{"id":8545,"date":"2024-06-19T15:52:29","date_gmt":"2024-06-19T13:52:29","guid":{"rendered":"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/?p=8545"},"modified":"2024-06-19T15:52:35","modified_gmt":"2024-06-19T13:52:35","slug":"igic","status":"publish","type":"post","link":"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/igic","title":{"rendered":"\u00bfQu\u00e9 es el IGIC?"},"content":{"rendered":"\n<p><strong>Canarias<\/strong>, por sus caracter\u00edsticas propias como territorio insular, tiene reconocido un <strong>R\u00e9gimen Econ\u00f3mico Fiscal (REF)<\/strong>, por tanto, cuenta con <strong>impuestos propios<\/strong> tales como el <strong>IGIC.<\/strong><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/igic\/#%C2%BFQue_es_el_IGIC_en_Espana\" title=\"\u00bfQu\u00e9 es el IGIC en Espa\u00f1a?\">\u00bfQu\u00e9 es el IGIC en Espa\u00f1a?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/igic\/#%C2%BFQue_grava_el_IGIC\" title=\"\u00bfQu\u00e9 grava el IGIC?\">\u00bfQu\u00e9 grava el IGIC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/igic\/#%C2%BFQuien_debe_aplicar_el_IGIC\" title=\"\u00bfQui\u00e9n debe aplicar el IGIC?\">\u00bfQui\u00e9n debe aplicar el IGIC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/igic\/#%C2%BFCuanto_es_el_impuesto_IGIC\" title=\"\u00bfCu\u00e1nto es el impuesto IGIC?\">\u00bfCu\u00e1nto es el impuesto IGIC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/igic\/#%C2%BFQue_diferencia_hay_entre_el_IVA_y_el_IGIC\" title=\"\u00bfQu\u00e9 diferencia hay entre el IVA y el IGIC?\">\u00bfQu\u00e9 diferencia hay entre el IVA y el IGIC?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%C2%BFQue_es_el_IGIC_en_Espana\"><\/span><strong>\u00bfQu\u00e9 es el IGIC en Espa\u00f1a?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>El IGIC o <strong>Impuesto General Indirecto Canario<\/strong> es un impuesto de aplicaci\u00f3n exclusiva en el territorio espacial de las Islas <a href=\"https:\/\/www.inesem.es\/revistadigital\/gestion-empresarial\/canarias-el-caribe-europeo\/\" target=\"_blank\" rel=\"noopener\">Canarias<\/a>, que, seg\u00fan el art\u00edculo 3 de la Ley del impuesto, ser\u00e1:<\/p>\n<ul>\n<li>El <strong>espacio terrestre<\/strong> correspondiente a cada una de las<strong> Islas<\/strong> que conforman el Archipi\u00e9lago Canario.<\/li>\n<li>El <strong>mar territorial<\/strong> hasta el l\u00edmite de doce millas n\u00e1uticas de las l\u00edneas de base, siguiendo el per\u00edmetro resultante la configuraci\u00f3n general del Archipi\u00e9lago.<\/li>\n<li>El <strong>espacio a\u00e9reo<\/strong> correspondiente a los dos espacios anteriores.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%C2%BFQue_grava_el_IGIC\"><\/span><strong>\u00bfQu\u00e9 grava el IGIC?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>El<strong> impuesto<\/strong> General Indirecto Canario grava:<\/p>\n<ul>\n<li>Las <strong>entregas de bienes.<\/strong><\/li>\n<li>Las<strong> prestaciones de servicios.<\/strong><\/li>\n<li>Las importaciones de bienes que se<strong> produzcan en el territorio<\/strong> de aplicaci\u00f3n del IGIC.<\/li>\n<\/ul>\n<p>En definitiva, el<strong> IGIC es un impuesto al consumo<\/strong> asimilado al IVA o impuesto sobre el valor a\u00f1adido, pero de<strong> aplicaci\u00f3n exclusiva en Canarias.<\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%C2%BFQuien_debe_aplicar_el_IGIC\"><\/span><strong>\u00bfQui\u00e9n debe aplicar el IGIC?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Como <strong>norma general<\/strong>, ser\u00e1n sujetos pasivos del impuesto las <strong>personas f\u00edsicas o jur\u00eddicas<\/strong> que tengan la condici\u00f3n de<strong> empresarios o profesionales<\/strong> y realicen las entregas de bienes o presten los servicios sujetos al Impuesto.<\/p>\n<p>Aunque<strong> tambi\u00e9n pueden ser sujetos<\/strong> pasivos del impuesto:<\/p>\n<ul>\n<li>Las personas jur\u00eddicas que, <strong>aunque no act\u00faen como empresarios<\/strong> o profesionales, se encuentren en alguno de los supuestos en los que se d\u00e9 la inversi\u00f3n de la condici\u00f3n de sujeto pasivo.