{"id":243944,"date":"2026-08-03T16:43:03","date_gmt":"2026-08-03T14:43:03","guid":{"rendered":"https:\/\/www.adycoaduanas.com\/aduanas\/?p=243944"},"modified":"2026-08-03T16:43:05","modified_gmt":"2026-08-03T14:43:05","slug":"importar-exportar-canarias-regimen-especial-igic-ref","status":"publish","type":"post","link":"https:\/\/www.adycoaduanas.com\/aduanas\/importar-exportar-canarias-regimen-especial-igic-ref\/","title":{"rendered":"Importar y exportar con Canarias: el r\u00e9gimen especial que toda empresa deber\u00eda conocer"},"content":{"rendered":"\n[et_pb_section fb_built=\u00bb1″ admin_label=\u00bbapertura\u00bb _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb background_image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2026\/08\/Importar-y-Exportar-con-Canarias.jpg\u00bb background_position=\u00bbtop_center\u00bb custom_padding=\u00bb||0px||false|false\u00bb hover_enabled=\u00bb0″ background_last_edited=\u00bbon|phone\u00bb background_image_tablet=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2026\/08\/Importar-y-Exportar-con-Canarias.jpg\u00bb background_image_phone=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2026\/08\/Importar-y-Exportar-con-Canarias.jpg\u00bb background_enable_image_tablet=\u00bbon\u00bb background_enable_image_phone=\u00bbon\u00bb border_width_bottom=\u00bb10px\u00bb border_color_bottom=\u00bb#ED1E25″ collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb alt=\u00bbImportar y Exportar con Canarias\u00bb title_text=\u00bbImportar y Exportar con Canarias\u00bb sticky_enabled=\u00bb0″][et_pb_row _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb10vw||||false|false\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_divider show_divider=\u00bboff\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb height=\u00bb300px\u00bb height_tablet=\u00bb300px\u00bb height_phone=\u00bb300px\u00bb height_last_edited=\u00bbon|desktop\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb3_5,2_5″ custom_padding_last_edited=\u00bbon|phone\u00bb disabled_on=\u00bbon|on|off\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||0px||false|false\u00bb custom_padding_tablet=\u00bb||0px||false|false\u00bb custom_padding_phone=\u00bb||0px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb3_5″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb background_color=\u00bbrgba(237,30,37,0.8)\u00bb custom_padding=\u00bb||||false|false\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|600|||||||\u00bb header_text_color=\u00bb#FFFFFF\u00bb header_font_size=\u00bb60px\u00bb header_letter_spacing=\u00bb0em\u00bb header_line_height=\u00bb1.2em\u00bb header_2_text_color=\u00bb#FFFFFF\u00bb header_2_font_size=\u00bb50px\u00bb header_3_font=\u00bbPrata||||||||\u00bb header_3_font_size=\u00bb30px\u00bb header_3_line_height=\u00bb1.3em\u00bb background_layout=\u00bbdark\u00bb custom_margin=\u00bb||4px||false|false\u00bb custom_padding=\u00bb50px||30px|30px|false|false\u00bb header_font_tablet=\u00bbSaira Semi Condensed|600|||||||\u00bb header_font_phone=\u00bbSaira Semi Condensed|600||on|||||\u00bb header_font_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb40px\u00bb header_2_font_size_phone=\u00bb28px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_3_font_size_tablet=\u00bb22px\u00bb header_3_font_size_phone=\u00bb20px\u00bb header_3_font_size_last_edited=\u00bbon|phone\u00bb header_text_shadow_style=\u00bbpreset2″ header_2_text_shadow_style=\u00bbpreset2″ global_colors_info=\u00bb{}\u00bb]

