Summary table: Measures approved as a result of the DANA that affect personal income tax: Royal Decree-Law 6/2024, of November 5, Royal Decree-Law 7/2024, of November 11, and Royal Decree 8/2024, of November 28

 Art. Royal Decree-Law 6/2024

Income from economic activities exempt by the Fifth Income Tax Act of the Personal Income Tax Law with the following qualifications (art. 11.13 Royal Decree-Law 6/2024).

Individual entrepreneurs or professionals will receive a lump sum of 5,000 euros.

• That as of October 28, 2024, they had in any of the municipalities or areas listed in the Annex to Royal Decree-Law 6/2024:

  • Your tax address, or
  • Your operating establishment or real estate declared as related to your activity.

• That they were registered in the census of entrepreneurs, professionals, and withholding taxpayers and maintained this status until June 30, 2025, or, if they were registered in the aforementioned census in 2024, that they had filed any VAT self-assessment or any partial payments or withholdings in the 2024 fiscal year that they were required to file before October 28.

• That they have filed the self-assessments corresponding to the 2023 personal income tax year with declared economic activities .

 Art. Royal Decree-Law 7/2024

Performance of economic activities (current subsidy) subject to and exempt from the Fifth DA Law 35/2006 (Sixteenth DA of Royal Decree-Law 8/2024)

.

• Amount :

  Equivalent to 30 % of the average agricultural income declared in the fiscal years 2021, 2022 and 2023, except for those who have entered agricultural activity later, in which case the average of the years in which they have declared agricultural income in that period will be taken into consideration.

• Maximum amount:  

  25,000 euros per beneficiary.

  NOTE: The direct aid paid under Article 11 of Royal Decree-Law 6/2024 will be deducted, where applicable, without exceeding in any case the limits for de minimis aid established by Community regulations in Regulations (EU) 1408/2013, of December 18, 2013.

Owners of any agricultural, livestock or agricultural plot located in the municipalities of the Annexes included in Royal Decrees-Law 6/2024 and 7/2024: 

• That they have suffered damages greater than 40 100% in their production, plantation, livestock census or crop and infrastructure protection system, provided that they are eligible for insurance under the Combined Agricultural Insurance System and meet the requirements set out in Article 24.
• That they have filed their personal income tax return. 

EXTRAORDINARY AND TEMPORARY AID FOR THE RENEWAL OF AFFECTED AGRICULTURAL MACHINERY.

 Art. Royal Decree-Law 7/2024 

Performance of economic activities subject to and exempt from the Fifth Law 35/2006.

Granted under the de minimis aid system, therefore subject to the limits established in Commission Regulation (EU) 1408/2013 of 18 December 2013

Owners of agricultural machinery that is:

• Affected,
• Registered in the Official Registry of Agricultural Machinery (ROMA) and determined in the order approved by the Ministry of Agriculture, Fisheries and Food, and
• Located in the municipalities included in Annex 1 of Royal Decree-Law 6/2024.

 Art. Royal Decree-Law 7/2024

Performance of economic activities subject to and NOT exempt:

current subsidy, granted for the purpose of strengthening the viability and normal operation of farms in the agricultural sector, and which is fully computed as an additional income for the period in which it is accrued .

• Max amount: 20,000 euros.

• Granted under the de minimis aid system, therefore subject to the limits established in Commission Regulation (EU) 1408/2013 of 18 December 2013.

Art. 6 Royal Decree-Law 4/2022, of March 15:

Holders of agricultural holdings registered in the General Register of Livestock Holdings regulated by Royal Decree 479/2004, of March 26, or in the General Register of Agricultural Production regulated by Royal Decree 9/2015, of January 16, with registered office and tax domicile in Spain, whose incorporation date is prior to March 1, 2022 and whose income comes from at least 50% of agricultural activity in the year prior to the submission of the application, or in the three years prior to the application taking into account the average data, unless they started agricultural activity within the three years prior to the call.

