Key data
| Regulation | Decree-law 5/2026, of September 1, on extraordinary aid and other urgent measures for the recovery of areas affected by forest fires in Extremadura during the summer of 2026 and on forest fire prevention matters |
|---|---|
| Publication | October 21, 2026 |
| Entry into force | October 21, 2026 |
| Affected parties | Farmers, livestock breeders, beekeepers, tourism companies, self-employed workers and homeowners in burned areas of Extremadura |
| Category | Aid and Subsidies |
| Period | 2026–2028 |
| Affected areas | Las Hurdes, Casas de Millán, Jerez de los Caballeros, Montemolín |
| Tax bonus | 100% Tax on Game Exploitation, season 2027/2028 |
If you have an agricultural, livestock or beekeeping operation in Las Hurdes, Casas de Millán, Jerez de los Caballeros or Montemolín, or manage a tourism business in these areas, Decree-law 5/2026 activates a package of urgent measures that you can apply for from the day of its publication. The objective is to prevent business closures and stem rural depopulation in the regions affected by the summer 2026 fires.
What does this regulation establish?
Decree-law 5/2026 from the Junta de Extremadura articulates five differentiated blocks of measures:
| Block | Measure | Beneficiaries |
|---|---|---|
| Agricultural sector | Direct aid for affected operations, with special attention to permanent crops: cherry, olive and chestnut | Farmers, livestock breeders and beekeepers in burned areas |
| Tourism | Extraordinary subsidies with simplified procedure through the Tourism Companies Registry; exemption from certain obligations of the regional Subsidies Law | Tourism companies registered in affected areas |
| Game taxation | 100% bonus on the Tax on Game Exploitation for the 2027/2028 season in affected hunting grounds | Holders of hunting grounds in burned areas |
| Game and livestock fees | Exemption from game and livestock fees until December 2027 | Livestock breeders and holders of game exploitation rights |
| Housing | Aid for rehabilitation of damaged homes and, where applicable, for temporary rental | Owners and usufructuaries of affected homes |
In tourism matters, the decree explicitly simplifies the administrative procedure by channeling it through the Tourism Companies Registry and exempting beneficiaries from certain obligations provided for in the regional Subsidies Law, which reduces the bureaucratic burden for accessing funds.
Economic and operational impact
The measures have a direct impact on the bottom line of affected businesses on several fronts:
- Immediate tax savings: the 100% bonus on the Tax on Game Exploitation for the 2027/2028 season means that holders of affected hunting grounds will not pay this tax during that fiscal year.
- Reduction of charges until December 2027: the exemption from game and livestock fees releases liquidity for livestock breeders and holders of exploitation rights for more than a year from entry into force.
- Access to subsidies with less bureaucracy: the simplified procedure for tourism companies reduces the time and administrative resources needed to apply for aid.
- Protection of permanent crops: aid for cherry, olive and chestnut recognizes the long recovery cycle of these crops, which can take years to return to production, and seeks to compensate for income loss during that period.
- Residential stability: aid for rehabilitation or temporary rental of homes allows owners and usufructuaries to maintain their residence in the area, which helps stem depopulation.
Who does it affect?
- Farmers with cherry, olive or chestnut operations in Las Hurdes, Casas de Millán, Jerez de los Caballeros or Montemolín.
- Livestock breeders with operations damaged by fires in the same regions.
- Beekeepers affected by the destruction of hives or beekeeping pasture areas.
- Tourism companies (hotels, rural houses, campsites, agencies, tourism restaurants) registered in the Extremadura Tourism Companies Registry and located in affected areas.
- Self-employed workers in the tourism or agricultural sector with activity in the burned regions.
- Holders of hunting grounds in areas affected by fires.
- Owners and usufructuaries of homes with structural or habitability damage resulting from fires.
Practical example
An owner of a cherry orchard in Las Hurdes who has seen part of their plantation destroyed can simultaneously benefit from three measures in the decree:
- Direct agricultural aid for the loss of permanent cherry cultivation, expressly recognized in the decree as a priority crop.
- Exemption from livestock fees if they also maintain livestock on the farm, without paying these fees until December 2027.
- Aid for rehabilitation if the home located on the farm suffered damage, or for temporary rental if the home became uninhabitable.
Similarly, the holder of a hunting ground in Montemolín will not pay the Tax on Game Exploitation in the 2027/2028 season and will be exempt from game fees until December 2027, which allows them to maintain the activity without tax cost during the forest recovery period.
What should companies do now?
- Verify if your municipality is included: check that your operation or business is located in Las Hurdes, Casas de Millán, Jerez de los Caballeros or Montemolín, which are the areas expressly covered by the decree.
- Document damage immediately: gather expert reports, photographs, damage declarations and any documentation that proves the impact of the fire on your activity or home. Processing of aid will depend on this accreditation.
- Tourism companies: access the Tourism Companies Registry: the simplified procedure is channeled through this registry. Verify that your company is registered and contact the competent department to begin the application.
- Farmers and livestock breeders: identify the type of applicable aid: aid for permanent crops (cherry, olive, chestnut) has specific conditions. Consult with your agricultural organization or with the Department of Agriculture of the Junta de Extremadura for specific deadlines and application requirements.
- Holders of hunting grounds: do not pay the 2027/2028 game tax: the 100% bonus is automatic for hunting grounds in affected areas, but it is advisable to confirm with the regional administration the application procedure to avoid incorrect billing.
- Owners of damaged homes: apply for rehabilitation or temporary rental aid: if the home is your primary residence or that of your workers, act quickly to access temporary rental aid while rehabilitation takes place.
Frequently asked questions
Which municipalities in Extremadura are covered by the aid from Decree-law 5/2026?
The decree expressly covers the areas affected by forest fires in summer 2026 in Las Hurdes, Casas de Millán, Jerez de los Caballeros and Montemolín. If your operation or business is in another municipality, you must verify with the Junta de Extremadura if it is included in the scope of application.
How much does a hunting ground holder save with the game tax bonus?
The bonus is 100% of the Tax on Game Exploitation for the 2027/2028 season in hunting grounds located in affected areas. This means that no amount is paid for this tax in that season. Additionally, game fees are exempt until December 2027.
How do affected tourism companies apply for aid?
The decree establishes a simplified procedure channeled through the Extremadura Tourism Companies Registry. Additionally, beneficiaries are exempt from certain obligations of the regional Subsidies Law, which reduces the documentary burden. The first step is to verify that the company is registered in that registry and contact the competent department.
Which agricultural crops receive direct aid in this decree?
The decree pays special attention to permanent crops, expressly mentioning cherry, olive and chestnut. These crops receive priority treatment given their long recovery cycle after a fire.
Can homeowners who are not businesses access the aid?
Yes. The decree includes specific aid for owners and usufructuaries of damaged homes, both for rehabilitation and for temporary rental if the home became uninhabitable. It is not necessary to be a business or self-employed to access this type of aid.
Official source
View complete regulation in official source
Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-21876