Importar y exportar con Canarias: el r\u00e9gimen especial que toda empresa deber\u00eda conocer<\/h1>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00bb2_5″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=\u00bbon|phone\u00bb disabled_on=\u00bboff|off|on\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb\u00bb width_last_edited=\u00bbon|tablet\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||0px||false|false\u00bb custom_padding_tablet=\u00bb||0px||false|false\u00bb custom_padding_phone=\u00bb||0px||false|false\u00bb module_alignment_tablet=\u00bbcenter\u00bb module_alignment_phone=\u00bbleft\u00bb module_alignment_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb background_color=\u00bbrgba(237,30,37,0.8)\u00bb custom_padding=\u00bb||||false|false\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|600|||||||\u00bb header_text_color=\u00bb#FFFFFF\u00bb header_font_size=\u00bb60px\u00bb header_letter_spacing=\u00bb0em\u00bb header_line_height=\u00bb1.2em\u00bb header_2_text_color=\u00bb#FFFFFF\u00bb header_2_font_size=\u00bb50px\u00bb header_3_font=\u00bbPrata||||||||\u00bb header_3_font_size=\u00bb30px\u00bb header_3_line_height=\u00bb1.3em\u00bb background_layout=\u00bbdark\u00bb custom_margin=\u00bb||4px||false|false\u00bb custom_padding=\u00bb50px||30px|30px|false|false\u00bb header_font_tablet=\u00bbSaira Semi Condensed|600|||||||\u00bb header_font_phone=\u00bbSaira Semi Condensed|600||on|||||\u00bb header_font_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb40px\u00bb header_2_font_size_phone=\u00bb28px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_3_font_size_tablet=\u00bb22px\u00bb header_3_font_size_phone=\u00bb20px\u00bb header_3_font_size_last_edited=\u00bbon|phone\u00bb header_text_shadow_style=\u00bbpreset2″ header_2_text_shadow_style=\u00bbpreset2″ global_colors_info=\u00bb{}\u00bb]

Importar y exportar con Canarias: el r\u00e9gimen especial que toda empresa deber\u00eda conocer<\/span><\/o:p><\/span><\/h1>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1″ custom_padding_last_edited=\u00bbon|tablet\u00bb admin_label=\u00bbtexto\u00bb _builder_version=\u00bb4.22.2″ width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb custom_margin=\u00bb0px||||false|false\u00bb custom_padding=\u00bb0px||||false|false\u00bb custom_padding_tablet=\u00bb\u00bb custom_padding_phone=\u00bb|0px|0px|0px|false|true\u00bb collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb title_text_tablet=\u00bbupholsterer-41″][et_pb_row disabled_on=\u00bboff|off|off\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb custom_margin=\u00bb0px||0px||false|false\u00bb custom_margin_tablet=\u00bb0px||0px||true|false\u00bb custom_margin_phone=\u00bb0px||0px||true|false\u00bb custom_margin_last_edited=\u00bbon|phone\u00bb custom_padding=\u00bb||||false|false\u00bb box_shadow_style=\u00bbpreset2″ box_shadow_horizontal=\u00bb-6px\u00bb box_shadow_vertical=\u00bb0px\u00bb box_shadow_horizontal_tablet=\u00bb-6px\u00bb box_shadow_horizontal_phone=\u00bb-6px\u00bb box_shadow_horizontal_last_edited=\u00bbon|phone\u00bb box_shadow_color_tablet=\u00bb\u00bb box_shadow_color_phone=\u00bbRGBA(255,255,255,0)\u00bb box_shadow_color_last_edited=\u00bbon|phone\u00bb collapsed=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb custom_css_before=\u00bbmargin: auto auto 0;||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb80px\u00bb header_letter_spacing=\u00bb5px\u00bb header_4_font=\u00bbMontserrat|500||on|||||\u00bb header_4_text_align=\u00bbcenter\u00bb header_4_text_color=\u00bb#272222″ header_4_font_size=\u00bb20px\u00bb header_4_letter_spacing=\u00bb10px\u00bb header_4_line_height=\u00bb1.8em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb max_width_tablet=\u00bb\u00bb max_width_phone=\u00bb\u00bb max_width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb||0px||false|false\u00bb custom_padding=\u00bb50px||||false|false\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb hover_enabled=\u00bb0″ header_4_font_size_tablet=\u00bb16px\u00bb header_4_font_size_phone=\u00bb12px\u00bb header_4_font_size_last_edited=\u00bbon|phone\u00bb header_4_letter_spacing_tablet=\u00bb10px\u00bb header_4_letter_spacing_phone=\u00bb5px\u00bb header_4_letter_spacing_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

Canarias no forma parte del territorio IVA comunitario. Esto cambia radicalmente las reglas del juego para cualquier empresa que opere con las Islas.<\/h4>[\/et_pb_text][et_pb_divider divider_weight=\u00bb1px\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb width=\u00bb60%\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb80px||||false|false\u00bb custom_margin_tablet=\u00bb80px||||false|false\u00bb custom_margin_phone=\u00bb30px||0px||false|false\u00bb custom_margin_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|desktop\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb50px||||false|false\u00bb custom_padding_tablet=\u00bb50px||||false|false\u00bb custom_padding_phone=\u00bb30px||||false|false\u00bb custom_padding_last_edited=\u00bbon|phone\u00bb hover_enabled=\u00bb0″ global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

