Royal Decree-Law 10/2026, of April 28, has been published, approving urgent tax measures and other support measures in response to the damage caused to victims of the DANA storm and other emergency situations.

Firstly, legal certainty is provided, in Personal Income Tax and Corporate Income Tax, to the beneficiaries of certain aid granted by the Valencian Community to those affected by the Isolated Depression at High Levels (DANA) that occurred between October 28 and November 4, 2024, so that they have the same tax treatment as the line of direct aid to companies and professionals especially affected by the DANA, regulated in article 11 of Royal Decree-law 6/2024, of November 5, which adopts urgent measures to respond to the damage caused by the Isolated Depression at High Levels (DANA) in different municipalities between October 28 and November 4, 2024, given the similarity between both aids. Furthermore, in relation to said DANA, the IRPF establishes the exemption of aid paid by private non-profit entities to individuals affected by said DANA.

Secondly, amounts paid by the Catholic Church to victims of sexual abuse are declared exempt from personal income tax.

Thirdly, some measures approved in Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Response Plan to the Crisis in the Middle East, are required in relation to the partial refund for diesel fuel for professional use and the application of VAT tax rates in certain deliveries, imports and intra-community acquisitions of energy products.

Fourth, a series of financial and budgetary measures are introduced applicable to the territorial administrations affected by the aforementioned phenomena. 

Fifth, other measures are approved aimed at making the financial and budgetary framework of local entities more flexible.