Simplification of administrative burden in e-commerce and goods supplies between the Iberian peninsula and Canary Islands


The Spanish Tax Authorities, together with the Economic and Tax Body of the Canary Islands’ Government, have adopted certain provisions aimed to the simplification of the administrative burden related to the exchange of goods between both territories and to reduce costs for the operators and to facilitate the e-commerce as well. The implementation of these provisions will be made gradually.

Firstly, in April, the customs clearance of the goods coming to the Canary Islands will be channelled through the Postal and Telegraph National Entity, so private individuals and non-companies professionals will be able to clear the goods for customs and tax purposes with a simplified form, available in the internet page of the AEAT. This measure intends to avoid administrative costs for the purchaser related to intermediaries, as well as the purchaser is a private individual in possession of an electronic certificate.

In a further stage the export SAD will be eliminated for the exchange of goods between the Canary Islands and the Iberian Peninsula, as far as the custom value of the goods does not exceed 10,000 Euro or the deliveries do not mean a transfer of ownership. In order to evidence the exportation for VAT or IGIC purposes, the operator will be allowed to download a certificate from the internet page of the AEAT.

In the same line, aimed to facilitate the e-commerce between both territories, it is allowed to file the import SAD by the seller or by a customs representative of the latter, thus avoiding administrative burden and additional expenses for the purchaser. The payment of taxes involved in the importation of the goods would be arranged by the seller on behalf of the purchaser.

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