DANA 2026 Advance Forgiveness: Who Returns and Who Is Exempted

Key data

Self-employed workers, SMEs and individuals in areas affected by DANA who received advances under the Royal Decree-Law 6/2024 have had a clear rule since 30 September 2026: repayment will only be required if sufficient economic capacity is demonstrated. The Royal Decree-Law 24/2026, published that same day in the BOE, regulates the repayment of such advances and establishes an exemption system based on income and assets.

The measure responds to the welfare and reparative nature of the aid granted following the catastrophe, and is based on Article 7.2 of the General Budget Law, which empowers the Government to modulate repayment obligations based on the beneficiary's economic situation.

What does this regulation establish?

RDL 24/2026 regulates three essential aspects regarding DANA aid advances:

The system is, therefore, automatic in its evaluation: the affected person is not required to provide additional documentation to demonstrate their economic situation. The Administration cross-references the tax and asset data it already has to determine whether repayment is warranted or not.

The regulation does not set specific amounts of advances or numerical income or asset thresholds in the published text, as these objective criteria will be determined based on the tax information available in each case.

Economic and operational impact

For those affected, the practical impact is immediate and significant:

• Total exemption from repayment for those without sufficient economic capacity: they will not have to return any amount of the advances received.
• Conditional repayment obligation for those with sufficient economic capacity: the debt exists, but is structured with payment facilities to avoid concentrated financial impact.
• No additional documentation burden: the Administration will not require the affected party to justify their economic situation with new procedures. This reduces administrative costs and uncertainty for self-employed workers and SMEs.
• Immediate legal certainty: the regulation enters into force on the same day as its publication (30/09/2026), so the effects are applicable from that date.

For companies and self-employed workers who received advances and are experiencing persistent economic difficulties following DANA, this regulation may result in the effective forgiveness of amounts that would otherwise have generated debt with the Administration.

Who does it affect?

• Self-employed workers in municipalities affected by DANA between 28 October and 4 November 2024 who received emergency aid advances under RDL 6/2024.
• SMEs and microenterprises affected who accessed the advances of the immediate response plan.
• Individuals and families who received welfare-type advances for DANA damages.
• Tax advisors and management firms managing the situation of affected clients and must review whether the repayment obligation applies or not.
• CFOs and financial directors of affected companies that have recorded advances as pending repayment liabilities.

Practical example

A small distribution company based in one of the municipalities affected by DANA received in November 2024 an emergency aid advance under RDL 6/2024. Since then, its activity has not fully recovered and its asset and income situation has worsened compared to previous years.

With RDL 24/2026 in force:

1. The Administration will consult the available tax and asset information of the company (corporate income tax returns, VAT, cadastral data, etc.) without requiring additional documentation.
2. If the data shows that the company lacks sufficient economic capacity according to the established objective criteria, it will be exempted from repayment: it will not have to return the advance.
3. If the company does have economic capacity, it will receive notification of the repayment obligation, but may avail itself of the payment facilities enabled by the regulation to split or defer repayment.

The tax advisor for this company should review whether the advance appears as a liability on the balance sheet and, depending on the result of the administrative evaluation, adjust its accounting treatment.

What should companies do now?

1. Identify whether you received advances under RDL 6/2024: review emergency aid DANA payments received between late 2024 and 2025 and confirm their nature as repayable advances.
2. Review the accounting treatment of the advance: if recorded as a liability (debt pending with the Administration), evaluate with your advisor whether it should be maintained, adjusted or reclassified pending administrative resolution.
3. Do not submit documentation proactively: the regulation expressly establishes that the Administration will use already available tax data. It is not necessary—nor is it provided for—to provide additional justification on your own initiative.
4. Await administrative communication: the Administration will determine in each case whether exemption or repayment is warranted. Keep your electronic notification address updated.
5. If you receive a repayment request, request payment facilities: RDL 24/2026 expressly enables this option. Do not ignore the request: act within the timeframe indicated to avail yourself of the installment plan.
6. Consult with a tax or legal advisor if you have doubts about whether your economic situation meets the exemption criteria or if the request received is correct.

Official source

Consult complete regulation at 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-2026-20264