 Art. Royal Decree-Law 7/2024

Performance of economic activities subject to and NOT exempt:

current subsidy, as it is intended to facilitate access to financing for the aforementioned activities, which are affected by adverse weather conditions and unfavorable market situations. It is fully computed as additional income for the period in which it is earned.

• Maximum amount:

  subsidy of the cost of the guarantee up to 75,000 euros. (art.6.3 Royal Decree 388/2021, of June 1).

• Granted under the de minimis aid system, therefore subject to the limits established in Commission Regulation (EU) 1408/2013 of 18 December 2013.

Art. 3. 1a) Royal Decree 388/2021, of June 1:

Owners of agricultural holdings registered in the General Register of Livestock Holdings regulated by Royal Decree 479/2004, of March 26, or in the General Register of Agricultural Production regulated by Royal Decree 9/2015, of January 16, who have obtained at least 25% of their income from agricultural activities in the year prior to submitting the application, or in the three years prior to the application taking into account the average data, and subscribe to guarantees with SAECA within the framework of loans with financial entities guaranteed by said entity. The requirement to obtain at least 25% of their income from agricultural activities, or in the three years prior to the application date, taking into account the average, will not apply to farm owners who began agricultural activity within the three years prior to the call for applications.

And that they meet the requirements of their art.4.

HELP WITH THE AUTO REBOOT PLAN +:

“Zero” section and “Eco/C” section.

 Art. 2 et seq. Royal Decree-Law 8/2024

Capital gain exempt by the Fifth Law 35/2006. 

• Object:

  - Registration in Spain of vehicles, starting from October 2024 inclusive,

  - Direct acquisition, starting from that same date, of a pre-owned vehicle which, in this case, must be previously owned by a dealer and registered in Spain in their name with a date after October 30, 2021.

• Amounts: Annexes I and II Royal Decree-Law 8/2024 .

*The grant will be compatible with other grants, aid, income, or resources for the same purpose, from any public administration, or public or private entity, national, from the European Union, or from international organizations, including non pensions.

• Beneficiaries: self-employed persons, according to art. 1 Law 20/2007, of July 11, who meet the conditions and obligations of arts. 4 and 13, respectively, of Royal Decree-Law 8/2024. The heirs of the aforementioned self-employed persons, who died as a result of the DANA, may also have the status of beneficiaries, under the terms of article 1, and can prove this status as heir by means of the documentation indicated in article 10.2. This status will place them in the same position as those if they have not died, with the same circumstances except, where applicable, as provided for in letter b) of article 4.2.

• Generally, each applicant for aid may only be eligible for one subsidy per damaged vehicle.

  If you can prove ownership of more than one vehicle insured with the General Directorate of Traffic, you may be eligible, in the case of individuals, for a maximum of two subsidies.

• Compatibility with other aids:

  - Grants section ZERO: will not be compatible with other aid, in accordance with Article 9 of Regulation (EU) 2021/241 of the European Parliament and of the Council.

  - ECO/C Section: compatible with other aid without the total sum of the aid received by the beneficiary exceeding 100  % of the price of the subsidized vehicle.

GRANTS FOR OWNERS OF CINEMA THEATERS LOCATED IN LOCATIONS AFFECTED BY DANA

• Purpose: the operating expenses and those linked to the reactivation of the activity incurred by the cinema exhibition halls from October 28, 2024 to May 31, 2025. The eligible expenses will be specified in the call for the aforementioned aid by resolution of the head of the General Directorate of the Institute of Cinematography and Audiovisual Arts, OA

• Amounts: depending on the number of screens available in each exhibition hall. See section 5 of art.70 of Royal Decree-Law 7/2024. However, please note that the maximum of each aid will be reduced if the beneficiary has been a beneficiary of the direct aid line provided for in Article 11 of Royal Decree-Law 6/2024, of November 5, by an equal to that received.

