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The resolution regulates the procedure for compensating damage caused by floods and other events in municipalities within Andalusia and Extremadura through tax benefits on IBI (Property Tax) and IA (Non-transferable Asset Tax) instalments for the 2026 financial year (ref. BOE index). This measure is established in accordance with Articles 15 and 23 of Royal Decree-Law 5/2026, of 17 February. The objective is to mitigate the economic impact of the catastrophes suffered in these autonomous communities.
For individuals and businesses affected by flooding in the specified municipalities of Andalusia and Extremadura, the regulation allows for a reduction in the IBI and IA tax burden for the 2026 financial year (ref. BOE index). Those affected may apply these tax benefits to compensate for the damage suffered, alleviating tax pressure following the catastrophe.
The tax team reviews your specific situation.
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