DANA relief aid and its taxation in IRPF 2025
How DANA disaster relief paid to those affected by the 29 October 2024 floods is taxed in the 2025 Spanish income tax (IRPF) — state, regional (GVA), municipal and private aid. Almost all exempt under DA 5ª of Law 35/2006 IRPF, RDL 6/2024, 7/2024, 8/2024, 16/2025 and 10/2026. Exceptions that are taxed.
E EXEMPT aid (not reported)
- Most regional GVA aids (DA 5ª Law 35/2006)
- State aids: death, housing damage, vehicles, students
- Municipal councils for destruction (DA 5ª.1.c)
- Employer → employee (DA 3ª RDL 6/2024)
T Aid that IS TAXED
[0178]Direct estimation — Other income (subsidies)[1478]Modules — Other business receipts[0301]Section F1 — Other capital gains/losses from public aid
This guide summarises how the relief aid paid to those affected by the DANA of 29 October 2024 in the Valencia Region is taxed in the 2025 personal income tax (IRPF). The general rule is exemption: the vast majority of aid (GVA regional, state, municipal, private donations and from non-profit organisations) is not included in the taxable base of personal income tax, under the 5th Additional Provision of Act 35/2006 IRPF and Royal Decree-laws 6/2024, 7/2024, 8/2024, 16/2025 and 10/2026. Some narrow cases are taxed as business activity income: CMODAN, EMDANA, ICO-MAPA-SAECA, SAECA guarantees, bookshops, cinemas and the performing arts. Aid paid by the employer to the employee is exempt (3rd AP RDL 6/2024) up to the amount of certified damages, during the period from 29 October to 31 December 2024.
🔵 Main legal framework: Additional Provision 5 (DA 5ª) of Law 35/2006 IRPF; Royal Decree-Law 6/2024, of 5 November; Royal Decree-Law 7/2024, of 11 November; Royal Decree-Law 8/2024, of 28 November; Royal Decree-Law 16/2025; Royal Decree-Law 10/2026, of 28 April; Decrees of the Valencian Government Council (DOGV).
General rule: DANA aid is exempt
DA 5ª of Law 35/2006 IRPF declares exempt all public aid intended to repair property damage caused by floods or other natural causes to capital assets (home, vehicles, household goods). Virtually all DANA aid falls under this exemption, supplemented by the specific Royal Decree-Laws of the central government and by Decree-Law 12/2024 of the Valencian Government Council.
🟡 Important — destruction and repair, two different rules: For destruction of a capital asset, the aid is fully exempt when it is equal to or greater than the acquisition value; if the aid is lower than the acquisition value, the difference is a computable capital loss (DA 5ª.1.c of Law 35/2006). For repair, the aid is exempt only up to the actual cost: any portion that exceeds the repair cost is included in the taxable base.
📌 Practical summary:
- The vast majority of DANA aid (state, regional, local and from non-profit entities) is exempt.
- Not exempt (business activity income): CMODAN, EMDANA, ICO-MAPA-SAECA, SAECA guarantees, bookshops, cinemas, performing arts.
- Employer-to-employee aid: exempt up to certified damage, period 29 Oct – 31 Dec 2024.
- Private donations: not subject to IRPF; subject to ISD (with 100 % reduction under DL 12/2024 up to 150,000 €).
