Ce guide fournit un aperçu de l'IGIC aux îles Canaries, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions aux îles Canaries.
L'IGIC est utilisé aux îles Canaries à la place de la TVA européenne, ce qui leur confère un avantage concurrentiel pour le tourisme et le shopping.
Les entreprises étrangères qui paient l'IGIC sur des dépenses éligibles aux îles Canaries peuvent éventuellement le récupérer.
En règle générale, une entreprise aura le droit de demander un remboursement de l'IGIC aux îles Canaries si elle n'est pas enregistrée à l'IGIC aux îles Canaries (et ne dispose donc pas d'un numéro IGIC des îles Canaries) et n'effectue pas de livraisons imposables qui seraient soumises à l'IGIC aux îles Canaries. L'entreprise devra également être établie dans un pays qui a conclu un accord de réciprocité avec les îles Canaries en matière de remboursement de la TVA/IGIC.
Bien que les îles Canaries fassent partie de l'UE, en tant que région autonome de l'Espagne, elles ne font pas partie du territoire de l'UE aux fins de la TVA. Même si les îles Canaries ne sont donc pas liées par les directives européennes en matière de TVA, elles appliquent des mécanismes de remboursement similaires à ceux prévus par les 8e et 13e directives européennes.
Les demandes de remboursement de l'IGIC aux îles Canaries, similaires aux 8e et 13e directives européennes, sont soumises via un portail en ligne géré par l'administration fiscale des îles Canaries.
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