Direct aid to companies, professionals and entities without legal personality especially affected by weather damage in Andalusia and Extremadura

Denomination

Direct aid for weather-related damage

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure for processing direct aid to companies and professionals regulated in article 21 of Royal Decree-Law 5/2026, of February 17.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

The Tax Agency's E-Office

Documentation

Application form, declaration of responsibility and all documentation that the Tax Agency may subsequently request

Phases of the procedure/service

Start: Application by electronic form, which will include the bank account held by the applicant and in which they wish to receive payment, as well as the declaration of responsibility that they meet the requirements established in the European Union regulations and that they have been affected by a storm incident, which has led to evictions, floods or other serious circumstances that have disrupted the normal development of their activity.

Procedure: The Tax Agency may request additional information to verify whether or not the requested aid is appropriate. If, with the data available at the time of submission of the form, the State Tax Administration Agency verifies non-compliance with any of the requirements to receive the aid, the proof of submission of the form will include a proposal to deny the application for aid, initiating a period of fifteen days, counted from the day after the submission of the form, for the submission of allegations.

End: 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. If the aid is granted, it will be paid by bank transfer, starting from March 19, 2026, and the granting agreement will be considered notified upon receipt of the transfer.

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 certificate, PIN code

Level of interactivity

Level 4: Electronic processing