Canary Islands Updates IGIC SII Technical Specifications Effective October 2025

On 23 July 2025, the Canary Islands Tax Agency published an update to the technical and regulatory specifications for the Immediate Supply of Information (SII) system applicable to the IGIC (Canary Islands General Indirect Tax). The changes are introduced through Order of 10 July 2025, amending the previous Order of 11 October 2018, and will take effect from 1 October 2025.

Key Updates on IGIC SII

1. Invoice Book for Incoming Invoices:

• A new optional field has been added to identify input VAT on the acquisition or import of capital goods.
• Additional fields are introduced to report the intended deduction period if the taxpayer chooses to deduct the IGIC input VAT in a later period than when the transaction was recorded.
• When reporting implicit VAT burden in exempt transactions, the applicable VAT rate must now be declared.

2. Non-business Entities Included in SII:

Entities subject to the SII, even if not carrying out business or professional activities (such as homeowners’ associations or social entities), must now report acquisitions of goods and services unrelated to any economic activity. This aligns their obligations with those of entities filing the Form 415.

3. New Reporting Requirements on Special Taxes and Local Duties:

Both the sales and purchases books must now include transactions subject to the following taxes and local duties:

• AIEM (Arbitrio on Imports and Deliveries of Goods in the Canary Islands)
• Excise Duty on Tobacco Products
• Excise Duty on Fuels Derived from Petroleum
• Tax on Landfilling, Incineration and Co-incineration of Waste

Next Steps for Businesses and SII Software Providers

All affected businesses and software developers must ensure that their reporting systems are updated to comply with these new technical requirements by 1 October 2025. Training and communication efforts may be needed for entities newly obliged to declare non-business transactions under the SII.

Find here the official announcement, including the Order of 10 July 2025 and the technical especifications.