Regional aid (Valencian Government — GVA)
Aid for citizens
| Aid | Amount | Classification | Taxation |
|---|---|---|---|
| 1.1 — First-need aid (6,000 €) | 6,000 € per dwelling | Capital gain | Exempt (DA 5ª) |
| 1.2 — Rental aid | Up to 800 €/month × 12 m + deposit | Capital gain | Exempt (DA 5ª) |
| 1.3 — Vehicles (Decree 5/2025) | Amounts in Annex of Decr. 126/2025 | Capital gain | Exempt (DA 5ª) |
| 1.4 — Vehicles II (Decree 83/2025) | Amounts in Annex of Decr. 126/2025 | Capital gain | Exempt (DA 5ª) |
| 1.5 — Vehicle adaptation for disability | Up to 5,000 € | Capital gain | Exempt (DA 5ª) |
| 1.6 — Demolition of dwellings | Up to 16,000 €/dwelling (more for buildings) | Capital gain | Exempt (DA 5ª) |
| 1.7 — Large and single-parent families | 1,000 € per family | Capital gain | Exempt (DA 5ª) |
| 1.8 — Families with vulnerable minors | 2,000 € per family | Capital gain | Exempt (DA 5ª) |
| 1.9 — DANA thermal voucher | 397.93 € per dwelling | Capital gain | Exempt (DA 5ª) |
| 1.10 — Lifts in affected buildings | 1,000 € – 50,000 € per project | Capital gain | Exempt (DA 5ª) |
1.1 — First-need aid (6,000 €)
Amount 6,000 € per dwelling
Classification Capital gain
Taxation Exempt (DA 5ª)
1.2 — Rental aid
Amount Up to 800 €/month × 12 m + deposit
Classification Capital gain
Taxation Exempt (DA 5ª)
1.3 — Vehicles (Decree 5/2025)
Amount Amounts in Annex of Decr. 126/2025
Classification Capital gain
Taxation Exempt (DA 5ª)
1.4 — Vehicles II (Decree 83/2025)
Amount Amounts in Annex of Decr. 126/2025
Classification Capital gain
Taxation Exempt (DA 5ª)
1.5 — Vehicle adaptation for disability
Amount Up to 5,000 €
Classification Capital gain
Taxation Exempt (DA 5ª)
1.6 — Demolition of dwellings
Amount Up to 16,000 €/dwelling (more for buildings)
Classification Capital gain
Taxation Exempt (DA 5ª)
1.7 — Large and single-parent families
Amount 1,000 € per family
Classification Capital gain
Taxation Exempt (DA 5ª)
1.8 — Families with vulnerable minors
Amount 2,000 € per family
Classification Capital gain
Taxation Exempt (DA 5ª)
1.9 — DANA thermal voucher
Amount 397.93 € per dwelling
Classification Capital gain
Taxation Exempt (DA 5ª)
1.10 — Lifts in affected buildings
Amount 1,000 € – 50,000 € per project
Classification Capital gain
Taxation Exempt (DA 5ª)
Aid for professionals and businesses (GVA)
| Aid | Amount | Classification | Taxation |
|---|---|---|---|
| 2.1 — Job retention | 5,000 € – 30,000 € | Business activity income | Exempt (DA 5ª + Art. 20 RDL 16/2025 + Art. 1 RDL 10/2026) |
| 2.2 — Self-employed without employees | 3,000 € (2024 and 2025) | Business activity income | Exempt (DA 5ª + Art. 20 RDL 16/2025 + Art. 1 RDL 10/2026) |
| 2.3 — Industrial SMEs (IVACE) | Per Decree 51/2025 | Business activity income | Exempt (DA 5ª) |
| 2.4 — Retail, hospitality, services SMEs | Per Decree 51/2025 | Business activity income | Exempt (DA 5ª) |
| 2.5 — DANAIN (cultural sector) | Per damage assessment | Mixed (see detail) | Exempt (DA 5ª) |
| 2.6 — DANAED (publishing sector) | 4,000 € – 150,000 € | Business activity income | Exempt (DA 5ª) |
| 2.7 — CMODAN (commerce digitalisation) | Up to 30,000 € | Business activity income | Taxable, not exempt |
| 2.8 — EMDANA (municipal reactivation) | 5,000 € – 30,000 € | Business activity income | Taxable, not exempt |
| 2.9 — Valencian cultural heritage | Up to 600,000 € (real estate) / 120,000 € (movables) | Capital gain | Exempt (DA 5ª) |
2.1 — Job retention
