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A client in the Canary Islands

A Canary client uses IGIC and modelo 420, not modelo 303. Do not send a state modelo 303 file for that client. This page does not quote IGIC rates.

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420, not 303

IGIC is not reported on the common-territory modelo 303. Preparing or importing a state 303 file for a Canary client puts the quarter on the form that does not belong to them.

  • Canaries: IGIC and modelo 420.
  • Not modelo 303.
  • Do not send the state 303 file.

No IGIC rates on this page

IGIC rates are not copied from a note on this guide. Confirm them in the Canary rules for the year. Common-territory modelo 303 is in modelos 303 and 130.

Common questions

Does a Canary client file modelo 303?

No. They use IGIC and modelo 420. Do not send a state modelo 303 file.

Which IGIC rate do I enter?

This page does not quote one. Do not use state VAT rates as if they were IGIC.

VeriFactu for accounting firms: preparing the portfolio Modelo 303 and modelo 130: what an autónomo files each quarter A client under a foral tax authority

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.