Canary Islands IGIC Exemption Threshold Raised to €50,000
The IGIC small-operator revenue threshold in the Canary Islands rose from €30,000 to €50,000 on 1 July 2026. Tenerife VV hosts earning under the new cap are now exempt from charging the 7% tax to guests. Census registration and annual filing still apply.
Effective 1 July 2026, the REPEP (Régimen Especial de Pequeños Empresarios o Profesionales) revenue threshold in the Canary Islands rose from €30,000 to €50,000 per year, enacted via Decreto-ley 3/2026 of 6 April. This means Tenerife VV operators with annual gross revenue below €50,000 are now exempt from charging IGIC (7%) to guests.
The change directly expands the pool of exempt small operators. If you were previously above the old €30,000 threshold but below the new €50,000 cap, you should stop charging IGIC to guests and adjust your invoicing. Census registration (Modelo 400) and annual summary filing (Modelo 425) remain mandatory regardless of exemption status.
Caught by the Regulation Radar
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