Amount 5,000 € – 30,000 €
Classification Business activity income
Taxation Exempt (DA 5ª + Art. 20 RDL 16/2025 + Art. 1 RDL 10/2026)
2.2 — Self-employed without employees
Amount 3,000 € (2024 and 2025)
Classification Business activity income
Taxation Exempt (DA 5ª + Art. 20 RDL 16/2025 + Art. 1 RDL 10/2026)
2.3 — Industrial SMEs (IVACE)
Amount Per Decree 51/2025
Classification Business activity income
Taxation Exempt (DA 5ª)
2.4 — Retail, hospitality, services SMEs
Amount Per Decree 51/2025
Classification Business activity income
Taxation Exempt (DA 5ª)
2.5 — DANAIN (cultural sector)
Amount Per damage assessment
Classification Mixed (see detail)
Taxation Exempt (DA 5ª)
2.6 — DANAED (publishing sector)
Amount 4,000 € – 150,000 €
Classification Business activity income
Taxation Exempt (DA 5ª)
2.7 — CMODAN (commerce digitalisation)
Amount Up to 30,000 €
Classification Business activity income
Taxation Taxable, not exempt
2.8 — EMDANA (municipal reactivation)
Amount 5,000 € – 30,000 €
Classification Business activity income
Taxation Taxable, not exempt
2.9 — Valencian cultural heritage
Amount Up to 600,000 € (real estate) / 120,000 € (movables)
Classification Capital gain
Taxation Exempt (DA 5ª)
🟠 Exceptions that ARE taxed in the GVA block: CMODAN (2.7) and EMDANA (2.8). These are the only two regional DANA aids included in the taxable base as business activity income.
State aid
For households and individuals (Royal Decree-Law 6/2024 and 8/2024)
| Aid | Amount | Exemption rule |
|---|---|---|
| 3.1 — Death or incapacity | 72,000 € | Exempt under Art. 12.7 RDL 6/2024 |
| 3.2 — Material damage to dwellings | Up to 60,480 € (total destruction) | Exempt under DA 5ª.1.c Law 35/2006 |
| 3.3 — Restart Auto+ Plan (vehicles) | Annexes I and II of RDL 8/2024 | Exempt under DA 5ª |
| 3.4 — Students (books and materials) | 600 € per pupil | Exempt under Art. 45.10 RDL 8/2024 |
| 3.5 — University students | 600 € per student | Exempt under DA 5ª.3 + Art. 46.14 RDL 8/2024 |
| 3.6 — Accessibility for disability | Up to 3 M € per municipality | Exempt under Art. 51.9 RDL 8/2024 |
3.1 — Death or incapacity
Amount 72,000 €
Exemption rule Exempt under Art. 12.7 RDL 6/2024
3.2 — Material damage to dwellings
Amount Up to 60,480 € (total destruction)
Exemption rule Exempt under DA 5ª.1.c Law 35/2006
3.3 — Restart Auto+ Plan (vehicles)
Amount Annexes I and II of RDL 8/2024
Exemption rule Exempt under DA 5ª
3.4 — Students (books and materials)
Amount 600 € per pupil
Exemption rule Exempt under Art. 45.10 RDL 8/2024
3.5 — University students
Amount 600 € per student
Exemption rule Exempt under DA 5ª.3 + Art. 46.14 RDL 8/2024
3.6 — Accessibility for disability
Amount Up to 3 M € per municipality
Exemption rule Exempt under Art. 51.9 RDL 8/2024
🧮 Example: aid for total destruction of primary residence
- Acquisition value of the destroyed dwelling: 80,000 €
- RDL 6/2024 aid received: 60,480 €
- Since the aid (60,480 €) is lower than the acquisition value (80,000 €):
- Computable capital loss = 80,000 − 60,480 = 19,520 € (DA 5ª.1.c)
For workers, self-employed and entrepreneurs
| Aid | Amount | Taxation |
|---|---|---|
| 4.1 — Self-employed (direct AEAT aid) | 5,000 € | Exempt (Art. 11.13 RDL 6/2024) |
| 4.2 — Agrarian income (farms) | 30 % of revenue, max. 25,000 € | Exempt (DA 5ª + DA 16ª RDL 8/2024) |
| 4.3 — Agricultural machinery | Up to 150 % of damage, min. 500 € | Exempt (DA 5ª) |
| 4.4 — ICO-MAPA-SAECA (farms) | Up to 20,000 € | Taxable, not exempt |
