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INFORMATION NOTE

Extension of DANA direct aid to joint ownership communities and other entities without legal personality that carry out economic activities.

Pursuant to the provisions of the Article 19 of the Royal Decree-Law 16/2025, of December 23 (Official State Gazette of December 24) Direct aid is being extended provided for in Article 11 of Royal Decree-Law 6/2024, of November 5, to joint ownership communities and other entities without legal personality that carry out economic activities.

Who can apply for this aid?

The joint ownership communities and other entities without legal personality that, to October 28, 2024:

  • They had their tax domicile, business establishment or properties related to the activity, according to the declaration to the State Tax Administration Agency, in any of the municipalities affected by the DANA storm.

  • They were registered in the census of business owners, professionals and withholding agents and remained registered as of June 30, 2025.

  • Those who were givenregistered in the census in 2023, its partners, heirs, joint owners or participants must have filed the 2023 Personal Income Tax declaration with declared economic activities.

  • Those who had given upregistered in the census in 2024 and had started the activity before October 28, 2024, must have submitted the declarations or self-assessments corresponding to the 2024 financial year including the result of the economic activities carried out with declared income.

What is the amount?

The amount of aid will be determined based on the volume of operations for the 2023 financial year, declared or verified by the Administration within the framework of Value Added Tax, or failing that, the net amount of turnover, applying the amounts provided for legal entities in the Article 11.3 of Royal Decree-Law 6/2024, of November 5.

What is the deadline for applying for aid?

The application form can be submitted electronically through the Tax Agency's website. from January 21, 2026 to March 11, 2026.

They do not need to submit this form. Those communities of property and other entities without legal personality that submitted the enabled form between November 19, 2024 and December 31, 2024 for the application for the aid provided for in Article 11 of Royal Decree-Law 6/2024, since this will serve for their processing without the need to apply again.

How are grants paid?

Any assistance agreed upon in your case will be paid via bank transfer from February 2, 2026. In any case, the deadline is June 11, 2026, and if payment has not been made by that date, the application may be considered rejected.