Para muchas empresas peninsulares, enviar mercanc\u00eda a Canarias parece una operaci\u00f3n dom\u00e9stica m\u00e1s. Pero desde el punto de vista aduanero y fiscal, no lo es. Las Islas Canarias tienen un estatus especial dentro del ordenamiento jur\u00eddico europeo y espa\u00f1ol que implica diferencias sustanciales en la fiscalidad indirecta, los tr\u00e1mites aduaneros y las obligaciones documentales.<\/p>\n

Conocer bien el R\u00e9gimen Econ\u00f3mico y Fiscal de Canarias (REF) no es solo una cuesti\u00f3n de cumplimiento: es una ventaja competitiva. Las empresas que entienden c\u00f3mo funciona pueden planificar mejor sus operaciones, evitar sorpresas en aduana y, en algunos casos, beneficiarse de ventajas fiscales que el REF pone a su disposici\u00f3n. Por ello, en este art\u00edculo analizamos el REF canario, el IGIC y la operativa pr\u00e1ctica para importadores, exportadores y transitarios.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb30px||||false|false\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb hover_enabled=\u00bb0″ header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

El estatus especial de Canarias: por qu\u00e9 es diferente<\/span><\/o:p><\/span><\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|desktop\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||80px||false|false\u00bb custom_padding_tablet=\u00bb||80px||false|false\u00bb custom_padding_phone=\u00bb||30px||false|false\u00bb custom_padding_last_edited=\u00bbon|phone\u00bb hover_enabled=\u00bb0″ global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

Canarias forma parte del territorio espa\u00f1ol y de la Uni\u00f3n Europea, pero con importantes excepciones. Las Islas est\u00e1n excluidas del \u00e1mbito de aplicaci\u00f3n del IVA comunitario. En consecuencia:<\/p>\n

    \n
  • Cualquier mercanc\u00eda que entra en Canarias desde la Pen\u00ednsula, la UE o terceros pa\u00edses es una importaci\u00f3n a todos los efectos aduaneros. Requiere DUA y liquidaci\u00f3n de impuestos.<\/li>\n
  • Cualquier mercanc\u00eda que sale de Canarias hacia la Pen\u00ednsula o la UE es una exportaci\u00f3n, con todo lo que ello implica en t\u00e9rminos de documentaci\u00f3n y tr\u00e1mites.<\/li>\n
  • El IVA no aplica en Canarias. En su lugar se aplica el Impuesto General Indirecto Canario (IGIC), con tipos diferentes y gestionado por la Agencia Tributaria Canaria (ATC), no por la AEAT.<\/li>\n<\/ul>\n

    Esta dualidad \u2014Espa\u00f1a s\u00ed, UE aduanera no\u2014 es la causa de la mayor parte de los errores y malentendidos que se producen en las operaciones con Canarias.<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=\u00bbon|off|off\u00bb admin_label=\u00bbDestacado\u00bb _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb background_image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2026\/08\/Importar-y-Exportar-con-Canarias-2.jpg\u00bb parallax=\u00bbon\u00bb background_blend=\u00bbmultiply\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb hover_enabled=\u00bb0″ box_shadow_style=\u00bbpreset2″ box_shadow_horizontal=\u00bb-6px\u00bb collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb alt=\u00bbImportar y Exportar con Canarias 2″ title_text=\u00bbImportar y Exportar con Canarias 2″ sticky_enabled=\u00bb0″][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb80px\u00bb header_letter_spacing=\u00bb5px\u00bb header_4_font=\u00bbMontserrat|500||on|||||\u00bb header_4_text_align=\u00bbcenter\u00bb header_4_text_color=\u00bb#272222″ header_4_font_size=\u00bb20px\u00bb header_4_letter_spacing=\u00bb10px\u00bb header_4_line_height=\u00bb1.8em\u00bb background_color=\u00bbrgba(255,255,255,0.9)\u00bb width=\u00bb60%\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|tablet\u00bb max_width_tablet=\u00bb\u00bb max_width_phone=\u00bb\u00bb max_width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb100px||100px||true|false\u00bb custom_padding=\u00bb50px|50px|50px|50px|true|true\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb hover_enabled=\u00bb0″ header_4_font_size_tablet=\u00bb16px\u00bb header_4_font_size_phone=\u00bb16px\u00bb header_4_font_size_last_edited=\u00bbon|phone\u00bb header_4_letter_spacing_tablet=\u00bb10px\u00bb header_4_letter_spacing_phone=\u00bb6px\u00bb header_4_letter_spacing_last_edited=\u00bbon|phone\u00bb border_width_bottom=\u00bb10px\u00bb border_color_bottom=\u00bb#ED1E25″ global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

