Las Palmas and Santa Cruz de Tenerife
Spanish letters from the Canary Islands, explained
The Canary Islands have their own tax regime (REF). That makes the post differ from the mainland: no VAT but IGIC, a separate customs position, and a different collection body per island. If you do not know that, you end up reading the wrong rules.
- Adeje
- Arona
- Los Cristianos
- Puerto de la Cruz
- Mogán
- San Bartolomé de Tirajana
- Maspalomas
What works differently in this region
- 01
IGIC applies instead of VAT, at a general rate of 7% rather than 21%. An invoice or assessment therefore looks different from the mainland.
- 02
On Tenerife the Consorcio de Tributos de Tenerife collects for most municipalities; on Gran Canaria municipalities more often collect themselves.
- 03
The islands are a separate customs territory. Post about import duty on a move or a parcel comes from the Agencia Tributaria, customs division.
- 04
Tourist letting is regulated per island and sometimes per municipality; the permit requirement in Adeje or Arona differs from Gran Canaria.
Who sends you post?
- Consorcio de Tributos de Tenerife
- Collects municipal taxes for most municipalities on Tenerife.
- Agencia Tributaria Canaria
- IGIC, transfer tax and regional levies.
- Ayuntamiento de Adeje
- Municipal fines, permits and tourist letting.
Questions from this region
Why does my invoice show IGIC instead of VAT?
The Canary Islands sit outside the EU VAT area. IGIC applies there, at a general rate of 7%. An IGIC assessment comes from the Agencia Tributaria Canaria, not the national tax office.
I received a letter about import duty after moving. Is that right?
It can be correct. For customs purposes the islands are not part of the EU customs territory, so household goods are formally imported. A relief exists when moving home, but you have to claim it.
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