Ley igic 42012

Vat exemption uk

Garoe Travis Consultores informs about the modifications foreseen in the tax rates of the Canary Islands General Indirect Tax (IGIC), which are expected to come into force shortly, and which are currently in the process of parliamentary approval. The modification of rates contained in

On April 24, 2012, the Governing Council of the Autonomous Community of the Canary Islands, approved the «Plan of Budgetary Discipline Measures», which means important novelties in the taxation framework: – 2 are created

Excise tax

Be it known to all citizens that the Parliament of the Canary Islands has approved and I, in the name of the King and in accordance with the provisions of Article 12.8 of the Statute of Autonomy, hereby enact and order the publication of Law 4/2012, of June 25, on Administrative and Fiscal Measures.

Following the presentation of the draft General State Budget Law for 2012, the Administration of the Autonomous Community of the Canary Islands has been forced to adopt a series of adjustment measures for an overall amount of approximately 800 million Euros, of which around 200 million must be adjusted by reducing and rationalizing personnel expenditure (Chapter I).

Title III, under the heading «Canary Islands Municipal Financing Fund», includes, firstly, different amendments to Law 3/1999, of February 4, of the Canary Islands Municipal Financing Fund, basically to solve the difficulties arising in its practical application, and, secondly, the transitory measures for the fiscal years 2012 and 2013 required by the economic situation, referring both to the global amount of the Fund and to the criteria to be followed for its application in the said fiscal years.

Impuestos especiales

Importación.Traer un vehículo a Canarias y enviarlo a la península o Baleares¿Qué hay que hacer para importar un vehículo en Canarias o si llega en su vehículo particular?Saltar índice de informaciónImportación-EntradaInformación general¿Qué administraciones intervienen en la entrada o importación de vehículos en Canarias? En el ámbito de la VEXCAN, la AEAT y la ATC han establecido un único punto válido de presentación de declaraciones telemáticas por parte de los contribuyentes para realizar el despacho aduanero de importación/entrada para la gestión y liquidación de los derechos de aduana, así como de los tributos derivados del REF.No obstante, cada administración conserva sus competencias en materia de tributos propios.A estos efectos, la Agencia Estatal de Administración Tributaria (AEAT) es el órgano competente en materia de derechos de aduana.

La Agencia Tributaria Canaria es responsable de los tributos del Régimen Económico y Fiscal (REF), y en particular del IGIC.¿Qué debo hacer si traigo un vehículo de forma definitiva a Canarias desde un tercer país, la Unión Europea, la España peninsular, las Islas Baleares, Ceuta o Melilla? Debe acudir a la zona VEXCAN para el despacho de importación:

Vat exemption eu

At this point, it is worth mentioning the specific situation of companies which, having their registered office and tax domicile in the Territory of Application of the VAT Tax, have a permanent establishment in the Canary Islands.

For these purposes, and with respect to established taxable persons, the transactions carried out from establishments located in the territory of application of the Canary Islands General Indirect Tax must be understood to be included in the volume of transactions, even though, by application of the rules of localization of the taxable event, they may not be subject to the Tax, and those in which the status of taxable person is reversed in the addressee.

With respect to non-established taxable persons, all transactions subject to the Tax in which the taxable person is not the recipient will be included in the volume of transactions.

In accordance with the above if: (operations carried out from PE in the Canary Islands) + (operations from PE peninsula subject to IGIC without inversion) exceeds the limit of 6,010,121.04 euros it will be obliged to the SII-IGIC.