Tax on Imports and Deliveries of Goods (AIEM)
A Canary Islands duty on certain imports and deliveries of goods that helps protect local industrial production. It matters mainly to companies that manufacture on the islands.
The AIEM is a Canary-specific duty that applies to certain imports and deliveries of goods, designed to protect local industrial production against outside competition.
If your operation will manufacture on the islands rather than only store goods, the AIEM is part of the framework worth understanding with an adviser.