IGIC Calculator
Canary Islands General Indirect Tax, IGIC
Spain, Canary Islands: IGIC, higher: 20% 15% 9.5% IGIC: 7% IGIC, reduced: 5% 3% 1%
Tax calculator needs two values. You can e.g. fill in tax % and price - and get price before tax as result. Price before tax and price are rounded.
You can also choose the tax % by clicking the percentage in the table below.
Spain, Canary Islands | |
| IGIC, higher | 20% Tobacco products other than cigars and cigarillos under Article 37, including disposable electronic cigarettes covered by the legal definition. This 20% is IGIC; tobacco-specific taxes are separate. 15% Examples include spirits; cigars costing more than EUR 2.50 each; jewellery and specified precious-metal or gemstone articles; perfumes and extracts; specified luxury furs; and legally defined energy drinks with at least 150 mg caffeine per litre combined with other stimulants. Also certain vehicles above 11 fiscal horsepower, QUAD/ATVs, caravans and specified vessels and aircraft. Hire of means of transport whose supply is taxed at 9.5% or 15% is taxed at 15%. Article 36 lists additional specific transactions. 9.5% Specified motor vehicles up to 11 fiscal horsepower that do not fall under 0%, 3%, 7% or 15%, and certain vessels and aircraft under Articles 39–41. Fiscal horsepower is not mechanical engine horsepower. Hire of means of transport whose supply is taxed at 9.5% is taxed at 15%, not 9.5%. |
| IGIC | 7% General rate for taxable, non-exempt transactions not assigned another rate. Examples include professional services, hotel accommodation, restaurant services and food prepared by the supplier for immediate consumption off the premises, and soft drinks with more than 5 g of added sugar per 100 ml. Housing is taxed at 7% where neither an exemption nor a specific Article 38 rate applies. |
| IGIC, reduced | 5% Soft drinks with added sugar of up to 5 g per 100 ml; drinks without added sugar fall under 3%, while energy drinks are taxed at 15%. Also qualifying supplies of a main home not eligible for 0% or 3%: taxable base up to EUR 200,000, or EUR 300,000/400,000 for general/special-category large families, subject to the remaining Article 38 conditions, including the rule on ownership of another home and its disposal within two years. 3% Examples of goods include food outside the zero rate and the exceptions for alcoholic, sweetened or energy drinks and prepared meals; clothing, footwear, textiles, furniture and specified industrial products and materials under their legal classifications. Electricity not qualifying for zero rating. Services include land passenger and freight transport, excluding tourist transport and chauffeur-driven hire; funerals; admission to performances and exhibitions; specified veterinary care; and non-exempt sport and physical education, including yoga and Pilates. Also vehicles and homes meeting the specific conditions in Articles 38 and 39; this is not a general rate for all housing or vehicles. 1% Statutory specific rate for petroleum, refined petroleum products including biofuel blends, and gas. It is temporarily displaced by the energy-products zero rate: see the note and effective dates. Do not apply 1% during a period covered by zero rating. |
| zero rate with input deduction | 0% A statutory zero rate with input deduction under the ordinary rules. Covers water, bread, flour, gofio, specified milk, cheese, eggs, listed fresh foods, oils and unprepared pasta; salt, butter and roasted coffee from 8 April 2026; human and veterinary medicines; menstrual products, non-medicinal contraceptives, nappies and specified medical equipment, including beds meeting the annex definition. Also qualifying books and publications, including electronic editions; domestic electricity supplied to individuals with contracted power up to 10 kW; and sea or air transport within the Canary Islands, excluding specified tourist, recreational or educational services. Conditional provisions cover protected housing, public infrastructure, electric and certain hybrid vehicles, bicycles, public-sector R&D and other specific uses. Fuels have a separate temporary rule in the note. |
| exemptions with input deduction | Exports and definitive dispatches of goods outside the Canary Islands, including to mainland Spain or the Balearic Islands, and specified related transactions can be exempt while retaining input deduction, subject to Law 20/1991. Certain transactions under suspensive and warehousing arrangements also qualify. These exemptions are distinct from the statutory zero rate; the VAT intra-Community supply regime does not automatically apply. |
| exemptions without input deduction, subject to special rules | Exemptions include qualifying healthcare and social welfare, education, specified sporting and cultural services, insurance and financial transactions, and certain property supplies and lettings. Costs attributable to exempt activities without deduction rights do not qualify for input deduction; mixed activities may require apportionment. REPEP and the retail trader regime have separate exemptions. A business purchaser may deduct the implicit tax burden on an exempt purchase from a qualifying retailer under Article 29.3 of Law 20/1991; this is not output tax charged by that retailer. |
