This page explains how VAT (IVA) is handled for customers and companies located in the Canary Islands when purchasing services from JUCRA Digital SL.
Provider: JUCRA Digital SL
Last Updated: 15th May 2026
The Canary Islands operate under a different indirect taxation system from mainland Spain.
Instead of Spanish IVA (VAT), the Canary Islands generally operate under the IGIC (Impuesto General Indirecto Canario) taxation framework.
In many situations, services supplied by JUCRA Digital SL to customers located in the Canary Islands may be invoiced without mainland Spanish IVA (VAT).
Table of Contents
1. Canary Islands Tax Overview
Although the Canary Islands are part of Spain geographically, they operate under a distinct indirect taxation system separate from mainland Spanish IVA (VAT).
This means the tax treatment for invoices may differ from standard mainland Spain transactions.
The Canary Islands generally use:
- IGIC (Impuesto General Indirecto Canario)
- Local Canary Islands taxation rules
2. IVA vs IGIC
Mainland Spain
Most standard Spanish invoices are subject to IVA (VAT), commonly charged at 21%.
Canary Islands
The Canary Islands generally operate under the IGIC taxation framework instead of mainland IVA.
Depending on the customer and service type, invoices issued by JUCRA Digital may therefore be generated without mainland Spanish IVA (VAT).
3. Private Individuals
Private individuals located in the Canary Islands may qualify for invoices without mainland Spanish IVA depending on:
- The nature of the supplied services
- The billing address provided
- The applicable tax rules at the time of invoicing
JUCRA Digital may request supporting address or identification information where necessary.
4. Companies & Businesses
Companies and businesses located in the Canary Islands may also qualify for invoices without mainland IVA (VAT) where appropriate.
Depending on the situation, JUCRA Digital may request:
- Company registration details
- Tax identification numbers
- Proof of Canary Islands business address
- Billing verification information
Important: VAT treatment is determined based on legal tax obligations and customer verification, not simply customer preference.
5. Verification Requirements
JUCRA Digital reserves the right to verify:
- Customer location
- Business status
- Tax status
- Billing address legitimacy
Where insufficient information is available, invoices may initially be generated including IVA until verification is completed.
JUCRA Digital cannot remove IVA from invoices without sufficient information to justify the tax treatment under applicable regulations.
6. Billing Address Requirements
The billing address associated with the account should accurately reflect the customer’s real location.
Providing incorrect or misleading billing information may:
- Create tax compliance issues
- Delay invoice processing
- Trigger additional verification requirements
- Invalidate tax treatment decisions
7. Important Notes
- The Canary Islands operate under IGIC rather than standard mainland IVA.
- IVA exemption is not automatic and may require verification.
- Tax treatment depends on customer status and service type.
- JUCRA Digital reserves the right to request supporting documentation.
- Customers should seek independent accounting or tax advice where necessary.