Tax, Business & Property Blog in Fuerteventura

Taxes October 30, 2026 The IGIC retailers' regime: why a Canary shop sells without charging IGIC A shop in the Canary Islands that sells goods it does not transform, mostly to consumers, is a comerciante minorista by law: it sells without IGIC, cannot deduct the IGIC on its purchases, pays a surcharge of a tenth of the rate on what it imports, files the modelo 400 and, if it enters with stock, the modelo 424, and prints «comerciante minorista» on every invoice so that a business customer can deduct 4.9 % of the price. With the Corralejo arithmetic. 22 min read

Property October 29, 2026 The Catastro's reference value: the floor under transfer and inheritance tax, how it is built, where to look it up before you sign and how to challenge it after the Constitutional Court's 2026 ruling Since 2022 the base of a second-hand purchase, an inheritance or a gift of real estate is the Catastro's reference value whenever it exceeds the price. How the figure is built from notaries' prices and a 0.9 factor, where to look it up, what a €180,000 purchase with a €205,000 value costs in Corralejo, the rectification and the appeal, the file that wins and the one that loses, what the Constitutional Court decided in February 2026 and what the Supreme Court admitted in April from Tenerife. 28 min read

Business October 28, 2026 When Hacienda comes for the director: how a company's tax debts reach your own assets, the derivation procedure and what the Supreme Court now demands of the agency A limited company does not always keep its tax debts to itself: the General Tax Act lets the agency declare a director liable for them, jointly or after the company is found insolvent, with the penalties on some grounds and without them on others. Since 2023 the Supreme Court has demanded a proven conduct, not a title in the Register, and has fixed when the four years start after an insolvency. The procedure, its fifteen days and six months, the reductions, the defence, the Social Security road. 27 min read

Taxes October 27, 2026 Before 31 December: the moves that still lower a Canary resident's 2026 income tax, and the ones that only look like moves Spanish income tax is settled on what the law finds in place on 31 December. Before that day a Canary resident can still contribute to a pension plan within the 2026 limits, realise a loss against a gain without tripping the two-month rule, give to a charity with the right certificate, gather the receipts that unlock the islands' own deductions, finish energy works or register an electric car, and read what the decree-law of 6 October changed for tenants and landlords while its vote is pending. 22 min read

Business October 26, 2026 Starting as an autónomo in the Canaries in 2026: the 80-euro reduced quota, the regional «cuota cero» and what the first year really costs A new autónomo in Fuerteventura pays 88.64 euros a month instead of about three hundred for twelve months, and the Canary Government refunds the 80 euros of each month a year later, in one payment, if the application lands in its two-month window. Who qualifies under article 38 ter, why the 2026 figure rests on practice rather than on a Budget Act, the second year below the minimum wage, the 2026 cuota cero call (closed on 15 October), the 2025 lesson and the first year in numbers. 18 min read

Taxes October 23, 2026 A holiday let in the Canaries and the IGIC, step by step: the census form, the 7 %, the small-business regime and the platform's commission Three owners of a Fuerteventura flat owe the Canary tax agency three different things: why the Canary text keeps holiday lets out of the IGIC exemption, the Modelo 400 before the first guest, the small-business regime at €30,000 and €50,000 from 2027, the 2026 rulings that put every non-resident owner at 7 % from the first night, the unit a complex operator runs, the 420 and 425, the invoice to the guest, and the platform's commission, since 2023 the platform's IGIC, not yours. 18 min read

Property October 22, 2026 The plusvalía coefficients that keep coming back, and the empty-home IBI surcharge: what a Fuerteventura owner pays in 2026 Three decree-laws changed the plusvalía coefficients and the Congress repealed all three; a fourth, of 6 October 2026, writes the same table again from 1 December and awaits its vote. Here is the table in force, which table a deed signed in January 2025 or 2026 took, what each Fuerteventura council charges and relieves when a home is inherited, and why the empty-home IBI surcharge stands in the law but applies in none of the five municipalities whose ordinances we could read. 15 min read

Taxes October 21, 2026 A digital certificate with a NIE, Cl@ve and letting your adviser act for you The NIE is a number, not a key. This guide explains how a NIE holder gets the FNMT digital certificate (no video route, the papers, the consulates), what a company administrator needs, how Cl@ve is registered without a Spanish DNI and what a European identity opens. Then how an adviser acts for you without your key: social collaboration, the register of powers, where old powers lapsed on 2 April 2026, each agency's own register and where the letters go. 17 min read