<\/li>\n<li>Los <strong>entes p\u00fablicos.<\/strong><\/li>\n<li>Los<strong> entes sin personalidad jur\u00eddica<\/strong> cuando se realicen operaciones que est\u00e9n sujetas al impuesto.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%C2%BFCuanto_es_el_impuesto_IGIC\"><\/span><strong>\u00bfCu\u00e1nto es el impuesto IGIC?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Con el <strong>objetivo<\/strong> de garantizar una <strong>menor carga fiscal<\/strong> respecto a la establecida en el <strong>resto del territorio nacional<\/strong>, <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1994-28972\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">La Ley del IGIC<\/a> establece un <strong>baremo de tipos<\/strong> impositivos que se establecen del <strong>0% hasta el tipo del 20%.<\/strong><\/p>\n<ul>\n<li><strong>0%<\/strong>: Este tipo equivale a las operaciones exentas, se aplica a operaciones relacionadas con agua, alimentos, medicamentos, eventos, material divulgativo, etc.<\/li>\n<li><strong>3%<\/strong>: Este tipo reducido se aplica a operaciones relacionadas con la industria qu\u00edmica, minera, energ\u00e9tica\u2026etc. Tambi\u00e9n a la vivienda habitual.<\/li>\n<li><strong>7% o tipo general<\/strong>: Se aplicar\u00e1 a todas las entregas de bienes y prestaciones de servicios no recogidos en los dem\u00e1s supuestos.<\/li>\n<li><strong>9,5%<\/strong>: El tipo incrementado se aplica a determinadas operaciones relacionadas con veh\u00edculos y medios de transporte.<\/li>\n<li><strong>15%<\/strong>: Se aplica a operaciones relacionadas con medios de transporte y bienes de lujo.<\/li>\n<li><strong>20%<\/strong>: Este tipo incrementado especial se aplica a entregas e importaciones de labores de tabaco.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%C2%BFQue_diferencia_hay_entre_el_IVA_y_el_IGIC\"><\/span><strong>\u00bfQu\u00e9 diferencia hay entre el IVA y el IGIC?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Aunque son <strong>muy similares<\/strong> en cuando a procedimiento de c\u00e1lculo y <strong>comparten<\/strong> gran parte de la normativa, el <strong>IGIC cuenta con algunos reg\u00edmenes especiales<\/strong> exclusivos, como es el r\u00e9gimen especial de <strong>Comerciantes Minoristas.<\/strong><\/p>\n<p>Adem\u00e1s, como vemos, el <strong>IGIC general es del 7%<\/strong>, mientras que el <strong>IVA general es del 21%<\/strong>, con lo cual, vemos como la carga impositiva es mucho m\u00e1s laxa.<\/p>\n<p>Otra cuesti\u00f3n importante es que la <strong>gesti\u00f3n y recaudaci\u00f3n del IVA<\/strong> corresponde al <strong>Estado<\/strong>, mientras que la gesti\u00f3n y<strong> recaudaci\u00f3n del IGIC<\/strong> es competencia de la <strong>Agencia Tributaria Canaria.<\/strong><\/p>\n<p>Si te interesa la <strong>gesti\u00f3n tributaria y empresarial<\/strong>, est\u00e1s de suerte, pues en <strong>INESEM<\/strong> contamos con la formaci\u00f3n id\u00f3nea para ti. Inf\u00f3rmate ya sobre nuestro <a href=\"https:\/\/www.inesem.es\/Master-Asesoria-Laboral-Fiscal-Contable\" target=\"_blank\" rel=\"noopener\">M\u00e1ster en Asesor\u00eda Laboral, Fiscal y Contable.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Impuesto Indirecto General Canario o IGIC es un impuesto indirecto que grava las entregas de bienes y prestaciones de servicios<\/p>\n","protected":false},"author":91920,"featured_media":8575,"comment_status":"open","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[111],"class_list":["post-8545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-management"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>El Impuesto Indirecto General Canario o IGIC: \u00bfen qu\u00e9 consiste?<\/title>\n<meta name=\"description\" content=\"El Impuesto Indirecto 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