Canary Islands expands to 16 the subsidy lines for the 0.7% of Personal Income Tax (IRPF)

The Department of Social Welfare, Equality, Youth, Childhood and Families of the Government of the Canary Islands has modified the regulatory bases for grants funded by the 0.7% tax allocation of the Personal Income Tax and Corporate Tax, expanding its catalog to 16 eligible lines. The Order of September 8, 2026, signed by the counselor María Candelaria Delgado Toledo, is published in the Official Gazette of the Canary Islands (BOC) No. 190, of September 22, 2026, within section I. General Provisions, and enters into force the day following its publication. The regulation will not apply to the 2024 and 2025 Personal Income Tax calls and begins to govern in the 2026 Personal Income Tax call.

The order modifies Annex I and Annex II of Order No. 1047/2024, of October 28 (BOC No. 225, of November 12, 2024), which approved the indefinite bases for these grants. According to the preamble, after processing the 2024 and 2025 Personal Income Tax calls, “improvable aspects” were detected that advised refining the text to gain regulatory clarity, reinforce legal certainty, reduce administrative discretion, and improve the control of public spending.

The reference framework is Law 38/2003, of November 17, General Law on Subsidies —particularly articles 30 and 31—, Decree 36/2009, of March 31, Law 16/2019, of May 2, on Social Services of the Canary Islands, and Law 43/2015, of October 9, on the Third Sector of Social Action. The lines are included in the Department’s Strategic Grant Plan 2025/2027.

Sixteen lines and more applications per entity

The main novelty is the expansion of the catalog to 16 lines, incorporating community care and social inclusion in mental health and social research and innovation, in addition to a specific investment line. The intervention lines cover, among other subjects:

• Social and labor inclusion, elderly people, immigration, and the Roma people.
• Volunteering, personal autonomy and dependency, disability, childhood, and families.
• Youth, diversity, equality between women and men, and gender violence.
• Mental health, addictions, and HIV.
• Social research and innovation and investment in works and equipment.

Each entity may submit a maximum of 9 applications across all lines, with a cap of 3 projects per line, except for the addictions and HIV lines, limited to 2, and the Roma people line, limited to 1. The projects to be funded will be specified in each call.

New spending limits and exclusions

The order details the eligible expenses and sets percentage caps:

• Remuneration for management or coordination personnel: up to 20% of the requested amount for personnel expenses.
• Management and maintenance expenses: up to 20% of the total requested amount.
• Subcontracting: 20% of the total project amount as a general rule, 30% in social research and innovation, and up to 100% in investment.
• Per diems and travel: may not exceed 3% of the project’s personnel costs.

Non-eligible expenses include severance payments for personnel already hired before the application, rents when the lessor is a member of the Board of Directors, associated entities, or a relative of its members up to the second degree of kinship, and works on properties not owned by the entity or a Public Administration. The project’s financial audit remains mandatory.

Assessment, compatibility, and management

The assessment criteria are adjusted to 100 points, and the entity’s assessment is reduced from 30 to 25 points, giving more weight to the project. The uniqueness criterion is eliminated due to its subjectivity, and representativeness in non-capital islands, diversity management plans, and coordination with fields other than social services are incorporated.

The grants will be compatible with other subsidies provided they do not exceed the cost of the activity, but incompatible with those granted by the State for the same programs charged to the 0.7%. The execution and justification period for each call is expressly declared non-extendable. The processing will be the responsibility of the Technical General Secretariat through the IRPF technical team, and the Assessment Commission will be chaired by the Technical General Secretariat, with three memberships for public employees, one from the Canarian Institute for Equality, and one from the Department competent in Health.

The change affects the entire Canarian Third Sector applying for these grants, as it reorganizes the lines, eligible expenses, and the distribution of credit before the 2026 IRPF call is published. Entities thus have a more detailed framework to plan their projects, but also stricter limits on personnel, management, and subcontracting.

Source: Official Gazette of the Canary Islands, no. 190, of September 22, 2026, section I. General provisions, page 34962 (official reference: 3296).