FAQs

Those who can apply for this aid are those who... self-employed workers, legal entities and entities without legal personality that carry out economic activities other than agricultural, forestry, livestock or fishing activities, that between January 1, 2026 and February 20, 2026:

• They had their tax domicile, business premises or properties related to the activity according to the declaration to the State Tax Administration Agency:

  • In Grazalema, Doubt or Benaoján, whatever type of activity is carried out, except for agricultural, forestry, livestock or fishing activities.

  • In the municipalities with a population equal to or less than 5,000 inhabitants and that meet the following requirements:

    • partially evicted or with evacuees, as well as when it is determined by resolution of the Ministry of Territorial Policy and Democratic Memory that they have suffered serious damage due to the storms, without in such case it being necessary that evictions or evacuations have taken place in the municipality,

    • that carry out a retail, restaurant or accommodation activity, for which they are registered in any of the headings of the Economic Activities Tax included in groups 64 to 68 of the Tax Rates.

  • In the municipalities with a population exceeding 5,000 inhabitants and that meet the following requirements:

    • partially evicted or with evacuees, or that have suffered serious damage due to the storms, when, in both cases, the area of ​​the municipality affected by the evictions, evacuations or serious damage is determined by resolution of the Ministry of Territorial Policy and Democratic Memory,

    • that carry out a retail, restaurant or accommodation activity, for which they are registered under any of the headings of the Economic Activities Tax included in groups 64 to 68 of the Tax Rates

    • and that their business establishment or the real estate declared as being used for their business are located in a place where an eviction or evacuation order has been issued or is considered a seriously damaged area within the municipality. 

    • In addition to submitting the application form of the aid published at the Tax Agency HeadquartersApplicants must inform their local council. his Tax ID, Name and surname or company name, and the Cadastral reference of the affected property.

• That between January 1, 2026 and February 20, 2026, were registered in the census of entrepreneurs, professionals and withholding agents.

• Those who were given registered in the census in 2024They must have filed the 2024 Personal Income Tax return with declared economic activities, in the case of self-employed workers or partners, heirs, joint owners, or participants in the case of entities without legal personality, or the 2024 Corporate Income Tax return with declared income, in the case of legal entities.

• Those who had given up registered in the census in 2025They must have submitted any self-assessment of Value Added Tax or installment payments or withholdings in the 2025 financial year that they were required to submit. Furthermore, in the case of entities without legal personality, they must have submitted the annual information return to be submitted by entities under the income attribution regime (form 184) corresponding to the 2025 financial year.

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

• For legal entities and other entities without legal personalityThe 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 required or not subject to VAT, the net amount of turnover (box 255 of form 200 or that entered in positions 157-171 of register type 1 of form 184)

From the March 17 until the June 30, 2026.

The aid will be requested through the form available from March 17th 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 form declaration of responsibility in which it states that it complies 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) and that it has been affected by a storm incident, which has led to evictions, floods or other serious circumstances that have disrupted the normal development of its activity.

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.

NoNo documentation needs to be provided.

By bank transfer. The Tax Agency expects to pay out the aid very soon. If payment has not been made within 3 months from the end of the deadline for submitting the form, 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 a request cannot be cancelled if the corresponding refund has already been ordered.

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

No, these grants are declared non-seizable.

YeahIn the form you must include the NIF and name of the Administration or public entity to which the aid has been requested or received and, where applicable, the amount received.

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

He maximum amount of all public aid that can be received to compensate for the economic losses suffered as a result of the damage caused by these adverse weather phenomena It will be the value of the damages minus, where applicable, the amount of compensation received under insurance..

The economic damage or loss suffered as a consequence of these meteorological phenomena, 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 damage caused by certain natural disasters" in 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 on the Functioning of the European Union.

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):

• In general, where the following Regulation is not applicable, the threshold will be 300,000 euros; REGULATION (EU) 2023/2831

• For companies that provide services of general economic interest, the threshold per company will be 750,000 euros REGULATION (EU) 2023/2832. The aid de minimis Grants awarded under this Regulation may be combined with other aid de minimis granted under the previous Regulation.

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 "company" for the application of the Aid Regulations de minimis It includes all companies that are part of the same group or that are controlled by the same company.

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 applicable interest for the recovery of public aid.

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