Registering as an autónomo in the Canary Islands
Registration in the Canary Islands does not copy mainland VAT. The indirect tax is IGIC, and the usual periodic return is modelo 420.
IGIC and modelo 420
On Canary operations subject to IGIC, do not use VAT or modelo 303 as if they were the same tax. Modelo 420 is the periodic form for that tax. IGIC rates are not the VAT rates: read them in the Canary rule for the year, not on a mainland table. The activity census is still filed, on modelo 036 or 037 if your case fits.
- IGIC, not VAT.
- Modelo 420, not 303.
- The census remains: modelo 036 or 037.
Modelo 420 is calculated and not filed
If the profile is Canary, Factura Fácil calculates modelo 420. It does not file it. You or your gestoría send it on the site that handles that tax.
Common questions
In the Canary Islands, do I file modelo 303?
Not for IGIC. The periodic form is modelo 420. Modelo 303 is state VAT. The activity census is still filed.
Does the app file modelo 420?
No. It calculates it when the profile is Canary. Filing it does not leave the app.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.