La Palma volcano aid: second amendment to the agreement with Tazacorte

Key data

Those affected by the Cumbre Vieja volcano in the municipality of Tazacorte (La Palma) continue to receive institutional support more than four years after the eruption. The Resolution of 18 March 2026 of the Dirección General de Cooperación Autonómica y Local formalises the second amendment to the subsidy agreement signed with the Ayuntamiento de Tazacorte under Article 35.1 of Real Decreto-ley 20/2021, of 5 October.

This amendment adjusts the conditions of the original agreement to adapt to the evolving reconstruction needs of the area. The Ayuntamiento de Tazacorte acts as the channelling entity: it receives funds from the State and distributes them among the final beneficiaries in the municipality.

What does this regulation establish?

The resolution formally publishes the second amendment to the subsidy agreement between the General State Administration and the Ayuntamiento de Tazacorte. This agreement originates from Real Decreto-ley 20/2021, of 5 October, which established a package of urgent support measures for those affected by the eruption of the Cumbre Vieja volcano in La Palma.

The mechanism works as follows:

• The State grants a subsidy to the Ayuntamiento de Tazacorte under Article 35.1 of Real Decreto-ley 20/2021.
• The municipality acts as the channelling entity and distributes the funds among residents and businesses in the municipality that suffered damages.
• Successive amendments to the agreement allow conditions, deadlines or amounts to be adjusted as the reconstruction process progresses.

This is the second amendment to the original agreement, reflecting that the reconstruction process in Tazacorte remains active and that the needs of those affected have evolved since the initial signing of the agreement.

Economic and operational impact

Amendments to subsidy agreements in post-disaster reconstruction contexts have a direct impact on final beneficiaries: they may involve the expansion of available amounts, the extension of deadlines for justifying expenditure, or the adaptation of eligible expenditure items to needs that have arisen during the reconstruction process.

For businesses and self-employed individuals in the municipality of Tazacorte who still have open or pending cases, this amendment may translate into:

• Access to additional funds or amounts adjusted to the actual certified damages.
• Extension of the period for submitting supporting documentation.
• Review of eligible expenditure items for the subsidy.

The resolution does not publish the specific amounts of the amendment in the official summary available. To find out the exact figures, it is necessary to consult the full text in the official BOE.

Who is affected?

• Ayuntamiento de Tazacorte: as the signatory entity of the agreement and responsible for channelling and accounting for the funds before the General State Administration.
• Residents of Tazacorte who suffered damage to their primary residence as a result of the Cumbre Vieja volcano eruption and have active or pending aid cases.
• Businesses and self-employed individuals in the municipality of Tazacorte with damage to facilities, equipment or economic activity caused by the volcano, who are processing aid under Real Decreto-ley 20/2021.
• Municipal managers and technical staff of the Ayuntamiento de Tazacorte responsible for processing and accounting for the subsidies.

Practical example

An agricultural business with operations in the municipality of Tazacorte that suffered damage to its facilities from the lava of the Cumbre Vieja volcano previously submitted an aid application under Real Decreto-ley 20/2021. The Ayuntamiento de Tazacorte, as the channelling entity, processed its case.

With the second amendment to the agreement, this business may benefit if the amendment extends the deadline for justifying repair costs or adjusts the available amounts to the actual certified damages. The immediate step for this business is to contact the Ayuntamiento de Tazacorte to find out how the new terms of the amended agreement specifically affect them.

What should businesses do now?

1. Check the status of your case: If you have an active or pending aid application with the Ayuntamiento de Tazacorte, contact the municipal subsidies department to find out how this second amendment affects your specific situation.
2. Consult the full text of the resolution: Access BOE-A-2026-7281 to find out the exact terms of the amendment: updated amounts, deadlines and conditions.
3. Review pending supporting documentation: If you have repair or reconstruction costs pending justification, check whether the amendment extends the deadlines or the eligible expenditure items.
4. Seek advice if you have doubts about eligibility: If you are unsure whether your business or activity can benefit from the aid under Real Decreto-ley 20/2021 through the Ayuntamiento de Tazacorte, consult a specialist in public subsidies or the municipality's own technical services.

Official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, please consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7281