The Ministry of Finance has implemented a package of direct tax relief measures for the struggling primary sector of the islands. An order dated May 14th introduces a substantial reduction in the net yield indices applicable to the objective estimation method of Personal Income Tax (IRPF) for the 2025 tax year. The regulatory document justifies this exceptional intervention due to adverse weather conditions, structural pests, and persistent drought, which have reduced the yields of agricultural and livestock farms in the archipelago.
The tax relief measures have a direct impact on producers in southern Gran Canaria, a region where water scarcity and Saharan heat waves jeopardized the economic viability of traditional crops last year. The municipalities of San Bartolomé de Tirajana, Mogán, Santa Lucía de Tirajana, Agüimes, and Ingenio account for the majority of the reduced tax modules, allowing farmers to lower their taxable income during the peak tax filing season.
The municipality of San Bartolomé de Tirajana leads the way in tax reductions across the southern part of the island due to the diversity of its mid-altitude agricultural sector. The new tax scheme sets the net yield index for beekeeping at 0,09, while citrus crops experience a drastic cut to 0,05. Non-citrus fruits, specifically avocado and apricot plantations, see their module reduced to 0,07, the same percentage assigned to emerging crops like mango. Nuts, traditionally represented by almonds in the higher-altitude areas of the municipality, fall to 0,05, as do olive products, whose index plummets to 0,05. Grapes for wine with a Protected Designation of Origin (PDO) remain at a module of 0,11.
The neighboring towns of Mogán and Agüimes, characterized by similar thermal conditions, share a relief structure centered on three essential productive pillars for the local rural economy. Beekeeping shares the 0,09 rate, olive products are consolidated at the minimum of 0,05, and plots dedicated to grapes for wine with Protected Designation of Origin (PDO) status will be assessed at a rate of 0,11. This regulatory framework seeks to halt the abandonment of family farms that act as a barrier against desertification in the southern ravines.
On the eastern edge of the region, the municipality of Santa Lucía de Tirajana shares the same exceptional tax adjustment parameters. Beekeeping (0,09), olive groves (0,05), and vineyards with Protected Designation of Origin (PDO) status (0,11) are equated to the general guidelines for the southern basin, also benefiting from a reduction to 0,05 in the yield of nuts, an identical measure to that approved for agricultural holdings in the municipality of Tejeda, at the top of the island.
The adjustment to the objective estimation indices represents an indirect injection of liquidity for a sector struggling with rising input costs, energy for water desalination, and increased transport freight rates. The Gran Canaria agricultural employers' association welcomes the publication of Order HAC/484/2026 as a much-needed lifeline, although it notes that these income tax reductions offset the results of a 2025 fiscal year marked by widespread production losses in dryland crops and stone fruit orchards in the higher elevations of tourist municipalities.
The ministerial order exhausts the technical correction deadlines for the current tax season, allowing the new tax tables to be applied automatically in the tax collection agencies' systems. Maintaining these tax incentives in the southern part of the islands is strategic for sustaining generational renewal in the archipelago's agriculture, which is under considerable pressure from the absorption of labor by the service sector and coastal hotels. This ensures a minimum level of food sovereignty and the preservation of the traditional rural landscape surrounding the tourist areas of Maspalomas, Mogán, and southeastern Gran Canaria.
