Calculate AIEM (Arbitrio Importación Canarias)
frihet_aiem_calculateCalculate the AIEM surcharge for goods imported or produced in the Canary Islands. Returns the applicable rate, tax base, and amount due based on the NC tariff code and taxable base.
Instructions
Calculate the AIEM (Arbitrio sobre Importaciones y Entrega de Mercancias) for goods imported to or produced in the Canary Islands. Returns applicable AIEM rate, tax base, and amount due for the given product. AIEM is a Canarian surcharge on top of IGIC for protected local industries. Example: ncCode='8471', amount=1000, description='Ordenadores portatiles'. / Calcula el AIEM para mercancias importadas o producidas en Canarias. Devuelve tipo aplicable, base imponible y cuota. El AIEM protege la industria local canaria.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| ncCode | Yes | Nomenclatura Combinada (NC) tariff code / Codigo NC (nomenclatura combinada) | |
| amount | Yes | Taxable base amount in EUR / Base imponible en EUR | |
| description | No | Product description for audit reference / Descripcion del producto (referencia auditoria) |