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Overview

The Canary Islands have a special tax regime that uses IGIC (Impuesto General Indirecto Canario) instead of the peninsular VAT (IVA). This guide shows you how to create invoices with:
  • IGIC tax instead of VAT
  • REIGIC surcharge (Recargo IGIC)
  • Canary Islands-specific tax configuration
  • Proper legal literals for REF (Régimen Económico y Fiscal Canario)

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Complete IGIC Invoice Example

Here’s a full working example for a Canary Islands-based business: 
use PhpFacturae\Invoice;
use PhpFacturae\Party;
use PhpFacturae\Enums\Schema;

$invoice = Invoice::create('FAC-2024-0001')
    ->series('A')
    ->date('2024-12-15')
    ->schema(Schema::V3_2_2)
    ->seller(
        Party::company('B76123456', 'Atlantic Systems S.L.')
            ->tradeName('Atsys')
            ->address(
                'C/ Triana, 52',
                '35002',
                'Las Palmas de Gran Canaria',
                'Las Palmas',
                'ESP'
            )
            ->email('[email protected]')
            ->phone('928000000')
            ->website('https://atsys.es')
    )
    ->buyer(
        Party::company('A28000001', 'Cliente Demo S.L.')
            ->address(
                'C/ Gran Via, 1',
                '28013',
                'Madrid',
                'Madrid',
                'ESP'
            )
            ->email('[email protected]')
    )
    ->line('Desarrollo web - Landing page corporativa', price: 1200.00, igic: 7)
    ->line('Mantenimiento WordPress mensual (3 meses)', price: 150.00, quantity: 3, igic: 7)
    ->line('Certificado SSL y configuracion', price: 45.50, igic: 7)
    ->line('Consultoria SEO inicial', price: 300.00, igic: 7)
    ->transferPayment(
        iban: 'ES91 2100 0418 4502 0005 1332',
        dueDate: '2025-01-15'
    )
    ->legalLiteral(
        'Factura exenta de IVA por aplicacion del REF Canario. IGIC aplicado al tipo general.'
    )
    ->export('factura-canaria.xsig');
IGIC vs VAT: Use the igic parameter in the line() method instead of vat. Never mix IGIC and VAT in the same invoice.

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IGIC Tax Rates

1

General Rate - 7%

The standard IGIC rate for most goods and services:
->line('Servicio profesional', price: 500.00, igic: 7)
2

Reduced Rate - 3%

Applied to basic necessities:
->line('Alimentos basicos', price: 100.00, igic: 3)
3

Super Reduced Rate - 0%

For exempt goods:
->line('Pan y cereales', price: 50.00, igic: 0)
4

Increased Rate - 15%

For luxury goods and tobacco:
->line('Producto de lujo', price: 1000.00, igic: 15)

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IGIC with REIGIC Surcharge

For businesses subject to REIGIC (similar to recargo de equivalencia), you can add the surcharge: 
use PhpFacturae\Entities\TaxBreakdown;
use PhpFacturae\Enums\Tax;

$invoice = Invoice::create('FAC-REIGIC-001')
    ->date('2024-12-20')
    ->seller(
        Party::company('B76123456', 'Comercio Canario S.L.')
            ->address('C/ Mesa y Lopez, 5', '35006', 'Las Palmas', 'Las Palmas')
    )
    ->buyer(
        Party::person('43000000A', 'Maria', 'Rodriguez')
            ->address('C/ Leon y Castillo, 10', '35003', 'Las Palmas', 'Las Palmas')
    )
    ->customLine(
        description: 'Joyeria de oro',
        price: 500.00,
        taxes: [
            new TaxBreakdown(Tax::IGIC, 7),
            new TaxBreakdown(Tax::REIGIC, 0.5)  // 0.5% surcharge
        ]
    )
    ->cashPayment(dueDate: '2024-12-20')
    ->legalLiteral('Sujeto a IGIC 7% + REIGIC 0.5%. REF Canario aplicable.')
    ->export('factura-reigic.xsig');
REIGIC rates correspond to IGIC rates:
  • IGIC 7% → REIGIC 0.5%
  • IGIC 3% → REIGIC 0.25%
  • IGIC 15% → REIGIC 3.5%

