Royal Decree-Law 6/2024, of November 5, was published in the Official State Gazette on November 6, adopting urgent response measures to the damage caused by the Isolated Depression at High Levels (DANA) in different municipalities between October 28 and November 4, 2024.

The main fiscal measures agreed by this Royal Decree-Law are the following:

• Suspension of the second payment of personal income tax for the 2023 Income Tax campaign for those taxpayers in areas affected by the DANA who have not yet paid it. This payment, scheduled for November 5, is suspended and deferred for three months.

• Granting of direct aid to self-employed workers and companies that are taxpayers of personal income tax for economic activities, or taxpayers of corporate tax. In the case of companies, the amount of these grants will depend on the volume of operations in the 2023 financial year and in the case of entrepreneurs or professionals who are natural persons, the amount of the grant will be 5,000 euros. These grants will be requested at the Tax Agency's online office between November 19 and December 31, 2024.

• Extension until January 30, 2025 of the tax deadlines for filing tax returns and self-assessments and for tax procedures with due dates in November and December 2024.

• Deferrals and installment payments are provided without any late payment interest charges during the first six months.

• Exemptions from the Real Estate Tax and the Economic Activities Tax for the year 2024.