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Tax Gap of Heated Tobacco Products in Canary Islands
Though the Canary Islands are an autonomous region of Spain, the same excise that Spain applies to tobacco products applies in the Canary Islands. [See Spain for current excise tax rates].
However, in the Canary Islands there is a specific tax applied instead of the general value-added tax (VAT), called the Canary Island General Indirect Tax (IGIC). IGIC is similar to VAT, with some significant differences. While the ordinary IGIC rate is 7%, other rates vary from 0% for necessities to 20% for tobacco. In comparison, the Spanish VAT is 21%.
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Last updated Sept. 1, 2023