Once again, the extensions of economic and social measures for the reconstruction of the island of La Palma, repair of the damage caused by the volcanic eruptions, approved in the Council of Ministers and published in the Official State Gazette of 27 June, No. 155 - Royal Decree 4/2024 of 26 June, have been achieved.
Extensions:
Extension of the tax benefits established in the Real Property Tax and in the Tax on Economic Activities for the island of La Palma.
Extension of the postponement of the payment of social security contributions:
*Cessation of activity benefit for self-employed workers who have been forced to cease activity as a direct result of the volcanic eruption recorded in the Cumbre Vieja area of La Palma.
*Extraordinary cessation benefit for self-employed workers affected by a temporary suspension of all activity as a result of damage caused by volcanic eruptions.
*Extraordinary cessation of activity benefit for self-employed workers who are affected by the damage caused by the volcanic eruption in the Cumbre Vieja area of La Palma.
Extension of the extraordinary social security measures for self-employed workers affected by the volcanic eruption registered in the Cumbre Vieja area in La Palma:
*Cessation of activity benefit for self-employed workers who have been forced to cease activity as a direct result of the volcanic eruption recorded in the Cumbre Vieja area of La Palma.
*Extraordinary cessation benefit for self-employed workers affected by a temporary suspension of all activity as a result of damage caused by volcanic eruptions.
*Extraordinary cessation of activity benefit for self-employed workers who are affected by the damage caused by the volcanic eruption in the Cumbre Vieja area of La Palma.
Extension of the exemptions in the contribution applicable in the population units of Puerto Naos and La Bombilla, regulated in article 77 of Royal Decree-Law 8/2023, of December 27.
Extension of the files of temporary regulation of employment linked to the situation of temporary force majeure in the case of companies and working people of the Canary Islands affected by the volcanic eruption registered in the area of Cumbre Vieja.