FAQs
Frequently asked questions about DANA tax measures for damages
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:
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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 .
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Be taxpayers of the Personal Income Tax for economic activities or of the Corporate Tax.
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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 must have filed the 2023 Personal Income Tax return with declared economic activities, or the 2023 Corporate Tax return with declared income.
If the applicant registered for the census in 2024, the inability to file the 2023 declaration will not prevent the receipt of aid.
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Business owners or professionals who are natural persons will receive a single amount of 5,000 euros.
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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.
You simply need to provide a bank account of which the applicant is the holder in order to be able to pay the aid.
To this end, a form will be available on the Electronic Office of the State Tax Administration Agency from November 19.
To submit the application it is necessary to have a Cl@ve or electronic certificate. If the applicant is not registered in Cl@ve, they 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.
In addition, the applicant must sign the declaration of responsibility on the form submitted, indicating that the applicant meets the established requirements.
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.
No, these grants are declared non-seizable.