| 4.5 — SAECA guarantees (farms) | Up to 75,000 € | Taxable, not exempt |
| 4.6 — Affected bookshops | Up to 30,000 € | Taxable, not exempt |
| 4.7 — Cinemas | Per screen count (Art. 70 RDL 7/2024) | Taxable, not exempt |
| 4.8 — Performing arts and music | Up to 25,000 € | Taxable, not exempt |
4.1 — Self-employed (direct AEAT aid)
Amount 5,000 €
Taxation Exempt (Art. 11.13 RDL 6/2024)
4.2 — Agrarian income (farms)
Amount 30 % of revenue, max. 25,000 €
Taxation Exempt (DA 5ª + DA 16ª RDL 8/2024)
4.3 — Agricultural machinery
Amount Up to 150 % of damage, min. 500 €
Taxation Exempt (DA 5ª)
4.4 — ICO-MAPA-SAECA (farms)
Amount Up to 20,000 €
Taxation Taxable, not exempt
4.5 — SAECA guarantees (farms)
Amount Up to 75,000 €
Taxation Taxable, not exempt
4.6 — Affected bookshops
Amount Up to 30,000 €
Taxation Taxable, not exempt
4.7 — Cinemas
Amount Per screen count (Art. 70 RDL 7/2024)
Taxation Taxable, not exempt
4.8 — Performing arts and music
Amount Up to 25,000 €
Taxation Taxable, not exempt
🟠 Exceptions that ARE taxed in the state block: ICO-MAPA-SAECA (4.4), SAECA guarantees (4.5), Bookshops (4.6), Cinemas (4.7) and Performing arts (4.8). They are included in the taxable base as business activity income.
Aid paid by local councils
Aid paid directly by municipal councils or other Local Authorities is exempt under DA 5ª.1.c) of Law 35/2006 IRPF when all three conditions are met:
- Granted directly by the council (own programme and own funds, or local-authority funds).
- For individuals who suffered damage to assets.
- With DANA origin (flooding, damage from natural cause).
🟡 Important — partial repair: if municipal aid is used for repair and exceeds the actual repair cost, the surplus is taxed. Repair costs, up to the amount of the aid, are neither deductible nor computable as a capital improvement.
The temporary or permanent eviction costs of the primary residence or of the business premises caused by DANA, paid by the council, are not included in the taxable base.
Private aid
From employer to employee (DA 3ª RDL 6/2024)
Extraordinary amounts paid by employers to their employees and/or their families to cover personal and material damage from the DANA are exempt from both IRPF and ISD subject to:
- Extraordinary nature: in addition to salary.
- Proof of the affected status and of the damage amount through an insurance certificate (or from a public agency if there is no insurance).
- Exemption period: amounts paid between 29 October and 31 December 2024.
- Cap: up to the certified damage amount.
Any excess above the certified damage is included in the taxable base.
From non-profit entities (Art. 3 RDL 10/2026)
Amounts paid by private non-profit entities (Law 49/2002) to individuals affected by the DANA are exempt up to the material damage suffered or the cost of repair or replacement of the damaged asset, for amounts received between 29 October 2024 and 31 December 2025.
Donations and Inheritance Tax (quick reference)
Decree-Law 12/2024 of the Valencian Government Council introduces specific reductions in the Inheritance and Gift Tax (ISD) for those affected:
- 100 % reduction of the taxable base on donations made between 29/10/2024 and 31/12/2025, in favour of persons who use the goods and rights received to repair or replace their own damaged property.
- Cap per taxpayer: 150,000 € (general) or 250,000 € (when devoted to the beneficiary's business activity).
- Time limit to use the funds: 12 months.