Taxes October 20, 2026 Filing inheritance and gift tax in the Canary Islands: modelos 650 and 651, the deadlines, the right office and the reference value In the Canary Islands close relatives pay almost nothing in inheritance and gift tax, but the return still has to be filed, and nothing moves at the bank or the Land Registry until it is. This guide covers the filing itself: modelo 650 with its companion 660, and modelo 651; the Canary agency, or the State's Madrid office when someone lives abroad; six months for an inheritance, one month or thirty working days for a gift; the Catastro's reference value, the papers and how the tax is paid. 13 min read

Business October 19, 2026 Corporate tax rates for small companies in Spain, 2025–2029: the sliding scale and the October payment on account The corporate tax of a small Spanish company is falling in steps until 2029. With turnover under 1 million euros it pays 19 per cent on the first 50,000 euros of profit and 21 per cent on the rest in 2026, and 17 and 20 per cent from 2027; under 10 million, 23 per cent on its way to 20. This guide gives the scale year by year, a worked example, the 15 per cent of new companies, how the October payment on account is calculated (modelo 202) and the two reserves that cut this year's bill. 10 min read

Taxes October 16, 2026 Buying online from the Canary Islands: IGIC, AIEM, the DUA and the 150-euro exemption A parcel from Madrid to Corralejo never leaves Spain, and yet it is an import. Up to 150 euros it pays no IGIC and travels on a tax-free form; above that the whole value is taxed at the rate of the goods, and a short list of products pays a second tax, the AIEM, from the first euro. This guide explains who files the declaration, what a carrier may charge for it, the 3 euros of customs duty on purchases from outside the EU since July 2026 and how to recover the tax when a parcel is returned. 16 min read

Property October 15, 2026 Buying a Spanish home through a company: what it costs every year and what it changes on the way out Somebody always suggests buying the holiday home through an SL because a company pays less tax. For a home its owners use themselves, Spanish law treats the company as a landlord: a market rent every year, the full 25 per cent corporate rate, a second tax on the way out and wealth tax on the shares. This guide runs the same Corralejo apartment under both owners, in euros, and explains the 3 per cent levy on companies from listed territories and the cases where a company does make sense. 14 min read

Taxes October 14, 2026 Cannot pay the quarter on the 20th? Deferring a tax debt in Spain and paying it in instalments, step by step The third quarter is due on 20 October and the cash is short. Spanish law lets a business pay later and in parts, but not everything: withholdings must be paid on the day, and IGIC goes to the Canary agency. Up to 50,000 euros no guarantee is needed and a program decides, with up to 24 monthly instalments for an individual and 12 for a company. The price is interest at 4.0625 %, not a surcharge. This guide follows the request step by step, and what a missed instalment costs. 12 min read

Taxes October 13, 2026 Crypto in your Spanish tax return, and what Hacienda sees: models 172, 173 and 721 today, DAC8 from 2027 For a Spanish tax resident, selling crypto, swapping one coin for another and receiving staking rewards are three different taxable events, each calculated by the taxpayer: oldest coins first, swaps at market value, rewards valued the day they arrive. The savings scale runs from 19 to 30 %. Spanish providers have reported balances and operations every January since 2024, and under DAC8 the first Europe-wide exchange, on the operations of 2026, is due by 30 September 2027. 11 min read

Business October 12, 2026 The Social Security regularisation letter: how the autónomo quota is squared with your real income The quota an autónomo pays during the year is provisional: the Treasury of the Social Security settles it against the income tax return and sends a refund, a bill or nothing. How the figure is built (net return plus contributions, less 7 %, per day registered), the 2025 table of tranches, a worked example of €1,900 a month on the minimum base, who is outside, how it is declared in the next tax return, and what can still be changed before the year closes. 12 min read

Taxes October 9, 2026 Paying Google, Meta or a foreign software licence from the Canaries: the IGIC you self-assess An invoice from Google, a software house in Dublin or a designer in Madrid reaches a Canary business with no tax on it, and the 7 % IGIC is then the customer's to declare. How the reverse charge works in the Modelo 420, why it is a real cost under the REPEP, for retailers and for exempt activities (Modelo 412), what replaced the self-invoice, and the fine of 75 % for leaving the line out. 16 min read

