Telephone: 012 Official website:

Transcripción

1 IGIC REBATE This information has been obtained from the official website of the Canarian Government, which should be consulted to check for any changes or updates. At the end of this document there are a number of templates to help you apply for an IGIC rebate as there is no official model for doing this. Address and telephone number Telephone: 012 Official website: Instructions at: Asistencia al contribuyente / Guía de procedimientos administrativos/unidad administración tributos interiores y propios SOLICITUD DE DEVOLUCIÓN DE LAS CUOTAS SOPORTADAS DE IGIC A PERSONAS NO ESTABLECIDAS EN LAS ISLAS CANARIAS (Application for the rebate of IGIC amounts borne by persons not established in the Canary islands) (5 th option beginning at the end of this epigraph) GOBIERNO DE CANARIAS Consejería de Economía y Hacienda ADMÓN. TRIBUTARIA CANARIA The decision on the rebate corresponds to the unit to which the application was submitted, which could be either of the following: Unit: Administración de tributos interiores y propios de Tenerife Avda. 3 de mayo, 2 2ª planta Santa Cruz de Tenerife Unit: Administración de tributos interiores y propios de Las Palmas; Edificio Fundación Puerto de las Palmas s/n, Explanada de Vapores (entrada al muelle de Santa Catalina) Las Palmas de Gran Canaria - TITLE Application for the rebate of IGIC borne by persons not established in the Canary Islands. - OBJECTIVE OF THE PROCEDURE To return to businesses and professionals not established in the Canary Islands the IGIC amounts paid for goods or that have been paid for the purchases of assets and services. - PROCEDURE

2 Requirements to initiate the procedure Aimed at persons or entities established in the Mainland, Balearic Islands, Ceuta, Melilla, in other European member states or third countries; providing in the latter that reciprocity in favour of Spanish businesses and professionals carrying out business or professional activities in these territories and subject to a value added tax or similar is demonstrated. Furthermore, during the period referred to in the application these persons should not have supplied goods or provided services subject to the General Indirect Tax of the Canary Islands (IGIC) other than those mentioned below in the Canary Islands: a) operations in which the tax payer is the person who these operations were for; b) transport operations or services incidental to the same. Time limit for submission of application and documentation Six months from the last day of the period which is referred to. Institution to which the application must be made Administración Tributos Interiores y Propios Application Form and supporting documentation - Application form similar to approved models by the Tax Office, or via a written application. - The original invoices and other documentation justifying the right to a rebate. - A signed undertaking by the interested party or their representative to repay the Tax Authority of the Canarian Autonomous Region any rebates that later turn out to be improper. - Certification of the carrying out of business or professional activities subject to a Value Added Tax or similar tax issued by the relevant authorities in the territory where the applicant is established. For persons established on the Mainland, Balearic Islands, Ceuta or Melilla, the above mentioned certification can be substituted for a photocopy of registration in the Impuesto sobre Actividades Económicas (Business Activity Tax) corresponding to activities subject to a Value Added Tax or similar tax. - A signed statement by the interested party or their representative in which they state they have not carried out in the Canary Islands supplies of goods or provision of services other than: a) operations in which the tax payer is the person who these operations were for; b) transport operations or services incidental to the same. Place of Submission According to the law, Decreto 164/1994, of 29 th July (BOC nº 102, of c.e. BOC nº 125, of ): - Registries of the Administración Tributaria Canaria (Canarian Tax Authority)

3 - In the registries of any body of the public Administration of the Canarian Autonomous Region or of the State Administration - In the registries of the Cabildos insulares (Island Governments) - In the registries of other entities that are part of the local Administration, if the appropriate agreements are in place - In Post Offices (address:) GOBIERNO DE CANARIAS Consejería de Economía y Hacienda ADMÓN. TRIBUTARIA CANARIA Unidad: Administración de tributos interiores y propios de Tenerife Avda. 3 de mayo, 2 2ª planta Santa Cruz de Tenerife (You can also use the Unit: Administración de tributos interiores y propios de Las Palmas; Edificio Fundación Puerto de las Palmas s/n, Explanada de Vapores (entrance to the Santa Catalina Dock) Las Palmas de Gran Canaria ). - At Spanish diplomatic delegations or consular offices abroad - Decision Time Limit - 5 months to reach a decision and 30 days for notification, however failure to reach a decision within the time limit means the application is rejected. Deciding Institution Administración Tributos Interiores y Propios Appeals - Restatement - Economic or administrative claim - Legal Framework - Law 20/1991, of 7 th June, of the modification of fiscal matters of the Régimen Económico y Fiscal de Canarias (BOE Nº 137, de ) - Decree 182/1992, of 15 th December (BOC Nº 174, de ), which provides the Rules of Administration, Calculation and Payment, Collection and Inspection of the General Indirect Tax of the Canary Islands and revision of actions dictated by application of the same. (Art.10). - Royal Decree 2538/1994, of 29 th December (BOE Nº 313, of ), of development rules related to the General Indirect Tax of the Canary Islands and Arbitration of Production and Importation, created by the Law 20/1991.OBJETO DEL PROCEDIMIENTO