    Enviar mercanc\u00eda a Canarias no es una operaci\u00f3n dom\u00e9stica. Debe ser considerada como una exportaci\u00f3n. Y tratarla como si no lo fuera tiene consecuencias.<\/h4>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=\u00bboff|on|on\u00bb admin_label=\u00bbDestacado\u00bb _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb background_image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2026\/08\/Importar-y-Exportar-con-Canarias-2.jpg\u00bb background_blend=\u00bbmultiply\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb hover_enabled=\u00bb0″ box_shadow_style=\u00bbpreset3″ collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb alt=\u00bbImportar y Exportar con Canarias 2″ title_text=\u00bbImportar y Exportar con Canarias 2″ sticky_enabled=\u00bb0″][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb80px\u00bb header_letter_spacing=\u00bb5px\u00bb header_4_font=\u00bbMontserrat|500||on|||||\u00bb header_4_text_align=\u00bbcenter\u00bb header_4_text_color=\u00bb#272222″ header_4_font_size=\u00bb20px\u00bb header_4_letter_spacing=\u00bb10px\u00bb header_4_line_height=\u00bb1.8em\u00bb background_color=\u00bbrgba(255,255,255,0.8)\u00bb width=\u00bb60%\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|tablet\u00bb max_width_tablet=\u00bb\u00bb max_width_phone=\u00bb\u00bb max_width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb100px||100px||true|false\u00bb custom_padding=\u00bb50px|50px|50px|50px|true|true\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb hover_enabled=\u00bb0″ header_4_font_size_tablet=\u00bb16px\u00bb header_4_font_size_phone=\u00bb16px\u00bb header_4_font_size_last_edited=\u00bbon|phone\u00bb header_4_letter_spacing_tablet=\u00bb10px\u00bb header_4_letter_spacing_phone=\u00bb6px\u00bb header_4_letter_spacing_last_edited=\u00bbon|phone\u00bb border_width_bottom=\u00bb10px\u00bb border_color_bottom=\u00bb#ED1E25″ global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

    Enviar mercanc\u00eda a Canarias no es una operaci\u00f3n dom\u00e9stica. Debe ser considerada como una exportaci\u00f3n. Y tratarla como si no lo fuera tiene consecuencias.<\/h4>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=\u00bbon|phone\u00bb admin_label=\u00bbTitulo\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb custom_margin=\u00bb0px|auto|0px|auto|false|false\u00bb custom_margin_tablet=\u00bb||0px||false|false\u00bb custom_margin_phone=\u00bb0px||0px||true|false\u00bb custom_margin_last_edited=\u00bbon|desktop\u00bb custom_padding=\u00bb||||false|false\u00bb custom_padding_tablet=\u00bb||||false|false\u00bb custom_padding_phone=\u00bb50px||||false|false\u00bb box_shadow_style=\u00bbpreset2″ box_shadow_horizontal=\u00bb-6px\u00bb box_shadow_color_tablet=\u00bb\u00bb box_shadow_color_phone=\u00bbRGBA(255,255,255,0)\u00bb box_shadow_color_last_edited=\u00bbon|phone\u00bb collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb hover_enabled=\u00bb0″ header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

    El IGIC: el impuesto que sustituye al IVA en Canarias<\/span><\/o:p><\/span><\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb hover_enabled=\u00bb0″ global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

    El Impuesto General Indirecto Canario (IGIC) es el equivalente canario del IVA. Se aplica a las entregas de bienes y prestaciones de servicios realizadas en Canarias por empresarios o profesionales, y a las importaciones de bienes en el archipi\u00e9lago. Sus tipos impositivos vigentes en 2026 son:<\/p>\n

     <\/p>\n\n\n\n
    \n

    \ud83d\udcca Tipos del IGIC 2026<\/p>\n

    Tipo cero (0%): agua, productos b\u00e1sicos de la cesta de la compra, ciertos medicamentos<\/p>\n

    Tipo reducido (3%): alimentos en general, transporte de viajeros, servicios veterinarios<\/p>\n

