Goods from mainland Spain to Tenerife

You buy from a wholesaler in Madrid, a manufacturer in Valencia or a distributor in Seville, and the goods need to reach your shop, site or warehouse in Tenerife. Even though it is all Spain, the journey involves a change of tax regime, a customs formality and a sea crossing.

Why this is not an ordinary domestic delivery

The Canaries are part of the EU customs union but outside the VAT area. For Spanish VAT (IVA), a sale from the mainland to the Canaries is treated like an export: your supplier can generally invoice without VAT, provided they can prove the goods left for the islands.

In Tenerife the goods are then taxed with IGIC on arrival (standard rate 7%), some products also pay AIEM, and businesses taxed under the special retail scheme add a surcharge. There is no customs duty. Two declarations make it work: one on departure from the mainland and one on entry into the Canaries.

Logistics: road, ferry and final delivery

A common route is by road to Huelva or Cádiz and then by ferry to Santa Cruz de Tenerife; depending on origin and volume, goods can also travel in a container from other mainland ports. Small volumes go as groupage, sharing a lorry and ship space with other consignments; full loads travel on their own. Urgent parts can also fly. Delays usually come from paperwork rather than the sea, which is why we coordinate transport and formalities together.

How we handle it

Quote: on WhatsApp or by phone, tell us the origin, the type of goods and the volume.
Liaising with your supplier: we tell them how to invoice and what we need for the departure declaration.
Transport: we organise collection, the road leg and the ferry with our partners.
Entry into the Canaries: we file the entry declaration and settle IGIC and, where due, AIEM.
Delivery: the cleared goods reach your address in Tenerife.

For the paperwork in detail, see our guide to the DUA for shipments from mainland Spain.

What we need from you

Your supplier’s invoice, ideally already without VAT, describing each item.
Collection address and a contact at the warehouse.
Number of parcels or pallets, weight and approximate dimensions.
Your company’s NIF and the delivery address in Tenerife.

FAQ: goods from mainland Spain

Should my mainland supplier charge me VAT?

Generally not: the sale to the Canaries is VAT-exempt as an export, as long as the supplier can prove the goods left. In Tenerife you pay IGIC instead.

What if I have already been charged VAT?

That VAT is not offset against IGIC at customs. You will need a corrected invoice from your supplier once the departure is proven, so it is best to agree this before ordering.

Is there customs duty on goods from the mainland?

No. They are EU goods: no duty, but an entry declaration, IGIC and, for some products, AIEM.

Goods from mainland Spain to Tenerife: transport, IGIC and customs for your business