Skip to main content
Taxation and Customs Union
News article4 August 2020Directorate-General for Taxation and Customs Union

Locally-produced goods in Canary Islands to continue benefitting from reduced rate in the AIEM

On 4 August 2020, the European Commission submitted a proposal for a Council Decision to continue authorising Spain to apply total exemptions from or partial reductions in the tax known as ‘Arbitrio sobre las Importaciones y Entregas de Mercancías en las Islas Canarias’ (AIEM) in respect of some products that are produced locally in the Canary Islands (listed in the Annex of the Decision). The new derogation would run until 2027, and would be amended to establish criteria for the identification of eligible products, a new mechanism for establishing the maximum permitted tax differential and new monitoring arrangements.


Publication date
4 August 2020
Directorate-General for Taxation and Customs Union