{"id":11637,"date":"2024-11-13T23:15:10","date_gmt":"2024-11-13T22:15:10","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/?p=11637"},"modified":"2024-11-14T18:24:20","modified_gmt":"2024-11-14T17:24:20","slug":"urgent-measures-due-to-the-dana","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/en\/urgent-measures-due-to-the-dana\/","title":{"rendered":"Urgent measures due to the dana"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">On November 6, the Official State Gazette (BOE) published Royal Decree-Law 6\/2024, of November 5, adopting urgent measures to respond to the damage caused by the Isolated Depression at High Levels (DANA) in various municipalities between October 28 and November 4, 2024. Firstly, the Royal Decree-Law includes a list of 78 municipalities that were particularly affected, to which the established measures will be applied. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Among the main measures, the following stand out:<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #8f2b2f;color:#8f2b2f\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/en\/urgent-measures-due-to-the-dana\/#Legal_Measures\" >Legal Measures<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.augelegalfiscal.com\/en\/urgent-measures-due-to-the-dana\/#Other_Measures\" >Other Measures<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.augelegalfiscal.com\/en\/urgent-measures-due-to-the-dana\/#Suspension_of_Deadlines_and_Procedural_Measures\" >Suspension of Deadlines and Procedural Measures<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.augelegalfiscal.com\/en\/urgent-measures-due-to-the-dana\/#Fiscal_Measures\" >Fiscal Measures<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.augelegalfiscal.com\/en\/urgent-measures-due-to-the-dana\/#Additional_Tax_Exemptions_and_Benefits\" >Additional Tax Exemptions and Benefits<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Legal_Measures\"><\/span><b>Legal Measures<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Extraordinary financial aid in the form of grants is granted to compensate for personal damage, damage to homes, household goods, and industrial, commercial, and service establishments. These amounts have been significantly increased compared to those provided for in Royal Decree 307\/2005, of March 18, which regulates emergency and catastrophic situation aid. The specific amounts are as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u20ac72,000 for death or permanent disability, with no requirement for economic dependency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u20ac60,480 for destruction of the home.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u20ac41,280 for damage affecting the structure of the primary residence.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u20ac20,640 for damage that does not affect the structure of the primary residence.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u20ac10,320 for destruction or damage to essential household items.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u20ac36,896 for damage to common elements in a Community of Property Owners.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><br \/>\nFor industrial, commercial, and service establishments covered by the Insurance Compensation Consortium, a 7% subsidy on indemnifiable damage is offered, applicable to the deductible regulated under Order ECC\/2845\/2015. This aid must be requested within 2 months of the publication of the Royal Decree-Law in the BOE. For commercial, industrial, and service establishments indemnified by the Insurance Compensation Consortium, no deductible will apply if the annual net turnover does not exceed \u20ac6 million.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Additionally, direct assistance is available for self-employed workers and companies affected, with their tax domicile in the affected municipalities as of October 28, 2024. The amounts vary according to the annual turnover:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u20ac10,000 for legal entities with a 2023 turnover equal to or less than \u20ac1 million.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u20ac20,000 if turnover is more than \u20ac1 million but equal to or less than \u20ac2 million.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u20ac40,000 if turnover is more than \u20ac2 million but equal to or less than \u20ac6 million.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u20ac80,000 if turnover is more than \u20ac6 million but equal to or less than \u20ac10 million.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u20ac150,000 if turnover exceeds \u20ac10 million. For self-employed workers, a \u20ac5,000 grant is offered. Applications must be made between November 19 and December 31, 2024, with the condition that the beneficiary remains registered as a business owner until June 30, 2025.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><br \/>\nFinancial aid is also authorized for local authorities to cover up to 100% of the expenses caused by the DANA, excluding repairs to ministerial infrastructures, except in urgent public safety cases. Applications must be submitted within two months of the publication of the Royal Decree-Law.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Other_Measures\"><\/span><b>Other Measures<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Ministry of Territorial Policy is authorized to grant direct subsidies to local entities for the execution of projects to repair or rebuild affected infrastructure.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">A line of guarantees of up to \u20ac5 billion is established to support households, businesses, and self-employed workers in the affected municipalities.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">A three-month moratorium is granted on loan and credit repayments, with the repayment period extended by an additional nine months. A 75% reduction in related notarial and registration fees is also foreseen.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Suspension_of_Deadlines_and_Procedural_Measures\"><\/span><b>Suspension of Deadlines and Procedural Measures<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In Valencia, procedural deadlines are suspended from October 30 to November 10, 2024. Notaries are authorized to act electronically and free of charge in emergency matters. Additionally, the College of Registrars will issue free property location notes.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Consumer protection measures are implemented, and the statute of limitations and expiration deadlines are suspended for the affected parties. Flexible waste management is also planned for the affected areas, along with amendments to Law 39\/2015 to suspend related administrative deadlines.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Fiscal_Measures\"><\/span><b>Fiscal Measures<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tax relief is offered to taxpayers with income up to \u20ac6,010,121.04 in 2023 or no economic activity, and with affected assets or establishments. Tax self-assessments due between October 28 and December 31, 2024, are extended until January 30, 2025, and the same extension applies to tax demands.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">The deadlines for tax procedures and appeals are also extended until January 30, 2025, and a special deferral scheme of 24 months for payments is introduced, with the first six months being interest-free.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Additional_Tax_Exemptions_and_Benefits\"><\/span><b>Additional Tax Exemptions and Benefits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Exemptions from the property tax (IBI) and a proportional reduction of the business tax (IAE) for 2024 are included based on the cessation of activity due to the damages suffered. The deadlines for cadastral matters are also extended. Finally, tax relief is approved for the personal income tax (IRPF), postponing the second payment until February 5, 2025, exempting aid for personal damages, and allowing reductions in performance indices for agricultural activities.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On November 6, the Official State Gazette (BOE) published Royal Decree-Law 6\/2024, of November 5, adopting urgent measures to respond to the damage caused by the Isolated Depression at High Levels (DANA) in various municipalities between October 28 and November 4, 2024. Firstly, the Royal Decree-Law includes a list of 78 municipalities that were particularly [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":11631,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[105],"tags":[],"class_list":["post-11637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/11637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/comments?post=11637"}],"version-history":[{"count":3,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/11637\/revisions"}],"predecessor-version":[{"id":11648,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/11637\/revisions\/11648"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media\/11631"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media?parent=11637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/categories?post=11637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/tags?post=11637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}