    Tipo general (7%): la mayor\u00eda de los bienes y servicios (equivalente al 21% del IVA peninsular)<\/p>\n

    Tipo incrementado (9,5%): bebidas alcoh\u00f3licas, tabaco, ciertos combustibles<\/p>\n

    Tipo especial (15% y 20%): joyer\u00eda, productos de lujo y similares<\/p>\n

     <\/p>\n

    Novedad 2026: Decreto-ley 3\/2026 (crisis Oriente Medio)<\/p>\n

    \u2022 Tipo 0% para petr\u00f3leo, gas y derivados del refino: vigente hasta 30\/06\/2026<\/p>\n

    \u2022 Desde 01\/07\/2026: tipo reducido del 1% para esos productos<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb hover_enabled=\u00bb0″ header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

    C\u00f3mo funciona la operativa aduanera con Canarias<\/span><\/o:p><\/span><\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb hover_enabled=\u00bb0″ global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

    La importaci\u00f3n en Canarias sigue un esquema similar al de cualquier importaci\u00f3n procedente de terceros pa\u00edses, con la particularidad de que el impuesto que se liquida en la declaraci\u00f3n de importaci\u00f3n (H1)<\/strong> es el IGIC<\/strong>, y no el IVA. En la pr\u00e1ctica, el proceso es el siguiente:<\/p>\n

      \n
    • Env\u00edo desde la Pen\u00ednsula a Canarias (importaci\u00f3n en Canarias):<\/strong> el vendedor peninsular emite la factura sin IVA, al tratarse de una operaci\u00f3n exenta. El comprador canario debe presentar la declaraci\u00f3n de importaci\u00f3n (H1)<\/strong> y liquidar el IGIC correspondiente, que posteriormente podr\u00e1 deducir, cuando proceda, en el Modelo 420.<\/li>\n
    • Env\u00edo desde Canarias a la Pen\u00ednsula (importaci\u00f3n en la Pen\u00ednsula):<\/strong> el vendedor canario emite la factura sin IGIC, al tratarse de una operaci\u00f3n exenta, conservando el derecho a deducir el IGIC soportado en sus costes. El comprador peninsular presenta la declaraci\u00f3n de importaci\u00f3n (H1)<\/strong> y liquida el IVA de importaci\u00f3n.<\/li>\n
    • Importaci\u00f3n desde terceros pa\u00edses directamente a Canarias:<\/strong> se presenta la declaraci\u00f3n de importaci\u00f3n (H1)<\/strong> ante la Aduana y se liquida el IGIC. A diferencia de la Pen\u00ednsula, donde el IVA de importaci\u00f3n puede acogerse al r\u00e9gimen de diferimiento, el IGIC, con car\u00e1cter general, se liquida en el momento del despacho.<\/li>\n
    • Prestaci\u00f3n de servicios entre la Pen\u00ednsula y Canarias:<\/strong> se aplica la regla de localizaci\u00f3n correspondiente. Cuando el destinatario es una empresa establecida en Canarias, el servicio se entiende localizado en las Islas y, cuando procede, el destinatario autoliquida el IGIC mediante el mecanismo de inversi\u00f3n del sujeto pasivo.<\/li>\n<\/ul>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb hover_enabled=\u00bb0″ header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

      El AIEM: el arancel canario que pocos conocen<\/span><\/o:p><\/span><\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|desktop\u00bb module_alignment=\u00bbcenter\u00bb hover_enabled=\u00bb0″ global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

      Adem\u00e1s del IGIC, Canarias tiene un impuesto propio que afecta espec\u00edficamente a las importaciones: el Arbitrio sobre Importaciones y Entregas de Mercanc\u00edas en las Islas Canarias (AIEM). Su funci\u00f3n es proteger la producci\u00f3n local canaria frente a la competencia exterior.<\/p>\n

      El AIEM se aplica a una lista concreta de productos que tienen producci\u00f3n local en Canarias: cervezas, tabacos, determinados productos alimenticios, materiales de construcci\u00f3n, papel y determinados productos qu\u00edmicos, entre otros. Los tipos van del 5% al 25% sobre el valor del producto. Si tu empresa importa mercanc\u00eda incluida en el AIEM, este impuesto se a\u00f1ade al IGIC y puede tener un impacto significativo en el coste final.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb hover_enabled=\u00bb0″ header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

      Ventajas del REF: la Zona Especial Canaria y la RIC<\/span><\/o:p><\/span><\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb hover_enabled=\u00bb0″ global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

