Questa guida offre una panoramica dell'IGIC nelle Isole Canarie, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle imprese che effettuano transazioni all'interno delle Isole Canarie.
Nelle Isole Canarie si applica l'IGIC al posto dell'IVA dell'UE, il che conferisce loro un vantaggio competitivo nel settore del turismo e dello shopping.
Le imprese straniere che sostengono spese soggette all'IGIC nelle Isole Canarie possono richiederne il rimborso.
In generale, un'azienda ha diritto a richiedere il rimborso dell'IGIC nelle Isole Canarie se non è registrata ai fini dell'IGIC nelle Isole Canarie (e quindi non possiede un numero IGIC delle Isole Canarie) e non effettua forniture imponibili soggette all'IGIC nelle Isole Canarie. L'azienda dovrebbe inoltre avere sede in un Paese che abbia stabilito un accordo di reciprocità con le Isole Canarie in materia di rimborso dell'IVA/IGIC.
Sebbene le Isole Canarie facciano parte dell'UE, essendo una regione autonoma della Spagna, non fanno parte del territorio dell'UE ai fini dell'IVA. Anche se le Isole Canarie non sono quindi vincolate dalle direttive IVA dell'UE, applicano meccanismi di rimborso simili a quelli previsti dall'ottava e dalla tredicesima direttiva dell'UE.
Le richieste di rimborso dell'IGIC nelle Isole Canarie, analoghe sia all'ottava che alla tredicesima direttiva UE, vengono presentate tramite un portale online gestito dall'ufficio delle imposte delle Isole Canarie.
Esplora le informazioni sulle imposte indirette in questi paesi:
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Questo webinar spiega come le aziende statunitensi possano individuare e recuperare l'IVA estera, illustrando concetti chiave come la reciprocità e mettendo in evidenza i punti in cui spesso si perdono opportunità di rimborso.
