Direct aid to companies, professionals and entities without legal personality especially affected by the DANA storm

Denomination

Direct aid to companies, professionals and entities without legal personality especially affected by the DANA storm

Procedure type

Grants, scholarships and subsidies

Subject

Taxes

Purpose

A system of direct aid is established, corresponding to the 2024 financial year, for taxpayers, business owners, professionals and entities without legal personality, who as of October 28, 2024, had declared their tax domicile in any of the municipalities, or areas thereof, included in the "Zone seriously affected by a civil protection emergency" declared by Agreement of the Council of Ministers of November 5, 2024.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Tax Agency eOffice.

Phases of the procedure/service

Start: The application must be submitted to the AEAT Electronic Office, completing the electronic form made available for this purpose by the State Tax Administration Agency and which must necessarily include the bank account into which you wish the payment to be made. The form may be submitted from November 19 to December 31, 2024. For aid to entities without legal personality, the form may be submitted between January 22 and March 11, 2026.

Procedure: The Tax Agency may request additional information after this request and will process the request with application of the refund procedure and in accordance with the provisions of article 11 of Royal Decree-Law 6/2024.

Resolution: The agreed aid will be paid by bank transfer, starting on December 1, and the granting agreement will be deemed to have been notified upon receipt of the transfer. After three months from the deadline for submitting the form have elapsed without payment having been made, the application may be deemed to have been rejected. In the case of aid requested by entities without legal personality, the aid will be paid by bank transfer, starting from February 2, 2026. In any case, the deadline is June 11, 2026, and if payment has not been made by that date, the application may be considered rejected.

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office

Resources

Replacement: within a period of one month, optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim: one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing