 0L184 302.745l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.25 16.379 6.25 22.628.001z\"><\/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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tExperts in the Canary Islands\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\tOnly IGIC. We understand everything about holiday rentals 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d4719a e-flex e-con-boxed e-con e-child\" data-id=\"6d4719a\" 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-c939512 e-con-full e-flex e-con e-child\" data-id=\"c939512\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35399d5 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"35399d5\" 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-bolt\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M296 160H180.6l42.6-129.8C227.2 15 215.7 0 200 0H56C44 0 33.8 8.9 32.2 20.8l-32 240C-1.7 275.2 9.5 288 24 288h118.7L96.6 482.5c-3.6 15.2 8 29.5 23.3 29.5 8.4 0 16.4-4.4 20.8-12l176-304c9.3-15.9-2.2-36-20.7-36z\"><\/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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tRegistered in 24 hours, no waiting\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\tWe process your Modelo 400 and get you up to date in one day.\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed42d5c e-flex e-con-boxed e-con e-child\" data-id=\"ed42d5c\" 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-3a2bcc7 e-con-full e-flex e-con e-child\" data-id=\"3a2bcc7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fcc1aea elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"fcc1aea\" 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-far-calendar-alt\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M148 288h-40c-6.6 0-12-5.4-12-12v-40c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12zm108-12v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm96 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm-96 96v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm-96 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm192 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm96-260v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h48V12c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v52h128V12c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v52h48c26.5 0 48 21.5 48 48zm-48 346V160H48v298c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tSin olvidos ni multas\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\tGestionamos todos tus modelos trimestrales y el resumen anual dentro de plazo.\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e9c292b e-flex e-con-boxed e-con e-child\" data-id=\"e9c292b\" 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-222a2ff e-con-full e-flex e-con e-child\" data-id=\"222a2ff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-312abca elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"312abca\" 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-globe-europe\" viewBox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 8C111 8 0 119 0 256s111 248 248 248 248-111 248-248S385 8 248 8zm200 248c0 22.5-3.9 44.2-10.8 64.4h-20.3c-4.3 0-8.4-1.7-11.4-4.8l-32-32.6c-4.5-4.6-4.5-12.1.1-16.7l12.5-12.5v-8.7c0-3-1.2-5.9-3.3-8l-9.4-9.4c-2.1-2.1-5-3.3-8-3.3h-16c-6.2 0-11.3-5.1-11.3-11.3 0-3 1.2-5.9 3.3-8l9.4-9.4c2.1-2.1 5-3.3 8-3.3h32c6.2 0 11.3-5.1 11.3-11.3v-9.4c0-6.2-5.1-11.3-11.3-11.3h-36.7c-8.8 0-16 7.2-16 16v4.5c0 6.9-4.4 13-10.9 15.2l-31.6 10.5c-3.3 1.1-5.5 4.1-5.5 7.6v2.2c0 4.4-3.6 8-8 8h-16c-4.4 0-8-3.6-8-8s-3.6-8-8-8H247c-3 0-5.8 1.7-7.2 4.4l-9.4 18.7c-2.7 5.4-8.2 8.8-14.3 8.8H194c-8.8 0-16-7.2-16-16V199c0-4.2 1.7-8.3 4.7-11.3l20.1-20.1c4.6-4.6 7.2-10.9 7.2-17.5 0-3.4 2.2-6.5 5.5-7.6l40-13.3c1.7-.6 3.2-1.5 4.4-2.7l26.8-26.8c2.1-2.1 3.3-5 3.3-8 0-6.2-5.1-11.3-11.3-11.3H258l-16 16v8c0 4.4-3.6 8-8 8h-16c-4.4 0-8-3.6-8-8v-20c0-2.5 1.2-4.9 3.2-6.4l28.9-21.7c1.9-.1 3.8-.3 5.7-.3C358.3 56 448 145.7 448 256zM130.1 149.1c0-3 1.2-5.9 3.3-8l25.4-25.4c2.1-2.1 5-3.3 8-3.3 6.2 0 11.3 5.1 11.3 11.3v16c0 3-1.2 5.9-3.3 8l-9.4 9.4c-2.1 2.1-5 3.3-8 3.3h-16c-6.2 0-11.3-5.1-11.3-11.3zm128 306.4v-7.1c0-8.8-7.2-16-16-16h-20.2c-10.8 0-26.7-5.3-35.4-11.8l-22.2-16.7c-11.5-8.6-18.2-22.1-18.2-36.4v-23.9c0-16 8.4-30.8 22.1-39l42.9-25.7c7.1-4.2 15.2-6.5 23.4-6.5h31.2c10.9 0 21.4 3.9 29.6 10.9l43.2 37.1h18.3c8.5 0 16.6 3.4 22.6 9.4l17.3 17.3c3.4 3.4 8.1 5.3 12.9 5.3H423c-32.4 58.9-93.8 99.5-164.9 103.1z\"><\/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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNon-resident owners\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\tWe work with property owners from the rest of Spain, as well as from within and outside the European Union.\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\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-98e6ab1 e-flex e-con-boxed e-con e-parent\" data-id=\"98e6ab1\" 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-8cbfe45 e-con-full e-flex e-con e-child\" data-id=\"8cbfe45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aba774a elementor-widget elementor-widget-heading\" data-id=\"aba774a\" 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 on holiday rentals\n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d90015 e-con-full e-flex e-con e-child\" data-id=\"5d90015\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71fd104 elementor-widget elementor-widget-n-accordion\" data-id=\"71fd104\" 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-1190\" 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-1190\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> Do I have to charge IGIC if I only rent for a few months a year? <\/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-1190\" class=\"elementor-element elementor-element-9399e80 e-con-full e-flex e-con e-child\" data-id=\"9399e80\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d6d93f elementor-widget elementor-widget-text-editor\" data-id=\"1d6d93f\" 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. IGIC applies regardless of the number of days you rent. What matters is that the activity is of a tourist or holiday nature. The only way to avoid charging IGIC to your guests as an active owner is to register under the REPEP if your annual income is under \u20ac30,000, but you must still register using Form 400 and submit the annual summary (Form 425).