# Modelo 424 of Canary Islands: Régimen especial de comerciantes minoristas

> Form 424 (Régimen especial de comerciantes minoristas) is filed with the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). It has no fixed deadline in the calendar: it is filed when whatever triggers it happens.

- Address: https://misobligaciones.com/en/modelos/canarias/424/
- Reviewed on: 2026-09-21
- Language: en

## In a nutshell

- **Filed with:** the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency)
- **For those taxed in:** Canary Islands
- **How often:** no periódico
- **Deadlines in 2026:** No fixed date
- **Official calendar consulted on:** [21 September 2026](https://www3.gobiernodecanarias.org/tributos/atc/documents/d/agencia-tributaria-canaria/calendario_contribuyente_2026_pdf)

## Who files it

*Text from the official source, in Spanish*

Sujetos pasivos del IGIC al entrar o salir del régimen especial de comerciantes minoristas.

## Official links

Where it is filed, its instructions and, if there is one, the file format for importing it. All on the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency).

| For | Official link |
| --- | --- |
| File it | [Presentación en la sede](https://sede.gobiernodecanarias.org/tributos/ov/publico/presentacion/modelo424/formulario.jsp) |
| Instructions and help | [Ficha del modelo 424 en la web de la ATC](https://www3.gobiernodecanarias.org/tributos/atc/w/modelo-424) |
| Instructions and help | [Instrucciones del modelo 424 (PDF)](https://www3.gobiernodecanarias.org/tributos/atc/documents/65729/24767842/Instrucciones_modelo_424.pdf) |

## Frequently asked questions

### Who has to file form 424?

According to the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency): “Sujetos pasivos del IGIC al entrar o salir del régimen especial de comerciantes minoristas.”

### What happens if I file form 424 late?

If you file it before the tax authority has asked you to and there is an amount to pay, there is a surcharge of 1% plus another 1% for each full month of delay, and of 15% plus interest after twelve months (art. 27 of the Ley General Tributaria, the General Tax Act). If there is nothing to pay, the general penalty is €200, which drops to €100 if you file without having been asked; for information returns it goes by the item of data (art. 198). The details are in [the guide to missed deadlines](https://misobligaciones.com/en/fuera-de-plazo/).

### Does Mis Obligaciones file form 424 for me?

No. Mis Obligaciones suggests it in your calendar with the reason, takes you to its official page and reminds you a week before and the day before. The filing is done by you, or your gestoría (tax adviser’s office), on the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency).

> This is information copied from official sources to help you find your way, not tax advice: your case may have exceptions. Check it on the authority’s website or with whoever advises you.

## Official sources

- [2026 tax calendar for Canary Islands](https://www3.gobiernodecanarias.org/tributos/atc/documents/d/agencia-tributaria-canaria/calendario_contribuyente_2026_pdf) — Agencia Tributaria Canaria
- [Presentación en la sede](https://sede.gobiernodecanarias.org/tributos/ov/publico/presentacion/modelo424/formulario.jsp) — Agencia Tributaria Canaria
- [Ficha del modelo 424 en la web de la ATC](https://www3.gobiernodecanarias.org/tributos/atc/w/modelo-424) — Agencia Tributaria Canaria
- [Instrucciones del modelo 424 (PDF)](https://www3.gobiernodecanarias.org/tributos/atc/documents/65729/24767842/Instrucciones_modelo_424.pdf) — Agencia Tributaria Canaria