The following changes will be introduced as of 15 November 2021.

Low value declarations, H7, in the Canary Islands.

1.- Exporter.

The exporter identifier will be mandatory when:
1.- The exporter's country is “ES” and,
2.- the franchise code is not C08, C35, C36.
3.- For the two previous cases: The identifier CANNOT be an occupation.

The list of H7 declarations that comply with points 1 and 2 above by year and month and by exporter can be obtained at the AEAT HEADQUARTERS.

2.- Recipient.
Please note that the recipient's NIF is mandatory in the Canary Islands.
The instrumental NIF 89890029A may be declared, taking into account:
1.- The company name, for this instrumental NIF, must be the company name of the actual recipient.
2.- This instrumental NIF is only valid if the representation character is 3.
3.- The valid franchise codes, to declare an instrumental NIF, are: C07, C08, C35, C36.

Other considerations.
The instrumental NIF cannot be declared in any other jurisdiction other than the Canary Islands.
From Wednesday 10 11 2021, from 08:00: you will be able to test the new modifications in PRE-production.
On 15 November 2021 at 08:00: will open in PRODUCTION.