<\/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-1191\" 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-1191\" >\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 register for IGIC and I'm already renting? <\/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-1191\" class=\"elementor-element elementor-element-1998dad e-con-full e-flex e-con e-child\" data-id=\"1998dad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b5b08b elementor-widget elementor-widget-text-editor\" data-id=\"5b5b08b\" 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 Authority can detect your business activity through digital platforms (Airbnb, Booking) that are required to report income. Penalties range from fines for late filing to assessments with surcharges of 20% plus late payment interest on the IGIC not declared since the start of your business. It is highly recommended to regularize your situation as soon as possible, often at a lower cost than waiting for an audit.<\/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-1192\" 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-1192\" >\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 from my holiday home expenses? <\/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-1192\" class=\"elementor-element elementor-element-ae5def1 e-con-full e-flex e-con e-child\" data-id=\"ae5def1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d60318f elementor-widget elementor-widget-text-editor\" data-id=\"d60318f\" 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>Only if you are under the general IGIC regime. In that case, you can deduct the IGIC paid on expenses directly related to the business activity: cleaning, maintenance, supplies, platform commissions, etc. You can only deduct expenses proportional to the rental days, not 100% of the year. If you are under the REPEP regime, you cannot deduct any IGIC paid.<\/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-1193\" 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-1193\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> How is IGIC taxed if I have a management company? <\/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-1193\" class=\"elementor-element elementor-element-ca0abd3 e-con-full e-flex e-con e-child\" data-id=\"ca0abd3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b5b30a elementor-widget elementor-widget-text-editor\" data-id=\"2b5b30a\" 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>It depends on the type of contract. If the management company acts as an intermediary, the owner invoices the guests and declares the IGIC. If the management company has a lease agreement for a use other than residential, they can invoice the tourists, and you receive the net amount. In both cases, you need to check who is liable for the IGIC and how the 19% personal income tax withholding is handled.<\/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-1194\" 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-1194\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> Do I pay the IGIC on Airbnb and Booking, or do they pay it? <\/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-1194\" class=\"elementor-element elementor-element-425697c e-con-full e-flex e-con e-child\" data-id=\"425697c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25e2ebd elementor-widget elementor-widget-text-editor\" data-id=\"25e2ebd\" 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 platforms are based outside the Canary Islands, so their commission generates a reverse charge mechanism: you are responsible for declaring the IGIC on that commission. If you are under the general tax regime, the transaction is usually neutral (you declare an output IGIC and an input IGIC of the same amount). If you are under the REPEP, you must pay it using Form 412, without the right to deduct it.<\/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>\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?\n<\/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-2641\"><form id=\"wpforms-form-2641\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"2641\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/en\/wp-json\/wp\/v2\/pages\/3317\" data-token=\"f2a1d947fe23bfc277b280d0f3bbc00a\" data-token-time=\"1792688210\"><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-2641-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-2641-field_2-container\" 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aria-label=\"Tel\u00e9fono\" aria-errormessage=\"wpforms-2641-field_3-error\" required><\/div><\/div><\/div><\/div><\/div>\t\t<div id=\"wpforms-2641-field_7-container\"\n\t\t\tclass=\"wpforms-field wpforms-field-text\"\n\t\t\tdata-field-type=\"text\"\n\t\t\tdata-field-id=\"7\"\n\t\t\t>\n\t\t\t<label class=\"wpforms-field-label\" for=\"wpforms-2641-field_7\" >servicios RGPD como<\/label>\n\t\t\t<input type=\"text\" id=\"wpforms-2641-field_7\" class=\"wpforms-field-medium\" name=\"wpforms[fields][7]\" >\n\t\t<\/div>\n\t\t<div id=\"wpforms-2641-field_4-container\" class=\"wpforms-field wpforms-field-email\" data-field-id=\"4\"><label class=\"wpforms-field-label\" for=\"wpforms-2641-field_4\">Correo electr\u00f3nico <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"email\" id=\"wpforms-2641-field_4\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][4]\" placeholder=\"Correo electr\u00f3nico\" spellcheck=\"false\" 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class=\"wpforms-field-required\"><li class=\"choice-1 depth-1\"><input type=\"radio\" id=\"wpforms-2641-field_9_1\" name=\"wpforms[fields][9]\" value=\"Si, percibo ingresos superiores a 50.000\u20ac por mi vivienda\" aria-errormessage=\"wpforms-2641-field_9_1-error\" required ><label class=\"wpforms-field-label-inline\" for=\"wpforms-2641-field_9_1\">Si, percibo ingresos superiores a 50.000\u20ac por mi vivienda<\/label><\/li><li class=\"choice-2 depth-1\"><input type=\"radio\" id=\"wpforms-2641-field_9_2\" name=\"wpforms[fields][9]\" value=\"No percibo ingresos superiores a 50.000\u20ac por mi vivienda\" aria-errormessage=\"wpforms-2641-field_9_2-error\" required ><label class=\"wpforms-field-label-inline\" for=\"wpforms-2641-field_9_2\">No percibo ingresos superiores a 50.000\u20ac por mi vivienda<\/label><\/li><\/ul><\/fieldset><\/div><div id=\"wpforms-2641-field_10-container\" class=\"wpforms-field wpforms-field-radio wpforms-list-2-columns wpforms-conditional-field 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