SANTA CRUZ DE TENERIFE, Sep 30 (EUROPA PRESS) –
The Governing Council of the Canary Islands has approved a decree law this Thursday that includes a set of various tax reductions for those affected by the volcanic eruption on La Palma until 2026 and tax deferrals.
The Vice President of the Government, Román Rodríguez, accompanied by the Deputy Minister of the Presidency, Antonio Olivera, has detailed in a press conference that there will be ‘zero IGIC’ for the acquisition of homes, vehicles, farms and appliances, and zero rate also in the wealth tax and documented legal acts for housing, land and donation transactions, as well as inheritance and gift tax.
Regarding the plots, the norm states that the purchaser and the promoter of the house must be the same natural person and this person must be the owner, usufruct or bare owner, of a house destroyed by lava, the existence and ownership of which must be proven by any means. test admitted in law.
In addition, the construction works must begin within a year from the purchase, without suffering interruption for reasons attributable to the taxpayer until its completion, which must take place in any case within a period of two years from the beginning of the plays.
Type 0 of the IGIC will also apply to rental services for apartments or furnished homes on La Palma that are intended for use as a residence for evicted people and to hotel services when users have been evicted as a result of the volcano.
The decree law extends the elimination of the IGIC to the purchase of vehicles, to replace those destroyed by the lava, and the delivery of goods used in the livestock and agricultural activities of palm plantations.
In addition, the goods donated until December 31, 2022 for people affected by the eruption or for businessmen and professionals whose establishments have been destroyed will also have a zero rate.
Regarding tax deferrals, the decree law includes the extension of the deadline for the presentation of the self-assessment of the third quarter of this year of the IGIC and AIEM until January 31, 2022 and those taxable persons with tax domicile or establishment may benefit. permanent main on La Palma.
Likewise, those who are obliged to submit monthly self-assessments may submit the one corresponding to September until December 31, 2021 and the October one, until January 31, 2022.
The rule will also allow the postponement of tax debts that are in the executive period, with the exceptions and conditions set by the decree itself and regardless of this decree law, the Ministry of Finance, Budgets and European Affairs also plans to include in the draft of Budget Law of the Autonomous Community for next year 2022 discounts in the autonomous section of Personal Income Tax (IRPF) for those affected.
AN “EXCEPTIONAL RESPONSE”
Rodríguez has commented that the volcanic eruption requires an “exceptional response” from the institutions because there is a “high impact on people’s lives”, without personal injury but with significant material damage, and although the volcano is still active and there is ” to keep waiting “to know the real balance of damage, he stressed that the Government” responds immediately “with accommodation and home purchases.
From the administrative point of view, Olivera has indicated that the decree contemplates the creation of an interdepartmental coordination commission, directed by himself and with representatives of each of the ministries.
Composed of vice councilors or directors of the Government, its functions will be, among others, to guarantee coordination between departments of the Executive itself and with other administrations, the promotion of actions for the repair of damages, the supervision of the execution of those measures, and the analysis and report of the Master Plan for Reconstruction and Reactivation of the Island.
At the same time, he has said that an office of assistance to those affected by the volcano is created, located in Los Llanos de Aridane and dependent on the Vice-Ministry of the Presidency, whose task will be to inform, assist and support the processing of the procedures of the people affected, which the decree law declares of emergency and preferential management without the need for prior authorization from the Governing Council.
“The idea is that we are all well coordinated and the office is the connection with the territory, it is a complex governance system, but this is a complex problem,” he said.
In addition, he has said that the decree law also includes administrative measures to facilitate the contracting of works and emergency supplies and to try to expedite aid and subsidies. “We want the resources to arrive quickly,” he said.
