Main new developments Royal Decree-Law 6/2024, of 5 November, adopting urgent response measures to the damage caused by isolated depression at high levels (DANA) in different municipalities between 28 October and 4 November 2024.
ECONOMIC ACTIVITIES TAX
With from November 2024, the following tax measures are introduced:
- Reductions and refunds of the Economic Activities Tax quotas .
Article 12.2 of Royal Decree-Law 6/2024 grants a reduction in the Tax on Economic Activities corresponding to the year 2024 to industries of any nature, mercantile, maritime-fishing, tourist and professional establishments whose business premises or assets related to that activity, located in the municipalities cited in the annex to this Royal Decree-Law, have been damaged as a direct consequence of the Isolated Depression at High Levels (DANA) referred to in article 1 of this Royal Decree-Law, provided that they have had to be relocated or damage has occurred that requires the temporary closure of the activity.
The indicated reduction will be proportional to the time elapsed from the day on which the activity ceased until it resumed under normal conditions , either in the same premises or in other premises enabled for this purpose, without prejudice to considering, when the severity of the damage caused by it, the case of cessation of the exercise of that activity, which will take effect from December 31, 2023.
Section 3 of the aforementioned article 12 provides that the exemptions and reductions of fees in the Tax on Economic Activities will include those of the legally authorized surcharges on the Tax.
Article 12 of Royal Decree-Law 6/2024 , in its point 4 , provides that taxpayers who, being entitled to the benefits established in the previous sections, have paid the receipts corresponding to said fiscal year , may request a refund of the amounts paid.
Real Decreto-ley 6/2024, de 5 de noviembre,por el que se adoptan medidas urgentes de respuesta ante los daños causados por la Depresión Aislada en Niveles Altos (DANA) en diferentes municipios entre el 28 de octubre y el 4 de noviembre de 2024.