      El R\u00e9gimen Econ\u00f3mico y Fiscal de Canarias no solo genera obligaciones. Tambi\u00e9n ofrece ventajas fiscales relevantes para las empresas que operan en las Islas o que quieren establecer operaciones en ellas:<\/p>\n

        \n
      • Zona Especial Canaria (ZEC): r\u00e9gimen fiscal especial para empresas que se establecen en Canarias y realizan actividades econ\u00f3micas reales. El tipo del Impuesto de Sociedades aplicable es del 4%, frente al 25% general, para los beneficios generados en actividades elegibles. Es uno de los tipos m\u00e1s bajos de Europa dentro del \u00e1mbito de la UE.<\/li>\n
      • Reserva para Inversiones en Canarias (RIC): permite a las empresas canarias deducir fiscalmente en el Impuesto de Sociedades hasta el 90% de los beneficios no distribuidos si se destinan a inversiones en Canarias. Es un incentivo potente para la reinversi\u00f3n y el crecimiento empresarial en las Islas.<\/li>\n
      • Bonificaciones en el IGIC: determinadas actividades y sectores se benefician de exenciones o tipos reducidos que no existen en el IVA peninsular, lo que puede generar ventajas en la cadena de costes.<\/li>\n<\/ul>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb hover_enabled=\u00bb0″ header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

        Errores frecuentes en operaciones con Canarias<\/span><\/o:p><\/span><\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||100px||false|false\u00bb custom_padding_tablet=\u00bb||9px||false|false\u00bb custom_padding_phone=\u00bb||0px||false|false\u00bb custom_padding_last_edited=\u00bbon|phone\u00bb hover_enabled=\u00bb0″ global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

        La falta de conocimiento del r\u00e9gimen especial canario genera errores frecuentes que pueden tener importantes consecuencias econ\u00f3micas:<\/p>\n

          \n
        • Facturar con IVA a clientes canarios:<\/strong> es uno de los errores m\u00e1s habituales. El env\u00edo de mercanc\u00edas desde la Pen\u00ednsula a Canarias est\u00e1 exento de IVA, por lo que la factura debe emitirse sin este impuesto. Si se repercute IVA indebidamente, el cliente canario no podr\u00e1 deduc\u00edrselo y el vendedor deber\u00e1 regularizar la operaci\u00f3n.<\/li>\n
        • No presentar la declaraci\u00f3n de importaci\u00f3n (H1) en Canarias:<\/strong> algunas empresas asumen que, al tratarse de un env\u00edo dentro del territorio espa\u00f1ol, no existen formalidades aduaneras. Sin embargo, la entrada de mercanc\u00edas en Canarias requiere la presentaci\u00f3n de la declaraci\u00f3n de importaci\u00f3n (H1)<\/strong> y la liquidaci\u00f3n del IGIC correspondiente.<\/li>\n
        • Desconocer el AIEM:<\/strong> no comprobar si la mercanc\u00eda est\u00e1 sujeta al Arbitrio sobre Importaciones y Entregas de Mercanc\u00edas (AIEM) puede llevar a infravalorar los costes de importaci\u00f3n y generar incidencias durante el despacho.<\/li>\n
        • Confundir los modelos tributarios canarios con los peninsulares:<\/strong> el Modelo 420 (autoliquidaci\u00f3n peri\u00f3dica del IGIC) y el Modelo 415 (declaraci\u00f3n anual de operaciones con terceras personas) tienen una regulaci\u00f3n propia y difieren de las obligaciones fiscales relacionadas con el IVA en la Pen\u00ednsula. Presentarlos de forma incorrecta puede dar lugar a requerimientos o sanciones.<\/li>\n<\/ul>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb hover_enabled=\u00bb0″ header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

          Canarias como hub log\u00edstico: una oportunidad estrat\u00e9gica<\/span><\/o:p><\/span><\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||100px||false|false\u00bb custom_padding_tablet=\u00bb||100px||false|false\u00bb custom_padding_phone=\u00bb||0px||false|false\u00bb custom_padding_last_edited=\u00bbon|phone\u00bb hover_enabled=\u00bb0″ global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