Property October 8, 2026 Imputed income on a second home in Spain: 2 % or 1.1 %, the 2012 window and the sliding scale that came back A second home in Spain is taxed even when it stands empty: 2 % of its cadastral value, or 1.1 % where the town's values came into force in the last ten years. Real Decreto-ley 26/2026 kept the 1.1 % for towns revalued since 2012 and wrote a sliding scale for 2027; Congress repealed it on 2 October 2026, and Real Decreto-ley 29/2026 wrote both again on 8 October, pending a vote. The Fuerteventura percentages, what the scale would change, the filing dates and what to check before 31 December. 9 min read

Taxes October 7, 2026 Cash payments in Spain: the €1,000 limit, the non-resident exception and the 25 % fine Since 2021 an operation of €1,000 or more cannot be paid in cash in Spain when one of the parties is a business or professional, not even in part, and splitting the bill does not help. A private individual who lives abroad has a €10,000 ceiling that the seller must be able to prove. The fine is 25 % of the cash, shared by payer and recipient, and whoever reports it within three months is spared. What counts as cash, the tax agency's examples, the border declaration and the EU ceiling of 2027. 14 min read

Residency October 6, 2026 ISAs, Premium Bonds and foreign savings accounts: tax-free at home, taxable in Spain «Tax-free» is a promise of the country that wrote the rule. Once you are tax resident in Spain, the interest, dividends and gains of a British ISA go on the Spanish return as savings income at 19 % to 30 %, and every fund switch inside it is a taxable sale. What the Spain–UK convention leaves to Spain, where Premium Bond prizes fall, investment bonds, the year of arrival, the Beckham exception, the Modelo 720 and the first return for a £20,000 ISA, with a word for German and Dutch savers. 16 min read

Business October 5, 2026 Deductible expenses for an autónomo in 2026: what Hacienda accepts and what it rejects Spain has no list of deductible expenses for the self-employed: it has four tests, a few special rules and the tax directorate's binding rulings. This guide reads them as they stand in October 2026: a table of the common expenses with their rule and their proof, the home office and its 30 % rule, why a car used privately gives nothing, the €26.67 lunch, the phone, health insurance, the 5 % that needs no receipts, what is never accepted and the IGIC side of the same invoices in the Canaries. 20 min read

Taxes October 2, 2026 The IGIC small-business regime (REPEP): €50,000 from 2027, who can stop charging IGIC and when it is a bad idea A leatherworker in Lajares sells €28,000 a year and charges no IGIC: she is in the REPEP, the Canary regime that exempts small self-employed businesses and takes their input tax in exchange. The threshold is €30,000 until the end of 2026 and €50,000 from 1 January 2027. Read in the consolidated text, the decree-law of April 2026 and the regulation: who is in, the paperwork that survives, the calendar to April 2027, the tacit renunciation and the four cases in which it pays to stay out. 11 min read

Property October 1, 2026 Sold as a non-resident? How and when the 3 % retention comes back When a non-resident sells in Spain, the buyer pays 3 % of the price to the tax office and the seller settles the real tax, 19 % of the gain, on the Modelo 210. Whenever the gain is under 15.79 % of the price, money comes back. Read in the law, the order and the tax office's instructions: the calendar of one, three and six months, who files and where in Fuerteventura, the papers, the refund account in Spain or abroad, the interest owed when the refund is late, and two Corralejo sales in numbers. 18 min read

Taxes September 30, 2026 New resident in 2026? The foreign-assets declaration you will file by 31 March 2027 (Modelo 720/721) Becoming a Spanish tax resident in 2026 means a list before a payment: between 1 January and 31 March 2027 you file the Modelo 720 on accounts, investments, insurance and property abroad, and the Modelo 721 on crypto, block by block above €50,000. Read in the General Tax Act as rewritten after the Court of Justice's judgment of 27 January 2022 and in the tax office's questions: who files, what is on the list, how values are set, when a second return is due, and what forgetting costs now. 27 min read

Residency September 29, 2026 The Beckham regime in 2026: who qualifies, the six-month deadline and what 24 % really covers The Beckham regime taxes a new resident's employment income at 24 % for six tax years instead of a scale whose marginal rate reaches 50.5 % in the Canaries. Since 2023 it is open to remote workers, directors, entrepreneurs and qualified professionals, and to their families. The five doors of article 93, the five-year prior non-residence rule, the six-month clock of Modelo 149, what 24 % covers and what stays untaxed, wealth tax on Spanish assets only, no Modelo 720 and the break-even at €60,000. 17 min read

