{"id":18336,"date":"2020-11-05T10:15:57","date_gmt":"2020-11-05T09:15:57","guid":{"rendered":"https:\/\/eiposgrados.com\/?p=18336"},"modified":"2020-11-05T00:27:48","modified_gmt":"2020-11-04T23:27:48","slug":"taxes-in-the-canary-islands-ceuta-and-melilla","status":"publish","type":"post","link":"https:\/\/eiposgrados.com\/eng\/financial-management-blog\/taxes-in-the-canary-islands-ceuta-and-melilla\/","title":{"rendered":"Taxes to apply to the Canary Islands, Ceuta and Melilla"},"content":{"rendered":"<p>When carrying out a billing operation at<strong> Canary Islands, Ceuta or Melilla<\/strong>, despite being Spanish territories, we must know and apply the taxes in the Canary Islands, Ceuta and Melilla that exist in these regions, because they are regulated by a <strong>special tax regime and<\/strong> must be applied <strong>billing rules<\/strong> <strong>of intra-community trade<\/strong>.<\/p>\n<p>The majority of entrepreneurs and self-employed people on the peninsula, when they need to invoice a client located in the Canary Islands, Ceuta or Melilla, generate many <strong>doubts about what taxes should be applied<\/strong>. Next, we will resolve these types of doubts about the <strong>applicable taxes<\/strong> in these three places outside the peninsula.<\/p>\n<h2>What taxes should be taken into account?<\/h2>\n<p>First of all, <strong>VAT is not applied in any of these regions<\/strong>On the contrary, they use a series of <strong>taxes at local level<\/strong>. These taxes are, in the case of the Canary Islands, subject to the <strong>IGIC<\/strong> (General Indirect Canary Tax) and in the case of Ceuta and Melilla, they are subject to the <strong>IPSI<\/strong> (Tax on Production, Services and Imports of the cities of Ceuta and Melilla).<\/p>\n<p>However, it is of great importance to differentiate whether it is a <strong>sale of products<\/strong> or one<strong> provision of service, <\/strong>and in the case of the latter, if it is a service to<strong> individuals or companies<\/strong>, given that in each of these situations <strong>apply different taxes and there are even situations where VAT will have to be applied.<\/strong><\/p>\n<h3>Sale of products or provision of services?<\/h3>\n<p>There are a series of criteria to take into account when applying one tax or another in the Canary Islands, Ceuta and Melilla.<\/p>\n<ul>\n<li>Yeah <strong>you sell a product<\/strong> from the peninsula to the Canary Islands, Ceuta or Melilla, is considered an export operation, so it remains <strong>VAT exempt<\/strong>, and the client will be the one who must pay the IGIC or the IPSI, depending on the place where the sale is destined.<\/li>\n<li>Yeah <strong>you offer a service<\/strong> From the peninsula to the Canary Islands, Ceuta or Melilla, two different situations must be taken into account.\n<ul>\n<li><strong>If it is directed to an individual<\/strong> VAT must be applied, <strong>except if it is about some specific services<\/strong> such as electronics, broadcasting and telecommunications, in this case the IGIC or IPSI would be applied, as appropriate.<\/li>\n<li>On the contrary,<strong> if the service is directed to a company<\/strong>, the operation is carried out as exempt by the seller, and the recipient of the service will be the one who will declare the corresponding rate.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Furthermore, if the <strong>service is aimed at a company<\/strong>, there is also the Closing Rule, it is a clause that <strong>VAT will apply<\/strong> to services such as marketing, transfer of rights, consulting, advocacy, etc... if it is considered that these services <strong>They are used in peninsular territory.<\/strong><\/p>\n<p>Know him<\/p>","protected":false},"excerpt":{"rendered":"<p>Know the taxes in the Canary Islands, Ceuta and Melilla that you must apply when invoicing to any of these regions outside the peninsula.<\/p>","protected":false},"author":33,"featured_media":18350,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[174],"tags":[],"class_list":["post-18336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-direccion-financiera"],"acf":[],"_links":{"self":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/posts\/18336","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/users\/33"}],"replies":[{"embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/comments?post=18336"}],"version-history":[{"count":0,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/posts\/18336\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/media\/18350"}],"wp:attachment":[{"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/media?parent=18336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/categories?post=18336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eiposgrados.com\/eng\/wp-json\/wp\/v2\/tags?post=18336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}