          M\u00e1s all\u00e1 de las obligaciones, Canarias ofrece una posici\u00f3n geogr\u00e1fica estrat\u00e9gica para el comercio con \u00c1frica occidental y Am\u00e9rica Latina, y un marco fiscal competitivo que la convierte en una opci\u00f3n atractiva para empresas que quieren establecer operaciones de distribuci\u00f3n o almacenaje orientadas a esos mercados. La Zona Franca de las Palmas, una de las m\u00e1s antiguas de Espa\u00f1a, ofrece ventajas adicionales para la manipulaci\u00f3n y distribuci\u00f3n de mercanc\u00edas con destino a terceros pa\u00edses.<\/p>\n

          Para las empresas de la Pen\u00ednsula que ya operan con Canarias o que est\u00e1n valorando hacerlo, contar con el apoyo de un agente de aduanas con presencia real en las Islas es fundamental. La operativa canaria tiene sus propias particularidades en cada puerto y aeropuerto, y el conocimiento local marca la diferencia en agilidad y eficiencia. En Adyco contamos con sede en Tenerife y Las Palmas, y gestionamos diariamente operaciones de importaci\u00f3n y exportaci\u00f3n en todo el archipi\u00e9lago. Si tienes dudas sobre c\u00f3mo opera tu empresa con Canarias, contacta con nuestro equipo.<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1″ custom_padding_last_edited=\u00bbon|phone\u00bb admin_label=\u00bbULTIMOS ART\u00cdCULOS\u00bb _builder_version=\u00bb4.22.2″ custom_margin=\u00bb||0px||false|false\u00bb custom_padding=\u00bb||100px||false|false\u00bb custom_padding_tablet=\u00bb\u00bb custom_padding_phone=\u00bb||0px||false|false\u00bb collapsed=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb title_text_tablet=\u00bbupholsterer-41″][et_pb_row admin_label=\u00bbTitulo\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|tablet\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb30px||||false|false\u00bb custom_margin_tablet=\u00bb||10px||false|false\u00bb custom_margin_phone=\u00bb0px||||false|false\u00bb custom_margin_last_edited=\u00bbon|tablet\u00bb collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_divider _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb width=\u00bb80%\u00bb module_alignment=\u00bbcenter\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb80px\u00bb header_letter_spacing=\u00bb5px\u00bb header_4_font=\u00bbMontserrat|500||on|||||\u00bb header_4_text_align=\u00bbcenter\u00bb header_4_text_color=\u00bb#272222″ header_4_font_size=\u00bb20px\u00bb header_4_letter_spacing=\u00bb10px\u00bb header_4_line_height=\u00bb1.8em\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|tablet\u00bb max_width_tablet=\u00bb\u00bb max_width_phone=\u00bb\u00bb max_width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb0px||||false|false\u00bb custom_padding=\u00bb||||false|false\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb header_4_font_size_tablet=\u00bb16px\u00bb header_4_font_size_phone=\u00bb16px\u00bb header_4_font_size_last_edited=\u00bbon|phone\u00bb header_4_letter_spacing_tablet=\u00bb10px\u00bb header_4_letter_spacing_phone=\u00bb6px\u00bb header_4_letter_spacing_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]

          \u00daLTIMOS ART\u00cdCULOS<\/h4>[\/et_pb_text][et_pb_divider _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb width=\u00bb80%\u00bb module_alignment=\u00bbcenter\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_2,1_2″ use_custom_gutter=\u00bbon\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|desktop\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_2″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbArancel de 3 euros al ecommerce desde julio 2026: c\u00f3mo funciona y a qui\u00e9n afecta\u00bb url=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/arancel-3-euros-ecommerce\/\u00bb image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2026\/07\/3-de-junio-ARTICULO-WEB.jpg\u00bb content_max_width=\u00bb70%\u00bb content_max_width_tablet=\u00bb70%\u00bb content_max_width_phone=\u00bb90%\u00bb content_max_width_last_edited=\u00bbon|tablet\u00bb _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font_size=\u00bb20px\u00bb header_line_height=\u00bb1.4em\u00bb body_font=\u00bbOpen Sans||||||||\u00bb link_option_url=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/arancel-3-euros-ecommerce\/\u00bb hover_enabled=\u00bb0″ box_shadow_style_image=\u00bbpreset3″ global_colors_info=\u00bb{}\u00bb alt=\u00bbEl nuevo arancel de 3 euros\u00bb title_text=\u00bbEl nuevo arancel de 3 euros\u00bb sticky_enabled=\u00bb0″]

