Supporting the diversification of the Canary Islands' economy is one of the business priorities of the Santa Lucía de Tirajana Property Registrar. The Canary Islands Agency for Research, Innovation and the Information Society has formalized the full justification of the multi-year grant awarded to SPV Scala SL. This funding is part of the Spain Living Lab project, which is integrated within the RETECH program and financed by the European Union through Next Generation EU funds. The Canarias Living Lab project is a consortium comprised of the University of Las Palmas, the University of La Laguna, SPV Scala SL, and the Canarias Living Lab Foundation.
The information available in the file regarding the financing of SPV Scala SL within the framework of the Canarias Living Lab project details that, for the 2024 fiscal year, the entity received a 100% advance payment of €2.504.230,30. Subsequently, after partial justification, the advance payment for the 2025 fiscal year was authorized by resolution no. 228 of March 28, 2025. During the monitoring of this fiscal year, the entity justified expenses totaling €3.680.852,28, an amount that exceeded the budget initially planned for that period. Finally, with the final resolution dated August 12, 2026, the remaining payment corresponding to the 2026 fiscal year was authorized in the amount of €470.934,14. Thus, the total amount managed and validated for the entity is made up of the sum of these payment and execution milestones certified by the ACIISI.
SPV Scala's bylaws include in its corporate purpose activities as diverse as the management of performance venues, performing arts, artistic and literary creation, as well as the management and administration of real estate and the construction of residential buildings. Operationally, its main known activity focuses on the leisure sector, live entertainment, and the restaurant industry (as a dinner-show venue). Within the Canarias Living Lab initiative (linked to the state RETECH program and funded by European Next Generation EU funds), it participates as one of the member entities of the beneficiary group responsible for developing technological environments and applied research.
The file accessed by Maspalomas24H details a rigorous review of the accounts submitted by SPV Scala SL, whose business activities include the management of performance venues and performing arts centers. Following a partial justification in March 2025 for the 2024 fiscal year, the company declared a budget execution of €3.680.852,28 in 2025, exceeding the initial forecast and generating a positive deviation of €383.546,45. Subsequently, the execution period was extended to June 30, 2026, to comply with Milestone 253 of the PRTR on artificial intelligence.
The technical audits identified several issues and cost reductions related to personnel costs, such as a lack of verifiable qualifications, working hours exceeding those stipulated in collective bargaining agreements, and exceeding hourly wage limits. Despite these adjustments to personnel expenses and indirect costs, calculated at up to 15%, the validated investment met the financial targets required by the program.
On August 12, 2026, Javier Ángel Franco Hormiga, Director of ACIISI, signed the resolution authorizing the outstanding payment of €470.934,14 corresponding to the 2026 fiscal year. The guarantees provided for the advance payments will not be returned until the Ministry for Digital Transformation and Public Administration formally validates the transaction. Finally, the beneficiary entity remains legally obligated to retain all supporting documentation in electronic format for a minimum of five years.
The main project, officially called 'Spain Living Lab' and known regionally as 'Canarias Living Lab - Meta Labs for Intelligent Agents', has as its fundamental objective the application of cutting-edge technologies such as artificial intelligence, the metaverse, and neurotechnology. This initiative seeks to transform tourism behavior and improve the operational efficiency of the sector, falling within the framework of the Territorial Networks of Technological Specialization (RETECH) program.
The entire program is directly linked to the milestones and objectives of Component 16 of the European Union's Recovery, Transformation and Resilience Plan (RTRP), funded through Next Generation EU funds. The administrative process began on March 19, 2024, with the approval of the regulatory framework by the Regional Ministry of Universities, Science and Innovation and Culture, published in the Official Gazette of the Canary Islands (BOC) on April 2, 2024.
Subsequently, on June 13, 2024, the Director of ACIISI issued Resolution No. 494, granting the initial subsidies. Shortly thereafter, on July 31, 2024, Resolution No. 582 formalized the advance payment of 100% of the first annual installment to SPV Scala SL, for the exact amount of €2.504.230,30. The process continued with the management of guarantees, and on August 13, 2024, SPV Scala SL submitted the application for verification of the guarantees to the Vice-Ministry of Legal Services of the Government of the Canary Islands. In the following exercise, on March 28, 2025, resolution no. 228 was issued for the arrangement of the advance payment corresponding to the 2025 annual payment. The official duration of this multi-year project was set with a start date of January 1, 2024, with an execution horizon that was extended until mid-2026.