Business September 28, 2026 What an employee really costs in Spain in 2026: the €1,221 minimum wage, the employer's 30.65 % and two worked payrolls for Fuerteventura Before the offer goes out, the employer needs one number: what the person will cost every month. The 2026 minimum wage is €1,221 in fourteen payments, €17,094 a year; on top of any salary the company pays 30.65 % in fixed contributions plus an accident premium set by its activity code, 1.50 % for office work. Two worked payrolls — the minimum wage and €2,000 gross — the costs that never appear on the payslip, the hiring bonuses that lower the bill and what a Fuerteventura convenio adds. 16 min read

Business September 25, 2026 ZEC: the registration window closes on 31 December 2026 — the real timeline to file in time from Fuerteventura The ZEC window closes on 31 December 2026, and the law is precise about what must exist by then: the Consortium's authorisation, not the company and not the entry in the register. The two-month clock and the silence that means refusal, the eighteen months to register afterwards, the memoria the regulation demands, Fuerteventura's thresholds of three jobs and €50,000, the €1,800,000 cap at 4 %, the fees, the extension talk, and the calendar counted backwards from December. 15 min read

Property September 24, 2026 IBI, the waste fee and the cadastral value: the three bills a Fuerteventura owner pays in 2026, municipality by municipality One number sits under the IBI, the waste fee and the non-resident's Modelo 210: the cadastral value, fixed in Fuerteventura between 1994 and 2002 everywhere except Betancuria. The 2025 IBI rate of each of the six municipalities, the new waste fees Puerto del Rosario and La Oliva charge by surface and by bed, three worked owners, the payment calendars and the direct-debit discounts, and the answer most returns get wrong: outside Betancuria the imputed income is 2 %, not 1.1 %. 18 min read

Taxes September 23, 2026 Filed late without a letter: the 1 %-a-month surcharge, and what changes when Hacienda writes first Who moves first decides the bill. File before Hacienda writes and a forgotten return costs a surcharge of 1 % plus 1 % per full month, no penalty and no interest for a year; let the letter arrive and the same amount carries a 50 % penalty, reducible to 21 % with conformity and prompt payment, plus interest. The ladder worked on a 3,000-euro IGIC quarter, the acts that count as a requerimiento, and the halved fines for returns with nothing to pay. 14 min read

Residency September 22, 2026 Retiring to Fuerteventura: how your UK, German or Dutch pension is taxed in Spain A resident of Spain is taxed on every pension, wherever it is paid, and the treaty decides who taxes what: private and state pensions in Spain, government-service pensions at source but with progression here, German statutory pensions taxed by both with a 5 % or 10 % cap and a credit. With no withholding the whole bill falls due in June and the filing threshold drops to 15,876 euros. The disability exemption, the Modelo 720 on pension pots, claiming a pension earned abroad, the S1. 17 min read

Business September 21, 2026 Closing a business in Spain the clean way: ceasing as an autónomo, dissolving an SL and the final returns A business does not stop existing when it stops trading. The autónomo has six days for the Social Security baja and a month for the two tax censuses, then the last quarterly and annual returns; the cessation benefit only comes with losses, enforcement or a lost licence, never with a voluntary closure. An SL closes in three acts — dissolution, liquidation, extinction — with 1 % transfer tax for the partners and a final corporation-tax return, and a dormant company costs more than its funeral. 19 min read

Taxes September 18, 2026 Invoicing EU clients from a Canary business: no IGIC, no VAT number, no Modelo 349 — and what applies instead The client's accountant asks for your VAT number and the honest answer surprises everyone: a business established in the Canary Islands charges no IGIC on services to businesses in the EU or on the mainland, cannot get an intra-community VAT number, is not in VIES and files no Modelo 349 — the islands are outside the EU VAT area. What applies instead for business and private customers, electronic services, parcels and the one-stop shop, with six invoices worked out. 15 min read

Property September 17, 2026 What Airbnb and Booking report to Hacienda: Modelo 238 (DAC7) and how to keep your holiday-let return consistent Every January the platform files a return about you: payouts per quarter, nights sold, the cadastral reference of the flat and the account the money went to. Where the Modelo 238 goes, what the Spanish tax agency and your home tax office do with it, and how to make the Renta, the Modelo 210 and the Canary IGIC say the same thing — with a Corralejo flat worked through for a resident, a German and a British owner. 11 min read

