Why leaving the Canaries is declared too
When goods you sell leave the Canaries, the sale is IGIC-exempt as an export – but only if you can prove they actually left. That proof is the exit declaration; without it the tax authority can claim IGIC on the sale. The buyer then has their own entry formality: import VAT on the Spanish mainland, local VAT in other EU countries, and duties and taxes outside the EU.
Three destinations, three procedures
- Mainland Spain and the Balearics: a dispatch DUA marked T2LF is filed in the Canaries; the recipient needs its MRN for their entry declaration on the mainland.
- Other EU countries: also a T2LF dispatch; the document can be printed with a verification code so customs at destination can check it.
- Third countries (the UK, the USA, Morocco…): an export declaration. If your goods have EU origin, a statement on origin on the invoice can cut your customer’s duty where there is a trade agreement, such as with the UK. Above a certain value, the exporter must be registered in the REX system.
How we handle it
- Enquiry on WhatsApp or by phone: what, to whom, where.
- Documents: we check your sales invoice (without IGIC), packing list and, where relevant, origin details.
- Transport: departure from Tenerife by ferry, container or air, depending on destination and urgency.
- Declaration: we file the dispatch or export declaration and give you the proof of exit for your accounts.
- Destination: we pass the buyer or their forwarder the details they need for import clearance.
What we need: sales or pro forma invoice, full consignee details, packing list with weights and dimensions, product description (with tariff code if known), your company’s NIF/EORI and origin information.
Returns and repairs
Sending a machine to the mainland for repair? Declare it as a temporary exit. On return, the reimport can be IGIC-free if it comes back unchanged or was repaired free under warranty; for a paid repair, IGIC is generally charged only on the cost of the repair, not on the value of the whole machine.
FAQ: export declarations
Do I charge IGIC when selling to a customer on the mainland?
Generally not: the supply is exempt as an export, provided you prove the exit with the dispatch DUA. Your customer pays Spanish VAT on receipt.
Who pays VAT on the mainland?
The recipient, when filing the entry declaration on the mainland. Agree this with your customer before shipping, along with transport costs.
Do small shipments need a declaration?
Every exit from the Canaries is declared, but simplified procedures exist depending on value and type of shipment. We tell you which one applies.