Tax & Revenue BOE Importance: 5/10

Canary Islands extends zero VAT for those affected by La Palma volcano

11 May 2026 Effective: 23 Dec 2025 90 views
Who is affected:
Those affected by the La Palma volcano, reconstruction companies and self-employed workers in Canary Islands

Summary

The period of application of the zero tax rate of IGIC in operations related to the volcanic eruption of La Palma is extended. This means continuing without indirect tax on purchases and services linked to reconstruction.

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Decree-law 7/2025 of Canary Islands extends the application of the zero rate of the General Indirect Tax of Canary Islands (IGIC) for operations related to the volcanic eruption of La Palma. This fiscal measure allows acquisitions of goods and services linked to the reconstruction and recovery of the affected area to b…

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Full official title

Decreto-ley 7/2025, de 23 de diciembre, de ampliación del período de aplicación del tipo cero del Impuesto General Indirecto Canario a determinadas operaciones relativas a la erupción volcánica en la isla de La Palma.

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Affected sectors

Self-employed SMEs Retail & Trade Construction

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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Related regulations

Tax & Revenue DOUE

Correction of errors in the European VAT Directive

Errors in the European regulations governing VAT are corrected. These technical adjustments affect the official text of Directive 2006/112/CE.

Companies, self-employed workers and tax advisors applying VAT in European operations
01 Jul 2026 Read more