Taxes September 16, 2026 Electronic notifications from Hacienda: the ten-day rule, DEHú and how companies and non-residents stop missing letters A notification from the Agencia Tributaria that nobody opens within ten natural days is deemed delivered, and every deadline runs from that day. Who is obliged — every company, branch and community of owners, and the individuals who opted in without knowing — where the letters sit (DEHú and the Agency's office), what the ten-day rule sets in motion, the thirty courtesy days a year, the paper route for non-residents and its three fixes, and a calendar of one unread letter. 12 min read

Taxes September 15, 2026 Renting out long-term in the Canaries: the 50, 60, 70 and 90 % reductions after the Housing Law — and why most landlords get 50 % Four percentages decide how much of a long-term rent a resident landlord pays tax on — 50, 60, 70 and 90 — and in the Canaries the answer is almost always 50, because the higher lines need a rehabilitation or a tensioned zone that no island municipality has. The conditions, the expenses that come off first, a €900 flat in Puerto del Rosario worked for a resident, a German and a British owner, and the Canary layer: a €1,000 regional deduction and a deposit rule with a fine attached. 11 min read

Business September 14, 2026 Expanding to the Canaries as a foreign company: branch, subsidiary or permanent establishment A foreign company arriving in Fuerteventura has two doors — a Spanish subsidiary or a registered branch — and a trap: the permanent establishment that exists the day a fixed place or a signing employee does. What each vehicle is, what each pays, why the ZEC, RIC and DIC follow the establishment rather than the legal form, how dividends and remittances leave under the UK and German treaties, and how remote staff create a taxable presence nobody registered. 13 min read

Business September 11, 2026 The DIC: the 25 % Canary investment credit — what qualifies, the 70 % ceiling and when it beats the RIC A Canary business that buys a new machine, van, server or workshop earns a 25 % credit against its corporate tax — or income tax for the self-employed — up to 70 % of the year's tax, with fifteen years to use the rest. What qualifies, the 2024 Supreme Court ruling that raised the ceiling from 50 % to 70 %, second-hand assets, and a worked example on a €40,000 machine that shows when the DIC beats the RIC. 10 min read

Property September 10, 2026 Selling your Fuerteventura home as a tax resident in 2026: the capital gain, the three exemptions and the plusvalía Two taxes wait at the notary's door for a resident seller: the income tax on the gain, 19 % to 30 % on the 2026 scale, and the municipal plusvalía on the land. Both have doors out — reinvesting in a new home, being over 65, handing the home to the bank; the no-gain rule and the real-increase option at the town hall. A Corralejo flat bought in 2015 and sold for €300,000 walks through every step: €20,845 of tax, €4,900 with a partial reinvestment, zero over 65. 11 min read

Taxes September 9, 2026 E-invoicing: the clock is set to start on 1 October 2026 — what a Canary SME must do before October 2027 and 2028 The law is from 2022, the regulation from March 2026, and the ministerial order that starts the clock is still a draft dated for 1 October 2026. When it lands, companies above €8 million have twelve months and everyone else twenty-four: a structured invoice in EN 16931, a platform or the AEAT's free public solution, and the duty to report when each invoice is accepted and paid. What a Canary SME with IGIC invoices must do now, and how the dates stack with VeriFactu's January and July 2027. 9 min read

Residency September 8, 2026 Tax resident or not? The 183-day rule, the centre of interests and the certificate that settles it A couple from Hamburg spends «about half the year» in Corralejo and wants to know whether they have become Spanish taxpayers. The question has a precise test, counted in days on a calendar year: article 9's 183 days, the centre of economic interests and the family presumption, with sporadic absences added back. The arithmetic on a real winter-and-summer pattern (182 days, then 188), the treaty ladder when two countries claim you, and the certificate that ends the argument. 10 min read

Business September 7, 2026 Paying yourself from your SL in 2026: salary, dividends or both Three doors out of an SL — a director's salary, a dividend or an invoice to your own company — each with its 2026 rules: the 35 % retention, the €1,424.40 RETA floor for autónomos societarios, 19–21 % corporate tax and the 19–30 % savings scale. One Fuerteventura example run through all three at €60,000 and €120,000, and the mix that wins. 10 min read

Business September 4, 2026 The RIC explained for small companies: 90 % of profit, the three-year clock and what counts as investment The Reserva para Inversiones en Canarias is the biggest tax lever a profitable island business has — and the one small companies use least or worst. On 2026 rates a micro company that keeps €100,000 of profit can reserve about €87,900 and pay about €2,300 of corporate tax instead of €20,000, if the money is invested in time and held for five years. What counts as investment, the 2025 door to long-term rental homes, the self-employed version, and what a breach costs. 10 min read

