Exemption from certain aid granted by the Valencian Community as a result of the DANA storm

Effective from 29 October 2024, Article 1 of Royal Decree-Law 10/2026, of 28 April, establishes that according to the provisions of Additional Provision Three of the LISPositive income arising from the receipt of certain emergency aid granted by the Valencian Community to facilitate the maintenance of employment and economic recovery, intended for self-employed workers and companies in the areas affected by the DANA storm, will not be included in the Corporate Income Tax base. (Isolated Depression at High Levels) in the Valencian Community. (Decrees of the Valencian Community 172/2024 and 176/2024).