The Parliament of the Canary Islands validates the fiscal extension until December

The Parliament of the Canary Islands validated Decree-Law 6/2026, of September 28, which extends certain tax measures adopted as a result of the crisis in the Middle East. The Plenary agreement, adopted in the session of October 20 and 21, 2026, is published via the Presidency’s resolution of October 22 in the Official Gazette of the Canary Islands (Boletín Oficial de Canarias) no. 221, of November 5, 2026, with official reference 3796 and file 11L/DL-0026.

The validation occurs under article 161.4 of the Parliament’s Regulations and provides definitive coverage for a regulation that entered into force on October 1, 2026, following its publication in the Official Gazette of the Canary Islands no. 196, of September 30, 2026. The resolution is signed by the Secretary General of the Chamber, Salvador Iglesias Machado, by delegation of the Presidency.

Which measures are maintained and until when

The validated decree-law extends two extraordinary tax measures during the months of October, November, and December 2026, with a deadline of December 31:

• Zero rate of the Canary Islands General Indirect Tax (IGIC) on the delivery or import of petroleum and refinery derivatives, including those mixed with biofuels, gas, briquettes, and biomass “pellets” and firewood.
• Extraordinary increase in the partial refund of the Special Tax of the Autonomous Community of the Canary Islands on petroleum-derived fuels (IECDP) corresponding to professional diesel and gasoline, regulated in article 12 bis.3 of Law 5/1986, of July 28.

The regulation was approved by the Government of the Canary Islands in its meeting on September 28, 2026, proposed by the Minister of Finance and Relations with the European Union, Matilde Pastora Asián González, and signed by the Vice President and Acting President, Manuel Domínguez González, according to Decree 96/2026, of September 25.

Professional fuel rates, linked to the CPI

The text establishes a scale of rates for the IECDP refund that depends on price evolution. Until October 31, 2026, the rates were 0.2649735 euros per 1,000 liters for professional gasoline and 0.2219778 euros per 1,000 liters for professional diesel. From that point, automatic brackets are activated:

• If the year-on-year variation of the Canarian CPI for gasoline and diesel in September exceeds 15%, the rate rises to 29.15 euros and 24.42 euros per 1,000 liters between November 1 and 30.
• If the threshold is exceeded in October, the rate reaches 55.65 euros and 46.62 euros per 1,000 liters between December 1 and 31.

In the case of the IGIC, the same mechanism operates in reverse: if the CPI variation does not exceed 15%, the zero rate will cease to apply in November or December, respectively, according to the data published by the National Statistics Institute.

A chain of extensions since April

The measures date back to Decree-law 3/2026, of April 6, through which the Canary Islands adapted its Economic and Fiscal Regime to Royal Decree-law 7/2026, of March 20, which approved the Comprehensive Response Plan to the Crisis in the Middle East. Decree-law 4/2026, of June 29, had already extended the same measures and was validated by the Plenary in July, with the publication of the resolution in the Official Gazette of the Canary Islands no. 155, of August 4, 2026.

The decree-law itself justifies the insistence on the extension based on the persistence of geopolitical uncertainty, the volatility of energy markets, and tensions in supply chains, which are aggravated in the Archipelago by insularity, remoteness, and dependence on maritime and air transport. The text emphasizes that the extension does not create a permanent tax regime and that its termination must occur on December 31, 2026, unless new circumstances arise.

Impact for the Canarian taxpayer

The validation clears the legal uncertainty regarding the last quarter of the year: families, transporters, and farmers maintain the tax reduction on energy and fuel consumption, and companies retain the cost forecast with which they had been operating since April. Any change in rates in November or December will occur solely through the automatic mechanism linked to the CPI, not through an additional political decision.

Source: Official Gazette of the Canary Islands, no. 221, of November 5, 2026, section I. General provisions, page 39857 (official reference: 3796).