Canary Islands require correction of supporting documents for COVID Aid Line 2

The General Directorate for Economic Promotion and Diversification of the Government of the Canary Islands has published an announcement, dated August 24, 2026, requiring certain self-employed individuals and companies benefiting from the COVID business solvency grants (Line 2) to rectify the supporting documentation for the subsidy. The procedure is published in the Official Gazette of the Canary Islands (Boletín Oficial de Canarias) number 181, dated September 9, 2026, and affects those whose administrative appeals were upheld in the 2023 financial year.

The requirement is issued under Decree-law 6/2021, of June 4, which regulates the granting of direct aid to the self-employed and companies in the Canary Islands, and the fourth additional provision of Royal Decree-law 5/2021, of March 12, on extraordinary measures to support business solvency in response to the COVID-19 pandemic, funded by the Government of Spain. Those affected are listed in the annex of the announcement, following the resolution of December 13, 2023, which recognized higher amounts or upheld new applications.

Deadline and method of submission

The required entities have ten (10) business days, counting from the day following the publication in the BOC, to provide the supporting documentation. Submission must be made mandatorily through the single electronic office of the Government of the Canary Islands, following these steps:

• Access the link received via email to enter the electronic office.
• Validate using an electronic signature certificate or through the cl@ve system (the same one used to submit the application).
• Go to Personal Area > Management of Pending Requirements.
• Respond to the requirement and provide the documentation, clicking “Provide and Register” once signed.

Justification modalities

According to Article 15 of Decree-law 6/2021, the justification depends on the line and the amount granted:

• Line 2 grants for the minimum amount of 4,000 euros: only require accreditation of the requirements in Articles 3 and 7 of the Decree-law.
• Amounts greater than 4,000 and up to 100,000 euros: simplified justification account (Article 28 of Decree 36/2009).
• Amounts greater than 100,000 euros: justification account with an auditor’s report (Article 27 of Decree 36/2009).

The limited audit must be performed by a professional registered in the Official Registry of Auditors (ROAC), with no commercial or employment link to the beneficiary or their suppliers.

Affected companies and consequences

The annex of the announcement lists 17 files, including TINANI INVERSIONES SL, INTERCERVECERA, S.L.U., GOLF COSTA ADEJE SA, HOTEL TABURIENTE SL, ASPRO PARKS CANARIAS SL, and COMERCIAL MACY’S CANARIAS SOCIEDAD LIMITADA, with their corresponding NIF and file numbers (EXP-SUBPYMES2-2021).

The announcement warns that, if the documentation is not submitted within the deadline, the interested parties will be considered to have forfeited their right to the procedure and the total or partial reimbursement of the granted amount will be requested, in accordance with article 73.3 of Law 39/2015, of October 1. The agreement, signed by the general director Manuel Alexis Oliva Hernández, is also notified on the notice board of the electronic headquarters.

The resolution of this procedure is decisive for the beneficiaries to consolidate the payment of grants awarded after the assessment of their resources; therefore, failure to meet the deadline could result in the return of the funds received.

Source: Official Gazette of the Canary Islands, no. 181, September 9, 2026, V. Announcements, Other announcements, page 34260 (official reference: announcement of August 24, 2026, General Directorate of Economic Promotion and Diversification).