Canary Islands closes the Covid Line with 5.3 million in justified aid

The General Directorate for Economic Promotion and Diversification of the Government of the Canary Islands has declared the subsidy of the “Covid Line of direct aid to self-employed persons and companies” fully justified for eight beneficiaries, for a global amount of 5,301,644.19 euros. The resolution, dated September 7, 2026, is signed by the general director Manuel Alexis Oliva Hernández and is published in the Official Gazette of the Canary Islands (Boletín Oficial de Canarias) no. 188, of September 18, 2026, section III (Other Resolutions), pages 34867 to 34874. With this, the justification of the direct aid files for the pandemic in the archipelago is closed.

The aid derives from Royal Decree-law 5/2021, of March 12, on extraordinary measures to support business solvency against COVID-19 (BOE no. 62, of March 13, 2021), and its regional development through Decree-law 6/2021, of June 4 (BOC no. 115, of June 5, 2021). The Canarian regulation articulated Line 1, for self-employed persons under the objective estimation of IRPF, and Line 2, for self-employed persons, companies, and groups of companies whose turnover in IGIC or VAT fell by more than 30% in 2020 compared to 2019, subdivided into three brackets according to the number of employees. Line 2.1 was financed with funds from the Government of Spain for 650,000,000.00 euros.

The origin of the file is in Resolution no. 1426/2022, of October 5, published in BOC no. 211 of October 25, 2022, which modified or nullified previous resolutions and ordered the payment of subsidies after estimating the administrative appeals filed. Those beneficiaries had two months from the notification to provide justification. A requirement notice of July 10, 2026 (BOC no. 148, of July 24, 2026) demanded the correction of the justifying accounts and the accreditation of the commitments of the fourth additional provision of Royal Decree-law 5/2021.

Eight beneficiaries and three modalities of justification

The resolution orders the total justification in three annexes, according to the amount and the modality provided for in article 15 of Decree-law 6/2021:

• Annex I: one beneficiary, Martín González Martín (file EXP-SUBPYMES2-16591-2021), with 4,000.00 euros justified by a responsible declaration.
• Annex II: three beneficiaries, 36,703.82 euros through a simplified justifying account.
• Annex III: four beneficiaries, 5,260,940.37 euros through a justifying account with an auditor’s report.

The four large files of Annex III

The bulk of the money is concentrated in four companies that exceeded 100,000 euros and had to provide an audit report:

• Manditur, SL (B85847150), file EXP-SUBPYMES2-9005-2021: 3,731,837.29 euros.
• Destileras San Bartolomé de Tejina, SA (A38000410), file EXP-SUBPYMES2-3345-2021: 733,118.38 euros.
• Repuestos Uruguay, SA (A38072773), file EXP-SUBPYMES2-2441-2021: 695,505.92 euros.
• Globe Distributors, SL (B38753190), file EXP-SUBPYMES2-0704-2021: 100,478.78 euros.

Annex II lists Thainui Canarias, SL (B76612878), with 14,435.37 euros; V.I.P. Canarias SC (J76762921), with 14,186.03 euros; and Aqua Shipping and Trading, SL (B38803243), with 8,082.42 euros.

Verified commitments and appeal process

The Administration verifies that the beneficiaries comply with the commitments of the fourth additional provision of Royal Decree-Law 5/2021: maintaining activity until June 30, 2022, not distributing dividends during 2021 and 2022, and not approving increases in senior management remuneration for two years. The proposed resolution was issued by the head of the Economic Cooperation Service on September 7, 2026.

Against this act, which does not end the administrative process, an administrative appeal (recurso de alzada) may be filed before the Vice-Ministry of Economy and Internationalization within one month from the day following its notification, which is carried out through publication in the Official Gazette of the Canary Islands and on the notice board of the electronic headquarters.

The publication closes the verification cycle of the Covid Line in the Canary Islands: the 5.3 million paid are definitively justified, and the eight beneficiaries remain subject to the control actions of the General Comptroller, the Court of Auditors of the Canary Islands, and the Court of Auditors.

Source: Official Gazette of the Canary Islands, no. 188, of September 18, 2026, section III (Other Resolutions), pp. 34867-34874 (official reference: BOC-A-2026-188-3281).