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Multiple Tax Rates

Mix different IGIC rates in the same invoice: 
Invoice::create('FAC-MULTI-001')
    ->date('2024-12-25')
    ->seller(
        Party::company('B76123456', 'Supermercado Canario S.L.')
            ->address('C/ Viera y Clavijo, 20', '35001', 'Las Palmas', 'Las Palmas')
    )
    ->buyer(
        Party::person('43000000A', 'Pedro', 'Suarez')
            ->address('C/ Castillo, 15', '35004', 'Las Palmas', 'Las Palmas')
    )
    ->line('Alimentos basicos (pan, leche)', price: 50.00, igic: 3)    // Reduced
    ->line('Electrodomestico', price: 300.00, igic: 7)                 // General
    ->line('Tabaco', price: 100.00, igic: 15)                          // Increased
    ->cardPayment(dueDate: '2024-12-25')
    ->legalLiteral('Factura sujeta a diversos tipos de IGIC segun REF Canario.')
    ->export('factura-multi-igic.xsig');

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IGIC with IRPF Withholding

You can combine IGIC with IRPF (personal income tax withholding) for professional services: 
Invoice::create('FAC-IRPF-001')
    ->date('2024-12-30')
    ->seller(
        Party::person('43000000A', 'Laura', 'Hernandez')
            ->address('C/ Perez Galdos, 8', '35002', 'Las Palmas', 'Las Palmas')
            ->email('[email protected]')
    )
    ->buyer(
        Party::company('A28000001', 'Empresa Madrid S.L.')
            ->address('C/ Gran Via, 50', '28013', 'Madrid', 'Madrid')
    )
    ->line('Consultoria IT', price: 1000.00, igic: 7, irpf: 15)
    ->transferPayment(
        iban: 'ES91 2100 0418 4502 0005 1332',
        dueDate: '2025-01-30'
    )
    ->legalLiteral('Operacion sujeta a IGIC 7% y retencion IRPF 15%. REF Canario.')
    ->export('factura-igic-irpf.xsig');
Calculation: For a €1,000 service with IGIC 7% and IRPF 15%:
  • Base: €1,000
  • IGIC (7%): +€70
  • IRPF (15%): -€150
  • Total to receive: €920

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Peninsular Buyer from Canary Seller

When invoicing from the Canary Islands to mainland Spain, use IGIC: 
Invoice::create('FAC-PENINSULA-001')
    ->date('2024-12-28')
    ->seller(
        Party::company('B76123456', 'Tech Canarias S.L.')
            ->address('C/ Bravo Murillo, 3', '35007', 'Las Palmas', 'Las Palmas')
    )
    ->buyer(
        Party::company('B28123456', 'Barcelona Solutions S.L.')
            ->address('Passeig de Gracia, 100', '08008', 'Barcelona', 'Barcelona')
    )
    ->line('Licencia software SaaS', price: 2000.00, igic: 7)
    ->transferPayment(
        iban: 'ES91 2100 0418 4502 0005 1332',
        dueDate: '2025-01-28'
    )
    ->legalLiteral(
        'Operacion sujeta al REF Canario. Aplicable IGIC 7%. '
        . 'El comprador no esta sujeto a inversion del sujeto pasivo.'
    )
    ->export('factura-canarias-peninsula.xsig');
Always include a legal literal explaining the tax regime: 
->legalLiteral(
    'Factura exenta de IVA por aplicacion del REF Canario. '
    . 'IGIC aplicado al tipo general del 7%.'
)

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Billing Period for Services

For monthly services in the Canary Islands: 
Invoice::create('FAC-PERIODO-001')
    ->series('S')
    ->date('2025-01-05')
    ->billingPeriod(from: '2024-12-01', to: '2024-12-31')
    ->seller(
        Party::company('B76123456', 'Hosting Canarias S.L.')
            ->address('C/ Nestor de la Torre, 12', '35010', 'Las Palmas', 'Las Palmas')
    )
    ->buyer(
        Party::company('A28000001', 'Cliente Demo S.L.')
            ->address('C/ Gran Via, 1', '28013', 'Madrid', 'Madrid')
    )
    ->line('Hosting compartido', price: 29.90, igic: 7)
    ->line('Mantenimiento WordPress', price: 150.00, igic: 7)
    ->directDebitPayment(
        iban: 'ES80 0049 1500 0512 3456 7890',
        dueDate: '2025-01-10'
    )
    ->legalLiteral('Servicio prestado en diciembre 2024. IGIC 7% tipo general REF Canario.')
    ->export('factura-periodo-igic.xsig');

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Validation

Don’t mix VAT and IGIC: Each invoice must use only one tax system.
// ❌ WRONG - Will create validation issues
->line('Service A', price: 100, vat: 21)   // IVA
->line('Service B', price: 200, igic: 7)   // IGIC

// ✅ CORRECT - Use only IGIC
->line('Service A', price: 100, igic: 7)
->line('Service B', price: 200, igic: 7)

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Next Steps

Basic Invoice

Learn the fundamentals of invoice creation

Split Payments

Configure installment payments for IGIC invoices

Tax Types

Explore all 29 available tax types

Tax Enum

View all Tax enum values

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