Invoicing the Canary Islands
Supplies to the Canary Islands are not charged mainland IVA. The Canary tax is IGIC. This guide does not quote IGIC rates. If your profile is mainland, do not put 21% on a Canary supply without checking the case.
IVA and IGIC do not mix
IVA does not apply in the Canary Islands the way it does on the mainland. A sale of goods to the islands does not carry 21% out of habit. The tax that may apply is IGIC, with its own rates and its own return, modelo 420, which is not modelo 303. A service is not settled by copying the mainland rate either: you have to see where it is located.
- Do not charge Spanish IVA on a supply to the Canary Islands without checking the case.
- IGIC is the Canary tax. Its rates are not quoted here.
- Modelo 303 does not stand in for modelo 420.
The territorial profile
If the Factura Fácil profile is mainland, a line at 21% does not by itself describe a supply to the Canary Islands. Check the case before you leave that rate. The app does not turn a mainland invoice into an IGIC invoice on its own, and it does not file modelo 420.
Common questions
Do I just put 21%?
No, if the operation is a supply to the Canary Islands and your profile is mainland. Check the case. Mainland 21% is not IGIC.
Does modelo 303 cover the Canary Islands?
Modelo 303 is the IVA return. IGIC is tied to modelo 420. They are not the same form.
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.