4 ENGLISH VERSION IS ONLY FOR YOUR INFORMATION. PLEASE USE THE SPANISH DOCUMENT IGIC REBATE APPLICATION (example) The company...with residence in... DECLARES That during the days --- to... of... of 20.. it recorded the... (short film, publicity spot...) entitled in the province of Santa Cruz de Tenerife. That during the financial year /.quarter a total sum of... were charged to its invoices in respect of the General Indirect Tax of the Canary Islands (IGIC). That the above mentioned company is established in..., a country which is a member of the European Community, REQUESTS That the Consejería de Economía y Hacienda del Gobierno de Canarias which, according to the decree 182/1992, of 15 th of December, which provides the Rules of Administration, Payment, Collection and General Inspection of the General Indirect Tax of the Canary Islands, returns the amount of... Euros. For this purpose, the following documentation is attached: 1. A signed undertaking by the interested party or their representative to repay the Tax Authority of the Canarian Autonomous Region any rebates that turn out to be improper. 2. Signed declaration by the interested party or their representative in which they state they have not carried out supplies of goods or provision of services other than those mentioned above and that are included in article 48, number two, section 3 of the Law 20/1991, of 7th of June. 3. Certification of the carrying out of business or professional activities subject to a Value Added Tax or similar tax, issued by the relevant authorities in the territory where the applicant is established. For persons established on the Mainland, Balearic Islands, Ceuta or Melilla, the above mentioned certification can be substituted by a photocopy of registration in the Impuesto sobre Actividades Económicas (Business Activity Tax) corresponding to activities subject to a Value Added Tax or similar tax. 4. Information on the invoices whose rebate is being applied for, the order number, the Cif/Nif (Fiscal Number) of the issuer, date amount is due, the IGIC included and the annual or quarterly amount applied for. 5. The original invoices and other documentation justifying the right of a rebate. (Certified photocopies are not admissible) 6. Form Alta o Modificaciones de Terceros del Gobierno de Canarias ( Registration or Modifications of Third Parties of the Canarian Government) Place and date Signed.

5 SOLICITUD DEVOLUCIÓN IGIC (ejemplo) La empresa...con domicilio en... DECLARA Que durante los días --- al... de... de 20.. grabó el... (cortometraje, spot publicitario...) titulado en la provincia de Santa Cruz de Tenerife. Que durante el ejercicio /.trimestre de le fueron cargados a sus facturas una suma total de... en concepto de Impuesto General Indirecto Canario (IGIC). Que estando la empresa antes referida radicada en..., país éste miembro de la Comunidad Europea, SOLICITA A la Consejería de Economía y Hacienda del Gobierno de Canarias que, en virtud del decreto 182/1992, de 15 de diciembre, por el que se aprueban las Normas de Gestión, Liquidación, Recaudación e Inspección General del Impuesto General Indirecto Canario, le sea devuelta la cantidad de... Euros. Para lo cual, adjunta la siguiente documentación: 7. Compromiso suscrito por el interesado o su representante de reembolsar a la Hacienda Pública de la Comunidad Autónoma de Canarias las devoluciones que resulten improcedentes. 8. Declaración suscrita por el interesado o su representante en la que manifieste no haber realizado en las Islas Canarias entregas de bienes o prestaciones de servicios distintos de los señalados anteriormente y que recoge el artículo 48, número dos, apartado 3 de la Ley 20/1991, de 7 de junio. 9. Certificación del desarrollo de actividades empresariales o profesionales sujetas al Impuesto sobre el Valor Añadido o a un tributo análogo, expedida por las autoridades competentes de los territorios donde radique el establecimiento del solicitante. Tratándose de personas establecidas en la Península, Islas Baleares, Ceuta o Melilla, la referida certificación será sustituida por la fotocopia de la declaración de alta en el Impuesto sobre Actividades Económicas correspondientes a actividades sujetas al Impuesto sobre el Valor Añadido o a un tributo análogo al mismo. 10. Relación de las facturas cuya devolución se solicita, indicando el nº de orden, Cif/Nif del emisor, fecha de devengo de la factura, el IGIC soportado y el importe total anual o trimestral solicitado. 11. Los originales de las facturas y demás documentos justificativos del derecho a la devolución. (no son admisibles fotocopias compulsadas). 12. Modelo de Alta o Modificaciones de Terceros del Gobierno de Canarias Lugar y fecha Firmado.

6 Declaration (example) ENGLISH VERSION IS ONLY FOR YOUR INFORMATION. PLEASE USE THE SPANISH DOCUMENT The company...with registered office in... DECLARES 1. That during the period referred to in the attached application, the company has not supplied goods or provided services other than those indicated in article 48, number two, section 3º of the Law 20/1991, of 7 th of June 2. That in the case that some amounts of rebate turn out to be improper, the company duly undertakes to refund these rebates to the Tax Authority of the Canary Islands. Place and date, Signed. Declaración (ejemplo) La empresa...con domicilio en... DECLARA 3. Que durante el periodo al que se refiere la solicitud adjunta, la empresa no ha realizado en las Islas Canarias entregas de bienes o prestaciones de servicios distintos de los señalados en el artículo 48, número dos, apartado 3º de la Ley 20/1991, de 7 de junio 4. Que en el caso de que alguna o algunas de las cantidades a devolver pudiera resultar improcedente, la empresa se compromete formalmente a reembolsar a la Hacienda Pública de la Comunidad Autónoma de Canarias dicha o dichas devoluciones Lugar y fecha, Firmado.