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V0216-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

Electronic administrative document required for e-cigarette liquid shipments to Canary Islands

A consulting entity asks about the formalities for issuing documents for the circulation of e-cigarette liquids from a fiscal deposit to the export customs office bound for the Canary Islands. The DGT responds that, as the Canary Islands are not part of the internal tax area, shipments must be supported by an electronic administrative document following the export procedure.

In 6 key points

Lifecycle

2026-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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