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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.
Cuestión planteada Forma en la que debe documentarse el Impuesto General Indirecto Canario devengado con ocasión de los servicios prestados.
No existe un modelo específico de factura, aunque se debe respetar un contenido mínimo establecido en los artículos 6 o 7 del Reglamento de facturación. Entre las menciones específicas exigidas por dicho Reglamento no se encuentra la denominación "factura" o "factura simplificada". Por tanto, no puede exigirse la inclusión de tales expresiones en los documentos que cumplan con los requisitos legales.
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