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The localization of service provisions and goods deliveries is determined according to specific criteria set out in the IGIC regulations. The main applicable rules are as follows:

• General rule of localization: Service provisions are considered to take place within the territory of IGIC when the recipient is a business or professional established in the Canary Islands.
  
  
• Services related to real estate: Services directly related to real estate are considered to be carried out in the location of the property.
  
  
• Transport services: Transport services for people and goods are considered to take place in the Canary Islands for the portion of the route within the Canary Islands archipelago.
  
  
• Catering and restaurant services: These are considered to take place at the location where they are physically provided.
  
  
• Electronically provided and telecommunication services: These are considered to take place at the recipient’s address if the recipient is a business or professional. If the recipient is a private individual, the service is considered to take place at their habitual residence.
  
  

It is crucial to correctly apply the IGIC localization rules when invoicing clients outside the Canary Islands. Transactions may be exempt from IGIC if specific export requirements are met. To ensure compliance with regulations and avoid potential penalties, using services like Xolo will facilitate the correct issuance of invoices and fulfillment of your tax obligations.