The Royal Decree-Law 5/2026, of February 17, adopting urgent measures in response to the damage caused by various adverse weather phenomena, with special impact on the autonomous communities of Andalusia and Extremadura, was published in the Official State Gazette (BOE) on February 19.

This Royal Decree-Law includes various forms of aid, among which a system of direct aid to companies and professionals who carry out economic activities other than agricultural, forestry, livestock or fishing activities stands out, and who between January 1, 2026 and the date of entry into force of this Royal Decree-Law had either their tax domicile, their establishment of exploitation or real estate declared as being related to their activity, located in any of the municipalities or areas thereof in Andalusia and Extremadura indicated 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 persons 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 of the 2025 financial year, declared or verified by the Administration within the framework of Value Added Tax.

Applications for this aid must be submitted through the Electronic Office of the State Tax Administration Agency and may be submitted until June 30, 2026.

On the other hand, in light of the increase in the minimum interprofessional wage in 2026, for the elimination of taxation in the Personal Income Tax of these wages, this Royal Decree-Law increases the amounts of the deduction for obtaining income from work.

Taxpayers with gross employment income, derived from the effective provision of services corresponding to an employment or statutory relationship, of less than 20,048.45 euros per year, provided that they do not have income, excluding exempt income, other than the aforementioned employment income, exceeding 6,500 euros, will deduct the following amount:

1. when the total employment income referred to in this section is equal to or less than 17,094 euros per year: 590.89 euros per year.

2. when the total employment income referred to in this section is between 17,094 euros per year and 20,048.45 euros per year: 590.89 euros less the result of multiplying by 0.2 the difference between the total earnings from work and 17,094 euros per year.