Property September 3, 2026 Buying a home in Fuerteventura in 2026: ITP at 6.5 %, the 5 % and 4 % tracks, IGIC on new builds and AJD Second-hand or new, habitual residence or not, and who you are: the three questions that move the tax on a €190,000 flat between €6,460 and €15,200 in 2026. ITP at 6.5 %, the 5 % track and the 20 % bonus that makes 4 %, the 1 % and 0 % groups, IGIC at 7, 5 or 3 % on new builds with AJD at 1 % or 0.4 %, the Catastro reference value that can shut the €200,000 door, and the one-month Modelo 600 — with four buyers worked through. 9 min read

Taxes September 2, 2026 The autumn 2026 tax calendar for a Canary business and a non-resident owner Every filing from the 20 October round to next spring, date by date: IGIC 420 with the ATC, the 130/111/115 quarter, Modelo 202, the last quarterly Modelo 210, the ZEC register closing on 31 December, VeriFactu from 1 January and the e-invoicing countdown from 1 October — with a short list for each of the two profiles. 8 min read

Business August 27, 2026 The Second Chance Law after February 2026 — how much tax and Social Security debt can actually be cancelled In February 2026 the Supreme Court settled the question that decides most self-employed insolvencies — what happens to debts with Hacienda, Social Security and the Canary tax agency. The caps now apply per creditor, surcharges and late-payment interest are cancelled in full, and a liability derivation no longer shuts the door by itself. The arithmetic, on a real file, for an autónomo in Fuerteventura. 7 min read

Taxes August 22, 2026 Hacienda can freeze your bank account overnight from November 2026 — what autónomos in the Canaries need to know A June 2026 resolution lets the Spanish tax agency freeze money in bank, payment and neobank accounts within twelve hours of posting the order. What actually changes and from when, what stays protected — the €1,221 minimum-wage floor, the new "salary account" flag, Supreme Court and TEAC doctrine — and what a self-employed person in Fuerteventura should do before November. 8 min read

Property August 14, 2026 Holiday lets in the Canary Islands in 2026 — the registry that fell, the law that stands, and the taxes that never went away The Supreme Court annulled Spain's single rental registry in May 2026, months after the Canary Islands passed the strictest holiday-let law in their history. What actually applies to your vivienda vacacional in Fuerteventura right now. 6 min read

Business August 8, 2026 The ZEC — how companies in Fuerteventura pay 4% corporate tax, and why the clock is ticking The Canary Islands Special Zone lets qualifying companies pay 4% corporate tax instead of 25% — with lower thresholds in Fuerteventura than in the capital islands. The current registration window runs to the end of 2026, and the process takes months. 5 min read

Property August 1, 2026 Owning a home in Spain as a non-resident — what Modelo 210 really costs you every year Every non-resident who owns Spanish property owes an annual tax return — even if the home is never rented and earns nothing. How imputed income works, what changed in the filing calendar, and the mistakes that generate letters from the tax agency. 5 min read

Residency July 24, 2026 Working from Fuerteventura — the digital nomad visa, the Beckham regime and your taxes Spain's digital nomad visa remains one of Europe's most attractive routes for remote workers — and Fuerteventura one of its best addresses. The 2026 requirements, the 24% flat-tax option, and the details that decide whether an application succeeds. 5 min read

Taxes July 17, 2026 VeriFactu is coming in 2027 — why 2026 is the year to get your invoicing ready Spain's certified invoicing system is now mandatory from 1 January 2027 for companies and 1 July 2027 for the self-employed. What VeriFactu actually requires, who it applies to in the Canary Islands, and how to prepare without the last-minute scramble. 6 min read

Taxes July 10, 2026 IGIC vs IVA — how indirect tax really works in the Canary Islands The Canary Islands are outside the EU VAT area. Instead of 21% IVA, businesses here charge IGIC at a general 7% — with its own rates, its own filings and its own traps when you trade with the mainland. The complete picture, explained. 6 min read

Business July 3, 2026 Autónomo or SL? Starting a business in Spain in 2026 — real costs, real timelines Self-employed or limited company is the first structural decision every new business in Spain faces. The 2026 numbers on both sides — social security brackets, the €80 flat rate, corporate tax at 19–21% for micro companies — and the Canary factors that tilt the answer. 6 min read

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