Canary Islands commissions the ITC to apply the 0.7% IRPF

The Ministry of Social Welfare, Equality, Youth, Childhood and Families has commissioned the Technological Institute of the Canary Islands, S.A. (ITC) to implement the FAP (Public Administration Framework) electronic administration application, which will be used to process the subsidy files for the 0.7% of the 2026 Personal Income Tax (IRPF). The commission is approved for a maximum total expenditure of 70,289.67 euros and is formalized without promoting competition, as it involves a personified in-house medium of the Canarian Administration. The decision is recorded in the Order of July 27, 2026, published in the Official Gazette of the Canary Islands no. 188, of September 18, 2026, within section III. Other Resolutions (reference 3280).

A direct commission supported by the Public Sector Contracts Law

The Order is issued under Article 32 of Law 9/2017, of November 8, on Public Sector Contracts, which regulates commissions from contracting authorities to personified in-house media, and Law 4/2012, of June 25, on administrative and fiscal measures of the Canary Islands. The Ministry justifies this formula due to the insufficiency of its own personal and material resources and the “high degree of specialization” of the application, concluding that “it is not appropriate to promote competition in its designation.”

The ITC is a public commercial company with capital entirely owned by the Autonomous Community, attached to the Ministry of Universities, Science, Innovation and Culture, and holds the status of an instrumental medium and own technical service according to Territorial Decree 188/2001, of October 15. Among its corporate purposes, it explicitly includes “providing support in the management of subsidy calls.”

This is not a new practice: the support of the ITC in the management of these grants dates back to the IRPF2021 call, with successive orders for the 2021, 2022, 2023, 2024, and 2025 fiscal years. The 2026 call had already received a previous commission, approved by Order of July 22, 2026, for the management of the files.

What the ITC will do and how much it costs

The objective is to develop a new application based on FAP that covers all phases of the procedure for granting subsidies to projects of general interest funded by the tax allocation of Personal Income Tax (IRPF) and Corporate Tax. The budget is distributed as follows:

• 2026 Annuality: 25,259.50 euros.
• 2027 Annuality: 22,173.95 euros.
• 2028 Annuality: 22,856.22 euros.
• Total: 70,289.67 euros, charged to budget item 2302 239A 6400300.

The rates applied are those of Order No. 133/2026, of March 4, and services performed through in-house assignments have not been subject to IGIC since January 1, 2015. The execution period begins the day following the signing of the assignment and ends on December 31, 2028, with the possibility of an extension for one additional year. Payment will be made through advance payments based on annual certifications, following a performance report and a statement of personnel expenses.

The application was submitted on July 6, 2026, by Ms. Guayarmina Elisa Peña García, executive CEO of the ITC, under registration number 1452342/2026, accompanied by the execution budget. The ITC may not outsource the assigned functions to third parties and must register the assignment in the RedMine tool within one month.

Personal data, control, and publicity

Execution involves the processing of personal data of applicants, representatives, and personnel of Third Sector entities; therefore, the Order incorporates a processing agreement (Annex II) designating the ITC as the processor and the Technical General Secretariat as the controller. Data will be processed on Government of the Canary Islands servers, and the in-house entity must provide a responsible declaration regarding confidentiality and staff training within ten business days.

The file is not subject to prior audit, according to the Government Agreement of February 23, 2026, and is subject to permanent financial control. As it exceeds 50,000 euros, the assignment will be published in the contractor profile in accordance with Article 63.6 of Law 9/2017, as well as on the Transparency Portal and the Ministry’s website. A special appeal in procurement matters may be filed against the Order before the Public Procurement Tribunal of the Autonomous Community of the Canary Islands within fifteen business days.

The administration of the call is the responsibility of the Technical General Secretariat, while the granting resolution falls to the counselor, María Candelaria Delgado Toledo, who signed the Order in Santa Cruz de Tenerife.

The assignment affects the calendar of Third Sector entities applying for the 0.7% IRPF: the FAP application is the channel through which they will submit applications, allegations, and justifications, such that any delay in its development would directly affect the deadlines for the 2026 call. Furthermore, the expenditure extends until 2028, committing the budget of three fiscal years for an internal-use technological tool.

Source: Official Gazette of the Canary Islands, No. 188, of September 18, 2026, Section III. Other Resolutions, p. 34831 (official reference: 3280).