| outside the scope of IGIC | Gran Canaria is part of the IGIC territory together with the other Canary Islands and is outside the VAT territory. Employment, qualifying transfers of independent businesses and other Article 9 transactions are outside the scope. Services require a place-of-supply analysis: invoicing a foreign customer does not itself establish exemption or non-taxability. Goods entering from mainland Spain, the Balearics or another country can constitute an IGIC import. |
| IGIC reverse charge | The recipient accounts for IGIC in the reverse-charge cases in Article 19 of Law 20/1991. These include specified supplies by non-established businesses, land development, construction or rehabilitation and related subcontracting chains, certain property supplies, gold, waste and emission allowances. Exceptions include taxable, non-exempt property lettings and letting intermediation, which are outside the general non-established-supplier rule. Reverse charge does not change the rate or guarantee input deduction. |
| used goods: special and minimum taxable bases | Articles 46–48 govern special schemes for used goods and for art, antiques and collectors’ items. For dealers opting in and eligible goods, the scheme’s default taxable base is 30% of the consideration. The difference between sale and purchase consideration may be elected, subject to a minimum of 20% of sale consideration, or 10% for used passenger cars, applying the statutory valuation rules. Exclusions include goods imported directly by the dealer and purchases exempt because the seller is a qualifying retail trader. This differs from mainland Spain’s VAT margin scheme. The ordinary margin calculator implements neither these minimum bases nor the 30% alternative and requires adaptation. Tax need not be separately stated on the invoice unless the customer requires it to exercise a tax right. |
| Schemes, registration and small businesses | There is no single turnover exemption applying to all businesses. REPEP covers individuals established in the Canary Islands: the ordinary 2026 limit is EUR 30,000 of prior-calendar-year turnover across all activities and territories, annualised where required. An exceptional election available only in July 2026, effective from 1 July, covered those whose 2025 turnover did not exceed EUR 50,000. The ordinary limit rises to EUR 50,000 on 1 January 2027. REPEP exempts covered sales without deduction of related input tax; registration, invoicing and import obligations remain. Qualifying retail traders use a mandatory regime, including a prior-year sales test exceeding 70% to the specified customer categories; imports for resale may bear IGIC and a surcharge. Simplified, agricultural, travel-agency, investment-gold, group and cash-accounting regimes also exist. Modules, surcharges and the travel-agency taxable base are not calculated by this percentage calculator. |
Gran Canaria applies the same IGIC rates as the other Canary Islands. Input IGIC on taxable activities, including zero-rated activities, may be deducted subject to the statutory requirements. AIEM and import surcharges are separate from IGIC and are not included in the calculation. See the changes for temporary measures.
| Upcoming changes: | |
| 1 Jan 2027 | The ordinary REPEP threshold rises from EUR 30,000 to EUR 50,000 of prior-calendar-year turnover. The scheme’s other requirements remain. Decreto ley 3/2026 |
| 1 Jan 2027 | Under legislation published by 30 September 2026, temporary fuel zero rating ends no later than 31 December 2026. Ordinary product-specific rates apply from January unless another extension is enacted; petroleum and gas have a 1% rate. Zero rating may have ceased earlier under the price conditions. Decreto ley 6/2026 |
| Past changes: | |
| 1 Oct 2026 | Decree-law 6/2026 extends the energy-products zero rate through 31 December. The zero rate will not apply in November or December if the condition specified for the respective month is met. Decreto ley 6/2026, BOC 196, 30-09-2026 |
| 17 Aug 2026 | Zero rating is extended to qualifying goods and services for public entities’ and public-sector companies’ R&D and technological innovation, subject to statutory use and evidence requirements. Agencia Tributaria Canaria — I+D+i |
| 1 Jul 2026 | Exceptional REPEP entry election for individuals with 2025 turnover not exceeding EUR 50,000, effective from 1 July. The census election was available only during July 2026; it does not replace that year’s ordinary EUR 30,000 threshold. Decreto ley 3/2026 |
| 1 Jul 2026 | The temporary energy-products zero rate is extended through 30 September, with conditions for August and September. Gas is added to the statutory 1% rate, displaced while zero rating applies. The correction published on 1 July expressly includes gas in the extension. Decreto ley 4/2026; corrección BOC 131/2026 |
| 8 Apr 2026 | Salt, butter and roasted coffee fall from 3% to zero without the fuels’ temporary time limit. A temporary zero rate is also introduced for petroleum, refined products and biofuel blends, gas, biomass briquettes and pellets, and firewood, initially through June and subject to price conditions. Decreto ley 3/2026 |
| 1 Jan 2026 | A new 1% IGIC rate is introduced for petroleum and refined petroleum products, including blends with biofuels. IGIC on energy drinks rises from 7% to 15%. Gobierno de Canarias, BOC (Ley 9/2025) |
The tax information on this page is general information, not tax advice, and does not cover every exception. Check the treatment of your transaction in the guidance of the Canary Islands Tax Agency. Information last checked 5 Oct 2026.
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