Esta guía ofrece una visión general del IGIC en las Islas Canarias, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de las Islas Canarias.
En las Islas Canarias se aplica el IGIC en lugar del IVA de la UE, lo que les da una ventaja competitiva para el turismo y las compras.
Las empresas extranjeras que incurran en IGIC por gastos elegibles en las Islas Canarias pueden solicitar su devolución.
Por lo general, una empresa tendrá derecho a solicitar la devolución del IGIC en las Islas Canarias si no está registrada a efectos del IGIC en las Islas Canarias (y, por lo tanto, no tiene un número de IGIC de las Islas Canarias) y no realiza entregas imponibles que estén sujetas al IGIC en las Islas Canarias. La empresa también deberá estar establecida en un país que haya establecido reciprocidad con las Islas Canarias en relación con las devoluciones del IVA/IGIC.
Aunque las Islas Canarias forman parte de la UE, al ser una comunidad autónoma de España, no forman parte del territorio de la UE a efectos del IVA. Aunque las Islas Canarias no están sujetas a las directivas de la UE sobre el IVA, sí aplican mecanismos de devolución similares a los de las Directivas 8ª y 13ª de la UE.
Las solicitudes de devolución del IGIC en las Islas Canarias, similares a las de la Octava y la Decimotercera Directivas de la UE, se presentan a través de un portal en línea gestionado por la Agencia Tributaria de Canarias.
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En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.
