SANTA CRUZ DE TENERIFE, Dec. 29 (EUROPA PRESS) –
The Government Council of the Canary Islands approved this Thursday, at the proposal of the Ministry of Finance, Budgets and European Affairs, a decree-law with different tax measures, including the extension until June 30, 2023 of the application of type 0 of the IGIC to sanitary material against Covid-19.
The decree states that “the evolution of the Covid-19 throughout the year 2022 has not followed a clear line of stabilization, with which its prompt completion could have been presumed, as the cases increase in different festive and vacation periods, this has justified that, out of prudence, the mandatory use of masks in certain closed spaces has been maintained”.
It is precisely this evolution that explains the fourth extension of the application of type 0 of the IGIC to certain health goods to combat the pandemic, a measure that was initially taken in April 2020, says the Executive in a note.
The decree-law also modifies another norm of the same rank by which tax, organizational and management measures were adopted as a consequence of the volcanic eruption on the island of La Palma, so that the importation of prefabricated houses is now included in the type 0 of the IGIC.
The beneficiary of the measure must be “a natural person who is the owner, usufructuary or bare owner of a home that has been lost, due to having been permanently destroyed, uninhabitable or inaccessible as a result of the volcanic eruption on the island of La Palma, whose existence and ownership must be accredited by any means of evidence admitted by law”.
The rule establishes that the zero rate can only be applied to a prefabricated house by a natural person and that this must replace the lost home and be permanently assembled and attached to the ground located on the island of La Palma before December 31, 2026.
