FAQs

Those who can apply for this aid are those who... joint ownership communities and other entities without legal personality that, October 28, 2024:

• They had their tax domicile, operating 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 .

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

• Those that were given registered in the census in 2023, its partners, heirs, joint owners or participants must have filed the declaration of PIT 2023 with declared economic activities.

• Those that would have been given registered 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.

The amount of aid will be determined by applying the amounts shown in the following table:

Volume of operations (box 108 of form 390 or box 88 of the 4th quarter of form 303); In the case of those not obliged or not subject to taxation VAT, the net amount of the turnover (box 255 of model 200 or that entered in positions 157-171 of register type 1 of model 184).

From the January 21, 2026 until the March 11, 2026.

They will not need to submit the application 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.

The aid will be requested through the form available from January 21, 2026 on the Electronic Headquarters of the State Tax Administration Agency.

A bank account of which the applicant is the holder must be provided in order to be able to pay the aid.

In addition, the applicant must sign the responsible declaration on the form they submit, stating that they have suffered economic damages in the development of their economic activity and that they comply with the requirements established in the regulations of the European Union. (Commission Regulation (EU ) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty)

For submitting the applicationAn electronic certificate is required.

The form can also be submitted on behalf of a third party, by proxy or through social collaboration.

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.

No, no documentation is required.

By bank transfer, starting 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.

If the applicant has made a mistake when entering the bank account, he/she must cancel the application and submit a new one.

Please note that you cannot cancel an application if the corresponding refund has already been ordered.

These aids will be exempt from taxation both in the Personal Income Tax and in the Corporate Tax, and the provisions of the Fifth Additional Provision of Law 35/2006 of the PIT and in the Third Additional Provision of Law 27/2014 on Corporate Income Tax.

No, these grants are declared non-seizable.

Yes , in the form you must indicate the NIF and name of the Administration or public entity to which the aid has been requested or from which the aid has been received and, if applicable, the amount received.

No. You only need to report the public aid requested or received up to the time of submitting the form.

The maximum amount of all public aid that can be received to compensate for the economic damages suffered as a result of the DANA natural disaster will be the value of the damages, discounting, where applicable, the amount of compensation received as insurance .

The economic damage or loss suffered as a result of the natural disaster, includes :

• Property damage (e.g. to buildings, machinery, inventory).

• Loss of profits, that is, the loss of income caused by the total or partial suspension of the activity. This amount of lost profits will be calculated in accordance with the regulations mentioned below.

European regulations to be considered for the calculation of damages to be compensated:

In general:

• Article 50 “Aid schemes intended to repair the damage caused by certain natural disasters” in the Regulation (EU) Commission Regulation (EC) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market pursuant to Articles 107 and 108 of the Treaty on the Functioning of the European Union.

Specifically for companies in the agricultural and forestry sector and in fishing and aquaculture:

• Article 51 “Aid intended to repair damage caused by adverse weather events which may be considered a natural disaster” in Commission Regulation (EU) 2022/2473 of 14 December 2022 declaring certain categories of aid to undertakings engaged in the production, processing and marketing of fishery and aquaculture products compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union.

• Article 25 “Aid intended to repair damage caused by adverse weather events which may be likened to a natural disaster” of Commission Regulation (EU) 2022/2472 of 14 December 2022 declaring certain categories of aid in the agricultural and forestry sectors and in rural areas compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union.

However, in cases where this regulation applies, aid and any other payments received to compensate for losses, including payments under other national or Union measures or insurance policies, shall be limited to 80% of the eligible costs.

If the public aid received exceeds the value of the damages suffered, deducting, where applicable, the amount of insurance compensation and other public aid received, the excess over the same could be included within the concept of aid de minimis .

The maximum thresholds to be considered are applicable for a period of three consecutive years a single company (i.e. other de minimis received in the current year and in the two previous years must be taken into account):

• As a general rule, when the following three Regulations are not applicable, the threshold will be 300,000 euros; REGULATION ( EU ) 2023/2831

• For the agricultural sector, the threshold will generally be 50,000 euros; REGULATION ( EU ) 1408/2013

• For the fishing and aquaculture sector, the threshold will generally be 40,000 euros; REGULATION ( EU ) 717/2014

• For companies providing services of general economic interest, the threshold per company will be EUR 750,000 REGULATION ( EU ) 2023/2832 . De minimis aid granted under this Regulation may be combined with de minimis aid granted under one of the other three de minimis regulations .

If the amount of State aid received to compensate for economic damage also exceeds the maximum thresholds for de minimis aid received in the current and two previous years, then the relevant de minimis aid Regulation not apply and any excess of State compensatory aid over the actual value of the economic damage suffered could not be considered as compatible State aid and would be recovered together with applicable interest.

The concept of “undertaking” for the purposes of the de minimis aid Regulations includes all undertakings that are part of the same group or that are controlled by the same undertaking.

If the amount to be reimbursed, if any, relates to the aid paid by the AEAT, the beneficiary You must communicate this amount by means of a written document submitted through the Registry. so that the Tax Agency can generate an agreement recognizing said amount and the corresponding payment letter for the communicated amount plus the interest for recovery of public aid that may be applicable (3.45% from the day after the collection of the public aid).

Pulse here To submit, through the Electronic Registry, using the CSV of the receipt of the submitted form, the written request for reimbursement of the aid received from the Tax Agency, indicating the amount you wish to reimburse.