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FAQs

Frequently asked questions about DANA tax measures for damages

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Direct aid to companies and professionals

These grants can be requested by those self-employed workers and legal entities incorporated in Spain that, as of 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 .

  • Be taxpayers of IRPF for economic activities or of Corporate Tax or of Income Tax for Non-Residents with a permanent establishment.

  • They must be registered in the census of entrepreneurs, professionals and withholding agents and remain registered as of June 30, 2025.

  • Those who were registered in the census in 2023 have filed the IRPF 2023 declaration with declared economic activities, or the 2023 Corporate Tax with declared income.

  • Those who had registered in the census in 2024 have submitted any self-assessment of Value Added Tax or fractional payments or withholdings in the 2024 fiscal year that they were required to submit before October 28.

  • Business owners or professionals who are natural persons will receive a single amount of 5,000 euros.

  • For legal entities , the amount of aid will be determined by applying the amounts provided for in the following table:

    Volume of operations/net amount of turnover for the year 2023

    (M: million euros)

    Amount (euros)

    ≤ 1M

     10,000

    > 1M ≤ 2M

     20,000

    >2M ≤6M

     40,000

    > 6M ≤10M

     80,000

    > 10M

    150,000

    Volume of operations (box 108 of form 390 or box 88 of the 4th quarter of form 303); In the case of those not required or not subject to VAT, the net amount of the turnover (box 255 of form 200)

From November 19 to December 31, 2024.

The aid can be requested through the form available from November 19 at the Electronic Office 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 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)

To submit application it is necessary to have Cl@ve or electronic certificate. If the applicant is not registered in Cl@ve can do so here or at the offices of the Tax Agency.

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

No, no documentation is required.

By bank transfer, starting December 1st . The Tax Agency expects to pay out the aid very soon. In any case, the deadline is March 31, and if payment has not been made by that date, the application may be deemed 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 a request cannot be cancelled if the corresponding refund has already been ordered.

These grants will be exempt from taxation both in Personal Income Tax and in Corporate Tax, and will be subject to the provisions of the Fifth Additional Provision of Law 35/2006 on IRPF and the Third Additional Provision of Law 27/2014 on Corporate 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:

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

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, where applicable, affects the aid paid by the AEAT , the beneficiary must communicate said amount by means of a document submitted by 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 the recovery of public aid that is applicable (3.45% starting from the day after the collection of the public aid).

To submit through the electronic Registry, using the CSV of the proof of the submitted form, the application letter for reimbursement of the aid received from the Tax Agency indicating the amount you wish to reimburse:

Link to the Electronic Registry of the AEAT with CSV