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Because the Canaries are not part of the VAT scheme, you should be exempt from VAT.
For example, when my company in Madrid bills a company in the Canaries, we do not charge VAT.
However, the Canaries has its own local tax in lieu of VAT called "IGIT".
It is unclear to me whether you will be charged that tax when sailing around the Canary Islands. I believe you won't be charged this tax, which is much lower than VAT anyway. Check with RCCL for a definitive answer, but you shouldn't be charged the tax.
I am confused about the VAT too.
When we board BOS in Barcelona, will we pay tax on the wine package? Am wondering if we would be better to preorder.
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The system will not allow you to pre-order any beverage packages or specialty restaurants on-line for cruises that charge VAT.
Apologies, but as I have mentioned in other replies, we were able to pre-order wine packages and book speciality restaurants on our recent May 2011 Liberty sailing out of Barcelona that only stopped at EU ports so VAT was charged. The prices quoted included a 8% VAT amount because if you check the prices for the items that can be pre-ordered on a sailing that does not levy the VAT, the prices are 8% lower.
We couldn't do it last year on an Adventure sailing out of Barcelona, but we could this year. So I'm not sure if it is only available on Liberty, but it can be done, because we did it.