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The Port Authority of Las Palmas has requested clarification on how to document IGIC (Canary Islands General Indirect Tax) for its services. The Directorate-General for Tax (DGT) clarifies that while there is no specific invoice template, certain minimum content is mandatory under the invoicing regulations.
This clarification provides legal certainty for entities subject to IGIC regarding the formal requirements of their billing documentation, confirming that the specific label of "invoice" is not a strict requirement as long as mandatory content is met.
The tax team reviews your specific situation.
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