Libro de IGIC

This module connects the Canary Islands IGIC tax setup with the Spanish VAT Book report. It does not add new screens of its own; instead it fills the existing report with the right tax mappings so IGIC amounts appear correctly.

The report is reached through Accounting > Reporting > ATC Tax Returns > VAT Book, and it can be viewed and printed separately as the Issued Invoices Book and the Received Invoices Book. Records can also be exported to an xlsx file, and from the report view users can navigate to the related journal entries.

Three mapping lines are added: - IGIC Repercutido (charged IGIC) for issued invoices, covering rates 0, 3, 7, 9.5, 15 and 20, plus exempt, reverse-charge and special cases. - IGIC Soportado (deductible IGIC) for received invoices, covering the same rates including the inverted-charge variants, and excluding a common Canary account. - Recargo Eq. (equivalence surcharge) for received invoices, covering surcharge rates 0, 0.3, 0.7, 0.95, 1.5 and 2.

All mappings are linked to the Canary Islands tax agency. The module touches the VAT book mapping configuration and the tax mapping lines used by the report, and relies on the IGIC tax templates and the base VAT Book module.