Parliament validates Decree-Law 5/2026 on fiscal measures and dependency

The Plenary of the Parliament of the Canary Islands validated Decree-Law 5/2026, of July 27, on tax measures, more efficient management of the Next Generation European recovery funds, and the new operational, accreditation, and quality model for dependency centers and services. The agreement was adopted in the session held on September 9 and 10, 2026, under article 161.4 of the Parliament Regulations, and is published in the Official Gazette of the Canary Islands no. 191, of September 23, 2026, by means of the Resolution of September 11, 2026, of the Presidency (file 11L/DL-0025).

The regulation was approved by the Government of the Canary Islands at its meeting on July 27, 2026, and published in the Official Gazette of the Canary Islands no. 163, of August 14, 2026, entering into force the day following its publication. It is signed by President Fernando Clavijo Batlle and Ministers Matilde Pastora Asián González, of Finance and Relations with the European Union, and María Candelaria Delgado Toledo, of Social Welfare, Equality, Youth, Childhood, and Families. It consists of seven articles, a single transitional provision, and two final provisions, and the publication resolution is signed by the Secretary General of the Parliament, Salvador Iglesias Machado.

Tax measures: IGIC, AIEM, and fuels

Article 1 modifies the consolidated text of the IGIC and the AIEM approved by Legislative Decree 1/2025, of October 13, with effect from January 1, 2026: it deletes letter g) of article 34.One and provides a new wording for article 94.1. The objective is to clear up doubts among taxpayers regarding the taxation of petroleum refining products.

• Article 2: modifies article 3.3 of Law 5/1986, of July 28, on the Special Tax on petroleum-derived fuels, to subject the deliveries of biofuels mixed with gasoline or diesel.
• Article 3: adapts the fifth additional provision of the consolidated text of fees and public prices (Legislative Decree 1/1994, of July 29) to the tax levy on gasoline and diesel mixed with biofuels.
• Article 4: sets the rate for documented legal acts at 0.1% for deeds of incorporation and cancellation of guarantees in favor of mutual guarantee societies, and eliminates the requirement for a registered office in the Canary Islands following STC 20/2026, of February 25.
• Article 5: applies the zero rate of the AIEM to the import of carbon dioxide until March 31, 2027, due to the production halt of the only company emitting the gas in the archipelago, scheduled from August 1, 2026.

Next Generation: more budgetary flexibility

Article 6 modifies articles 25 and 27 of Law 4/2021, of August 2, on administrative streamlining and management of funds from the European recovery instrument “Next Generation EU”. Multi-year spending commitments and early processing charged to service 70 “Recovery Mechanism” may be extended up to five annual periods, without the limit of the 2026 fiscal year, to avoid the loss of funding from the Recovery and Resilience Facility.

The European instrument Next Generation EU was endowed with 750 billion euros in constant 2018 prices, structured as transfers and loans for the 2021-2026 period. The statement of motives warns that, without this adaptation, the Canary Islands would be exposed to losing funding for strategic investments.

Dependency: responsible declaration and accreditation

Article 7 modifies Law 16/2019, of May 2, on Social Services of the Canary Islands to align the legal framework with the new accreditation and quality regulation. The operation of centers and services shall be subject to a responsible declaration, while linkage with the public system will require accreditation, with the single registry, inspection, and sanctioning regime adapted to that scheme.

The regulation adds the fifteenth additional provision, which allows professional associations, particularly social work officials, to issue the mandatory technical reports subject to a prior agreement, with guarantees of impartiality, confidentiality, and independence. The fourth transitional provision enables provisional accreditations for a maximum period of two years.

System figures

• 71,093 people with a resolution for an Individual Care Program (PIA) as of March 31, 2026.
• 55,032 with effective provision.
• 16,061 without provision, of which 15,028 (93.57%) are in exclusion scenarios not attributable to the Administration.
• Around 60% of the centers and services under the dependency agreement with the insular councils (cabildos) remain unaccredited.

The validation closes the parliamentary processing of the decree-law and consolidates its validity: Canarian taxpayers have been applying the tax changes since January 2026, social sector entities have a more agile framework for accreditation, and dependent persons with recognized rights are the declared objective of the reform.

Source: Official Gazette of the Canary Islands, no. 191, of September 23, 2026, I. General provisions, page 35076 (official reference: 3305).