The Canary Islands
Sending goods to the Canary Islands is simliar in ways to an importation although the Customs Authority (Aduana) refer to it as an 'introduction'. The sale itself will be VAT exempt and the corresponding invoice should indicate that fact. A client, however, on receipt of the goods, will be required to pay a special tax know as the IGIC applied to the sales value as indicated on the invoice. The actual tax rate itself varies according to the nature of the product in question.