- Public deed required if the amount exceeds 4,000 € from the same donor.
- Not applicable to cash payments.
- 50 % reduction of the tax due on inheritance when the deceased died as a direct consequence of the storm, for relatives of Group III (2nd- and 3rd-degree collaterals, ascendants and descendants by affinity).
💡 Reminder: a donation as such does not enter the IRPF (it is a taxable event of the ISD, a separate regional tax). Only if you receive the amount under a heading other than a donation (public aid, indemnity, private aid) do you need to check the IRPF exemptions described above.
How to report DANA aid in the 2025 tax return
- Exempt aid: not included in the taxable base. Keep the supporting documents — the AEAT may request proof during the 4-year limitation period.
- Non-exempt aid (CMODAN, EMDANA, ICO-MAPA-SAECA, SAECA guarantees, bookshops, cinemas, performing arts) as business activity income:
- In direct estimation: reported as income of the year in the "Other income / Subsidies and indemnities" line of the activity's P&L. In case of adjustment, box
[0178]"Other income". - In modules (objective estimation): increases net activity income through box
[1478]"Other business receipts".
- In direct estimation: reported as income of the year in the "Other income / Subsidies and indemnities" line of the activity's P&L. In case of adjustment, box
- Capital gain or loss from DANA aid (excess over repair cost, or loss from destruction when aid is lower than acquisition value): reported in Section F1 of Form D-100, box
[0301]"Other capital gains from public aid" (2025 AEAT Manual, ch. 11).
Related
- General IRPF questions — exemptions applicable to DANA aid within the general IRPF regime.
- Regional deductions — specific Valencian Government deductions for DANA damage to housing and contributions to own funds.
- Capital gains and losses — treatment of losses from destruction of assets partially covered by aid.
Frequently asked questions
I received the GVA 6,000 € first-need aid. Do I have to declare it?
No. It is exempt under DA 5ª of Law 35/2006 IRPF (classified as an exempt capital gain). It is not included in the taxable base of the 2025 return.
I received 60,480 € from the State for total destruction of my home. Is it taxed?
It is exempt under DA 5ª.1.c) of Law 35/2006. If the acquisition value of your destroyed home was higher than 60,480 €, the difference generates a computable capital loss (reported in Section F1, box [0301]). If the acquisition value was equal to or lower than 60,480 €, the aid is fully exempt and you do not need to declare it.
My employer paid me 3,000 € extra for DANA damage to my home. Is it taxed?
It is exempt under DA 3ª of RDL 6/2024 if: (a) the employer paid it between 29 October and 31 December 2024, (b) you have an insurance certificate (or from a public agency) quantifying the damage, and (c) the amount does not exceed the certified damage. Any excess is taxed.
I am self-employed and received the 5,000 € direct AEAT aid. Is it taxed?
No. It is exempt under Art. 11.13 RDL 6/2024 and DA 5ª of Law 35/2006 IRPF, even though it counts as business activity income.
Is the CMODAN aid for commerce digitalisation taxed?
Yes. Together with EMDANA (municipal reactivation), they are the only two regional DANA aids that are taxable and not exempt. They are included in the net business activity income.
If I received a 50,000 € donation from a relative to repair DANA damage, is it taxed in IRPF?
It is not taxed in IRPF (a donation is a taxable event of the ISD, not of the IRPF). For ISD, Decree-Law 12/2024 GVA reduces the taxable base by 100 % if you use the amount to repair damaged property within 12 months, with a cap of 150,000 € per taxpayer and a public deed required if the donor gives more than 4,000 €.
What if I have also received compensation from the Insurance Compensation Consortium?
For the damages covered, the aid and the Consortium indemnity are added together when comparing against the acquisition value (in destruction) or the repair cost. In destruction: if the sum is equal to or higher than the acquisition value, everything is exempt; if it is lower, the difference is a computable capital loss. In repair: the portion of the sum that exceeds the actual repair cost is included in the taxable base (DA 5ª.1.c of Law 35/2006).