DANA 2024 Aid: What Companies and Self-Employed Affected Can Receive

Key data

Companies and self-employed in municipalities affected by the DANA of October-November 2024 now have full legal support to access Government aid. Royal Decree-Law 24/2026, approved on September 29, 2026 and validated by the Permanent Delegation of Congress under Article 86.2 of the Constitution, establishes the complete framework for immediate response, reconstruction and economic relaunch.

Parliamentary validation is the step that converts Executive emergency measures into a regulation with full force. Since October 20, 2026, the date of publication in the BOE, the measures are enforceable and application procedures can be activated.

What does this regulation establish?

Royal Decree-Law 24/2026 articulates three major blocks of measures for territories affected by the DANA:

On the fiscal level, the regulation contemplates specific measures in IRPF for those affected. Although the decree does not publicly detail the exact amounts of each direct aid, it does establish that natural and legal persons in affected areas may benefit from the economic relaunch measures provided.

The territorial scope covers multiple municipalities that suffered the effects of the Isolated Depression at High Levels (DANA) between October 28 and November 4, 2024. The specific list of eligible municipalities is decisive for accessing any of the aid: only those located within the declared perimeter can apply for them.

Economic and operational impact

For affected companies and self-employed, this regulation opens three channels of direct economic impact:

• Immediate liquidity: Direct aid is designed to cover urgent needs arising from damage, which can relieve cash flow tensions in businesses that lost assets, inventory or facilities.
• Reduction of tax burden: IRPF measures can result in lower taxation in the income tax return, both for self-employed in direct estimation and for individuals with income affected by the disaster.
• Access to reconstruction subsidies: Companies with damage to facilities, machinery or infrastructure can apply for specific subsidies to finance repairs or replacement, reducing their own expenditure.

The most relevant operational impact is the need to document and prove the damage suffered. Without such documentation, it is not possible to access any of the aid lines. Companies that did not initiate this process at the time must do so now as a matter of urgency.

Who does it affect?

• Companies (legal entities) with headquarters or activity in municipalities affected by the DANA of October-November 2024.
• Self-employed (natural persons with economic activity) who carry out their activity in the affected areas.
• Private citizens residing in affected municipalities, with implications in IRPF and access to direct aid.
• Companies with damaged assets (machinery, vehicles, facilities, inventory) within the declared perimeter, regardless of where their registered office is located.
• Tax and labor advisors who manage clients in affected areas: must review the implications in IRPF returns and subsidy management.

Practical example

A mechanical workshop with five employees located in a municipality affected by the DANA lost machinery, work vehicles and part of its facilities between October 28 and November 4, 2024. With Royal Decree-Law 24/2026 validated, this business can:

1. Apply for direct aid for material damage suffered, provided the municipality is on the official list of affected areas.
2. Access reconstruction subsidies to replace damaged machinery, reducing the cost of replacement.
3. Apply tax benefits in IRPF if the owner is self-employed or a natural person, which can reduce their tax burden in the return for the affected year.

The key requirement in all cases is to document the damage: expert reports, photographs, repair or replacement invoices, and certification that the business operates in a municipality included in the territorial scope of the decree.

What should companies do now?

1. Verify if the municipality is included in the territorial scope of Royal Decree-Law 24/2026. Without this confirmation, it is not possible to access any aid.
2. Collect and organize damage documentation: expert reports, photographs, repair invoices, inventory of affected assets and any communication with insurers.
3. Identify the applicable aid line: direct aid for urgent damage, reconstruction subsidy or tax benefit in IRPF. Each line has different requirements and procedures.
4. Consult with your tax advisor on the impact of IRPF measures on the return for the affected year, especially if you are self-employed in direct estimation.
5. Submit applications within the deadline: disaster aid decrees usually set strict deadlines. Review the specific deadlines in the regulation and in the specific calls that derive from it.
6. Coordinate with local administration to learn about the procedures enabled at municipal or regional level that complement state aid.

Official source

Consult 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-2026-21787