Those businesses or professionals not established in the Canary Islands can request a rebate of the amount of IGIC paid for the importation of goods, or that has been borne in the purchase of assets and services, including the implicit tax burden in purchases from retailers.
The zero rate type of IGIC is applied in the production services of audiovisual feature films, series of fiction, animation or documentary, under certain conditions. The application of the zero rate requires a prior authorization by the Canarian Tax Authorities (Agencia Tributaria Canaria).
The conditions, procedure, description of documents required to apply for the IGIC rebate, and templates for applying can be found in the attached documentation. This documentation must be submitted in Spanish.
The application should be made to the Administración Tributos Interiores y Propios (in Santa Cruz de Tenerife or Las Palmas) of the Consejería de Economía y Hacienda (Economy and Tax Ministry) of the Canarian Government in the six months following the period to which they are related. All documentation can be submitted to the registries of the Public Administration of the Canarian Government or of the State Administration, or in Spanish diplomatic delegations or consular offices abroad.
Any queries please telephone 012