Main support measures for companies and professionals affected by weather damage in Andalusia and Extremadura

Direct aid to companies and professionals

Granting of direct aid to taxpayers, business owners or professionals, who carry out economic activities other than agricultural, forestry, livestock or fishing activities, who between 1 January 2026 and 20 February 2026 had either their tax domicile, their business establishment or real estate declared as being related to their activity, located in any of the municipalities or areas thereof in Andalusia and Extremadura and with the requirements set out in article 21 of said Royal Decree-Law.

This aid will amount to 5,000 euros for self-employed individuals or professionals. In the case of legal entities and joint ownership communities and other entities without legal personality, the aid will range between 10,000 and 150,000 euros, depending on the volume of operations in the 2025 financial year.

Applications for this aid will be submitted through the electronic headquarters of the State Tax Administration Agency and the The application form may be submitted from March 17 to June 30, 2026.

Taxpayers in modules

For the farms and agricultural activities in which damage has occurred as a direct consequence of the floods and catastrophic situations referred to in this Royal Decree-Law and in accordance with the provisions contained in Article 37.4.1 of the Regulations of the Personal Income Tax, approved by Royal Decree 439/2007, of March 30, the person Minister of Finance, in light of the reports from the Ministry of Agriculture, Fisheries and Food, may authorize, as an exceptional measure, the reduction of net performance indices referred to in Order HAC/1425/2025, of December 9, by which They are developing for the year 2026 the objective estimation method of Personal Income Tax and the simplified special regime of Value Added Tax.

Other Tax Benefits

For the municipalities:

• with a population equal to or less than 5,000 inhabitants, partially evicted or with evacuees, as well as those that are determined by resolution of the Ministry of Territorial Policy and Democratic Memory, that 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.

• with a population exceeding 5,000 inhabitants, partially evicted or with evacuees, as well as those that have suffered serious damage due to the storms, provided that, 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.

The exemption from the Property Tax of 2026 is granted for urban, rural and special characteristics properties located in the affected municipalities or areas. Affected taxpayers, if they have already made the payment, may request a refund.

A proportional reduction in the IAE fee for 2026 is granted to industries of any nature, commercial establishments, maritime-fishing, tourism and professionals whose business premises or assets related to that activity are located in the municipalities or areas. The affected taxpayers, in the case of having already made the payment, may request its refund.