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A Canarian company inquires how to claim IGIC amounts paid in excess following a discount granted after importation. The DGT responds that it lacks jurisdiction to resolve matters relating to the IGIC.
Question posed: Procedure for claiming IGIC amounts paid in excess as a consequence of the discount granted by the seller to the inquirer subsequent to importation.
The Directorate General for Taxes lacks jurisdiction to resolve queries regarding the Canary Islands General Indirect Tax (IGIC). Queries relating to this tax must be submitted to the Directorate General for Taxes of the Ministry of Economy and Finance of the Government of the Canary Islands. Furthermore, the refund of IGIC amounts falls under the jurisdiction of the tax administration of the Autonomous Community of the Canary Islands.
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