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. |
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 | 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 | 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. If you find errors in the information, please let us know. Read our editorial principles.
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