The Canary Islands Tax Agency (Agencia Tributaria Canaria) has proposed amendments to expand its SII (Suministro Inmediato de Información) obligation to include multiple taxes beyond IGIC (General Indirect Canary Tax). The proposal is still in draft, nevertheless the technical specifications around it have already been disclosed.
All businesses currently using the SII system for IGIC must comply with the expanded requirements. The changes with sector-specific impact affects among others:
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Property owners associations
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Fuel distributors and gas stations
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Tobacco retailers
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Waste management companies
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Condominium associations
Expanded Reporting Obligations
The amendments significantly broaden reporting requirements for both sales and purchase invoices. For example, in the case of issued invoices, businesses dealing with tobacco products will need to report all operations involving these products, including details on exemptions, suspension regimes, or applicable taxes. Similarly, for received invoices, a property owners association would now be required to report purchases made outside business activities, including the implicit tax rate that would apply if operations were not exempt.
Authentication Simplification
A notable improvement is the introduction of the Cl@ve PIN authentication system, allowing individual entrepreneurs and their representatives to use password-based authentication instead of digital certificates when submitting through web forms.
What’s Next
Businesses should now assess which new requirements apply to their operations and begin planning necessary system updates. With the technical specifications annex being completely replaced, comprehensive system reviews will be needed before the anticipated October 1, 2025 effective date, should the proposal be formally adopted.
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