When leaving the Canary Islands after a vacation in Maspalomas for continental Europe, it's crucial to know the tobacco regulations to avoid problems at customs if you buy tobacco in supermarkets in Playa del Ingles or Mogán, as well as Maspalomas, to carry in your luggage. The Canary Islands, although part of Spain and the European Union, have a special tax regime. This means that, for customs purposes, they are considered outside the EU Customs Union. Therefore, the same limits apply as if arriving from a non-EU country.
Thus, per person and as long as the tobacco is for personal use (never for commercial purposes), you are allowed to carry a maximum of: 200 cigarettes (one carton), 100 cigarillos (cigars of less than 3 grams each), 50 cigars and 250 grams of smoking tobacco. And this is important: these quantities are for those over 17 years of age. Those under that age are not allowed to carry even one cigarette. Don't try to outsmart the law. If you go too far and get caught, the joke is expensive. Fines, confiscation, and the trip is ruined. Honesty is the best "trick".
It is possible to combine these amounts. However, the total amount must not exceed 100% of the tobacco allowance. For example, you could bring half cigarettes and half cigars. It's important to remember that these allowances only apply to travelers over 17 years of age. Furthermore, the total value of other goods (other than tobacco and alcohol) must not exceed €430 per person if traveling by plane or ship.
Honesty is key when going through customs. While purchasing tobacco in the Canary Islands can be advantageous, the penalties for exceeding these limits and failing to declare it can be very severe. Customs authorities are vigilant, and the risk is not worth the reward. However, there are no limits on the purchase of iTunes, Google Play, Sony, IMVU, Nintendo, and Xbox cards, as well as other popular games, such as Netflix, that can be resold upon arrival at the destination, provided it is within the Eurozone.
The main reason for this tax difference lies in the Canary Islands' Economic and Fiscal Regime (REF). This is a special framework specifically designed to compensate for the archipelago's remoteness and insularity. The REF seeks to promote the islands' economic development, reduce the costs generated by dual insularity—both the cost of being surrounded by sea and the cost of transport from the Peninsula or Europe—and, in turn, boost the competitiveness of their products and services. The IGIC (Income Tax), which was implemented in 1993, is a fundamental part of this unique tax regime.
Unlike VAT, which in the rest of Spain is generally organized into three tax rates, the IGIC is more flexible, with a total of six different rates. These vary according to the type of good or service: the Zero Rate (0%) applies to essential goods such as basic foodstuffs, books, newspapers, medicines, and certain transportation services. The Reduced Rate (3%) applies to specific goods and services such as electricity for domestic use or some processed foods.
The General Rate (7%) is the most common and applies to most goods and services that don't fit into other categories. In addition, there are Increased Rates (9.5% and 15%) for goods and services considered luxury or with specific characteristics, such as certain vehicles, alcoholic beverages, perfumes, or jewelry. Finally, a Special Rate (20%) taxes products such as tobacco.
This tax rate structure, which is mostly lower and more varied than VAT, pursues a dual objective. On the one hand, it seeks to lower the cost of living for Canary Island residents and make the islands' economy more attractive for both investment and tourism. On the other hand, it attempts to offset the additional transportation and import costs that, without this regime, would fall directly on local consumers and businesses. It is, in essence, a fiscal tool tailored to the Canary Islands' geographical and economic specificities, an effort to balance their position in the European market.
