In the case of Spain, sending goods to the Canary Islands is treated as an export operation.
The Canary Islands is an “Autonomous Community” which is divided into two “Provinces”:
- Santa Cruz de Tenerife
- Las Palmas
It really depends on the shipping address.
Not sure what you mean. If you mean what happens when a Business from the Canary Islands sends goods to another business in the Canary Islands the answer is that they apply a regional VAT named “IGIC”.
Sending goods from the Peninsula to the Peninsula we apply a VAT (21%, 10% or 4%)
Sending goods from the Peninsula to the Islands we apply 0% - Export.
Sending goods from the Islands to the Islands we apply IGIC (lower than Peninsula VAT: 3%, 7%…)
Sending goods from teh Islands to the Peninsula we apply 0% - Import.
Not sure about what you mean here. Do you mean services?
Here’s what appears to be a good summary of several use cases: