IGIC: modelo 420 in the Canary Islands
If your activity is in the Canary Islands, you do not report that activity as state VAT on modelo 303. The tax is IGIC and the form is modelo 420.
What replaces state VAT
IGIC replaces state VAT in the Canary Islands. This guide does not publish IGIC rates: they depend on the operation. If your tax profile is the Canary Islands, Factura Fácil calculates modelo 420 instead of treating that activity as modelo 303 VAT. The calendar reminds you when it is on the profile.
What the app does
The calculation comes from invoices and expenses recorded on that profile. The app does not file modelo 420. You or your gestoría submit it to the administration that handles it. On the mainland and the Balearic Islands, state VAT remains modelo 303.
- Canary Islands profile: modelo 420.
- Do not copy an IGIC rate from mainland VAT.
- Factura Fácil does not submit modelo 420.
Common questions
Do I file modelo 303 and modelo 420 for the same Canary activity?
For activity in the Canary Islands the tax is IGIC, modelo 420, instead of state VAT. If you also have activity in state-VAT territory, the profile has to say so. Do not report the same income twice.
Does the app set the IGIC rate?
Not on this page. With a Canary Islands profile, Factura Fácil calculates modelo 420. The rate is the one for the operation, not a table on this page.
If I invoice a customer in the Canaries, do I file modelo 420?
Not from that fact alone. Modelo 420 belongs to someone whose activity is in the Canaries. A mainland autónomo does not file it just because the customer is there.
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.