          ADUANA | ECOMMERCE | IMPORTACI\u00d3N<\/p>\n

          Desde el 1 de julio de 2026, los env\u00edos de menos de 150\u20ac procedentes de fuera de la UE pagan 3 euros por categor\u00eda arancelaria. Analizamos c\u00f3mo funciona y qu\u00e9 implica para importadores y agentes de aduanas.<\/span><\/p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_2″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbAranceles EEUU-UE en 2026″ url=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/aranceles-eeuu-ue-2026-exportaciones-espanolas\/\u00bb image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2026\/05\/25.jpg\u00bb content_max_width=\u00bb70%\u00bb content_max_width_tablet=\u00bb70%\u00bb content_max_width_phone=\u00bb90%\u00bb content_max_width_last_edited=\u00bbon|desktop\u00bb _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font_size=\u00bb20px\u00bb header_line_height=\u00bb1.4em\u00bb body_font=\u00bbOpen Sans||||||||\u00bb link_option_url=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/aranceles-eeuu-ue-2026-exportaciones-espanolas\/\u00bb hover_enabled=\u00bb0″ box_shadow_style_image=\u00bbpreset3″ global_colors_info=\u00bb{}\u00bb alt=\u00bbaranceles EEUU\u00bb title_text=\u00bbaranceles EEUU\u00bb sticky_enabled=\u00bb0″]

          ADUANAS | EXPORTACI\u00d3N | IMPORTACI\u00d3N<\/p>\n

          La guerra arancelaria EE.UU.-UE ha entrado en una nueva fase en 2026. Repasamos qu\u00e9 est\u00e1 vigente hoy, qu\u00e9 sectores espa\u00f1oles est\u00e1n m\u00e1s expuestos y qu\u00e9 deben hacer las empresas.<\/span><\/p>[\/et_pb_blurb][et_pb_button button_url=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/blog\u00bb button_text=\u00bbVOLVER AL BLOG\u00bb button_alignment=\u00bbright\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbe44a4e92-266b-4174-85d5-5dd15c5bf7c0″ button_text_color=\u00bb#272222″ button_border_width=\u00bb0px\u00bb button_border_color=\u00bbRGBA(255,255,255,0)\u00bb button_border_radius=\u00bb0px\u00bb button_letter_spacing=\u00bb5px\u00bb button_font=\u00bbOpen Sans|700||on|||||\u00bb button_icon=\u00bb$||divi||400″ button_icon_color=\u00bb#ED1E25″ custom_padding=\u00bb|30px||0px|true|false\u00bb button_text_size_tablet=\u00bb16px\u00bb button_text_size_phone=\u00bb12px\u00bb button_text_size_last_edited=\u00bbon|desktop\u00bb button_text_color_tablet=\u00bb#272222″ button_text_color_phone=\u00bb#272222″ button_text_color_last_edited=\u00bbon|desktop\u00bb button_letter_spacing_tablet=\u00bb5px\u00bb button_letter_spacing_phone=\u00bb5px\u00bb button_letter_spacing_last_edited=\u00bbon|desktop\u00bb global_colors_info=\u00bb{}\u00bb button_text_size__hover_enabled=\u00bbon|hover\u00bb button_letter_spacing__hover_enabled=\u00bbon|hover\u00bb button_letter_spacing__hover=\u00bb7px\u00bb button_text_color__hover_enabled=\u00bbon|desktop\u00bb button_text_color__hover=\u00bb#ED1E25″][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"

          Canarias tiene un r\u00e9gimen fiscal y aduanero propio. Analizamos c\u00f3mo funciona el IGIC, el AIEM y la ZEC, y qu\u00e9 deben tener en cuenta las empresas que importan o exportan con las Islas.<\/p>\n","protected":false},"author":4,"featured_media":243952,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"2880","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[46,60,70,59,40,1],"tags":[213,211,75,44,209,43,215,217,210,216,212,214],"class_list":["post-243944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aduanas","category-canarias","category-exportacion","category-importacion","category-legislacion","category-uncategorized","tag-aduana","tag-aiem","tag-canarias","tag-exportacion","tag-igic","tag-importacion","tag-las-palmas","tag-logistica-canarias","tag-ref","tag-regimen-especial","tag-zec","tag-zona-franca"],"yoast_head":"\nImportar y exportar con Canarias: el r\u00e9gimen especial que toda empresa deber\u00eda conocer | Adyco Aduanas<\/title>\n<meta name=\"description\" content=\"Canarias no est\u00e1 en el territorio aduanero de la UE ni en el \u00e1mbito del IVA comunitario. 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