Zero rate IGIC (Canary Islands General Indirect Tax)

For films, series, animation and documentary production services


The zero rate type of IGIC is applied in deliveries and imports of goods and services rendered for the execution 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)​