Owners of film exhibition halls located in any of the municipalities included in the annex of Royal Decree-Law 6/2024, of November 5, and who appear, prior to the publication of this Royal Decree-Law, in the Administrative Registry of Film Companies of the Institute of Cinematography and Audiovisual Arts, OA

GRANTS FOR BOOKSTORE OWNERS AFFECTED BY DANA

• Object: operating and book fund expenses related to the loss of business and the new start-up of the bookstore, incurred from October 28, 2024, to December 31, 2025, under the terms established in the Call Resolution.

• Amounts: The maximum amount of each grant will be 30,000 euros. The maximum amount of each grant will be reduced by an amount equal to the amount received if the beneficiary has received the direct aid provided for in Article 11 of Royal Decree-Law 6/2024, of November 5. Please note that these grants are compatible with other public private, national or international grants or subsidies awarded for the same . In no case may the sum of all grants obtained exceed the cost of the activity carried out.

Independent bookstores that own establishments open to the general public and are located in any of the towns listed in the annex to Royal Decree-Law 6/2024, of November 5, and that can prove material damage resulting from the DANA. For the purposes of the provisions of article 71 and of this Tax, these shall be understood to mean natural persons who own establishments open to the general public and who are included in section 4761 (Retail trade of books in specialized establishments) of the National Classification of Economic Activities (CNAE-2009) prior to the publication of Royal Decree-Law 7/2024.

GRANTS FOR ENTITIES IN THE FIELD OF PERFORMING ARTS AND MUSIC

 Art. 48 Royal Decree-Law 8/2024

Performance of economic activities subject to and NOT exempt

• Object: cover the operating expenses for the recovery of activity, incurred from October 28, 2024, to December 31, 2025.

• Max amount each help: 25,000 euros.

  The maximum amount of each grant will be reduced by an amount equal to the amount received if the beneficiary has received the direct aid provided for in Article 11 of Royal Decree-Law 6/2024, of November 5.

• They are compatible with other public or private, national or international aid or subsidies granted for the same purpose, without in any case the sum of all the aid obtained being able to exceed the cost of the expenditure incurred .
  

Persons whose main activity is included in one or more of the following codes of the National Classification of Economic Activities (CNAE-2009) prior to the publication of this Royal Decree-Law:

• 5920 (Sound recording and music publishing activities).

• 9001(Performing Arts).

• 9002 (Activities auxiliary to the performing arts).

• 9003 (artistic and literary creation).

• 9004 (Management of performance halls).

NET YIELD REDUCTION IN 2024 IN OBJECTIVE ESTIMATE DUE TO DAMAGE CAUSED BY DANA: 25%

 Art. Royal Decree-Law 7/2024

• Reduction of 25 per cent on the net yield of modules applicable after the general reduction of 5 per cent.

• To determine the amount of the split payment for the last quarter of 2024, the net income for the purposes of the split payment will be reduced by the proportional portion corresponding to the economic activities carried out in the municipalities affected by the DANA.

EXTRAORDINARY WAIVER OF THE OBJECTIVE ESTIMATION METHOD 2024

 Art. Royal Decree-Law 7/2024

Exceptional deadlines:

• During the month of December 2024 or

• By filing the partial payment declaration for the fourth quarter of 2024 (i.e., by filing Form 130 instead of Form 131).

Consequences:

• The extraordinary resignation will mean that the net income from all of its activities will be determined in fiscal year 2024 using the simplified direct estimation method.

• The formal obligations established for the Objective Estimation (EO) method in Articles 68, 6 and 7 of the Personal Income Tax Regulations remain in place.

• The mandatory 3-year affiliation for waiving the EO method is eliminated. They will be able to pay taxes again in EO in 2025 or 2026 provided they meet the requirements for its application, revoking the previous waiver during the month of December 2024 or by submitting on time the declaration corresponding to the fractional payment of the first quarter of the fiscal year 2025 or 2026, as appropriate.

NOTE: This measure is not applicable if the taxpayer has ceased to carry out his or her activity prior to October 29, 2024.