BOE-A-2026-23602 ·11 November 2026 ·Royal Decree-Law critical
Administrative

Taxpayers in DANA Adam affected areas: exemptions in IBI, IA for 2026 and reduction of net yields in IRPF

Royal Decree-Law 33/2026 adopts urgent measures to mitigate the damage caused by the DANA Adam between October 17 and 19, 2026. The law establishes exemptions in Property Tax (IBI) and reductions in Economic Activities Tax (IAE) for the 2026 fiscal year for properties directly damaged, allowing for the refund of amounts already paid. Additionally, for agricultural activities, a reduction in net yield indices for Personal Income Tax (IRPF) is provided (Chapter IV).

In 3 key points

  1. IBI exemptions and IAE reductions for the 2026 tax year for directly damaged properties (capítulo IV)
  2. Reduction of net yield indices for IRPF purposes regarding agricultural activities in the affected area (capítulo IV)
  3. Exemption from the cadastral accreditation fee for property certifications in affected municipalities (capítulo IV)

How it affects those involved

Owners of properties directly damaged by the DANA may benefit from IBI exemptions and IAE reductions for the 2026 tax year, with the right to claim refunds for amounts already paid (Chapter IV). Farmers and livestock breeders in the affected area will see a reduction in their net yields for IRPF calculations through the modification of the indices set out in Order HAC/1425/2025 (Chapter IV). Affected local authorities will receive compensation from the State Treasury to prevent revenue loss resulting from these tax benefits (Chapter IV).

Frequently asked questions

Can I recover the IBI I have already paid this year if my house was damaged by the DANA?
Yes, taxpayers who have paid the 2026 tax bills may request a refund of the amounts paid if the property was directly damaged (Chapter IV).
How does this regulation affect farmers in the area?
A reduction in net yield indices is applied to the objective estimation method for IRPF regarding agricultural holdings and activities carried out in the affected area (Chapter IV).
What happens to the local councils that lose money due to these exemptions?
The tax benefits for IBI and IAE will be compensated by the State Treasury to prevent the loss of revenue for the affected local authorities (Chapter IV).

Lifecycle

2026-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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