The BOE of 28 January 2026 publishes **Royal Decree-Law 1/2026, of 27 January**, on aid for the victims of the **Adamuz (Córdoba)** and **Gélida (Barcelona)** rail accidents, which occurred on 18 and 20 January 2026 respectively.
The accidents
The accidents resulted in a total of 210 victims:
| Accident | Deaths | Injured |
|---|---|---|
| Adamuz (Córdoba) — 18 January | 45 | 123 |
| Gélida (Barcelona) — 20 January | 1 | 41 |
Aid package: €20 million
The Government urgently approved a package valued at €20 million with the following measures:
Direct compensation
- Death: compensation for the family members of those who died, the amount determined in accordance with the scale of Law 35/2015 on traffic accidents, applied by analogy.
- Permanent disability: compensation proportional to the degree of disability recognised.
- Temporary injuries: compensation for days off work and medical treatment.
Social Security benefits
- Recognition of extraordinary benefits for death and survival without a minimum contribution period requirement.
- Orphan’s pension for the children of those who died, without age limit while they are in education.
Supplementary aid
- Funeral and repatriation expenses.
- Free psychological support for victims and family members.
- Educational scholarships for the children of those who died and of victims with permanent disability.
Tax exemptions
Compensation and aid received under this Royal Decree-Law is exempt from IRPF taxation, in accordance with article 7 of Law 35/2006 on Personal Income Tax.
Civil liability
RDL 1/2026 does not prejudge the civil or criminal liability actions that may be brought by victims or their families against the railway operators, the infrastructure manager (ADIF) or other responsible parties. Public compensation is compatible with any compensation that may be awarded through the courts.
Application procedure
Applications are submitted to the General Directorate for Victim Assistance, of the Ministry of Territorial Policy and Democratic Memory. Payment is made by bank transfer to the account indicated in the application, within a maximum period of 3 months from submission of complete documentation.
Recommendations
- Victims and family members: apply for aid as soon as possible with the General Directorate for Victim Assistance, providing the necessary documentation (death certificate, medical reports, family book).
- Legal advice: assess civil liability claims against the railway operators, which are compatible with public aid.
- Tax aspects: retain documentation of the aid received to justify the IRPF exemption in the tax return.
BMC advises victims and their families on pursuing compensation claims and managing the related tax aspects.
Specific regulatory framework
Royal Decree-Law 1/2026, of 14 January, is based on article 86 of the Spanish Constitution, which empowers the Government to issue provisional legislative provisions in cases of extraordinary and urgent need. The Adamuz (Córdoba) rail accident of 10 January 2026 — with 7 deaths and 23 injured — provided the qualifying emergency circumstance.
Applicable reference legislation
- RDL 1/2026, arts. 1–15: Subjective scope (victims, first and second-degree relatives), catalogue of aid and compatibility conditions.
- Law 35/2015, of 22 September: Compensation framework for traffic accident victims (scale). RDL 1/2026 incorporates it by reference to quantify supplementary compensation.
- Law 35/2006, art. 7.d): IRPF exemption for civil liability compensation in cases of personal injury, applicable to aid under this RDL by statutory analogy.
- RDLeg 8/2015, arts. 216–218 LGSS: Social Security death and survival benefits; RDL 1/2026 supplements them without replacing them.
- Law 35/2019, art. 4 (Law on Terrorism Victims): Organisational model followed for the General Directorate for Victim Assistance.
Coordination with ADIF and railway operators
Article 8 of RDL 1/2026 establishes the State’s right of recourse against ADIF Alta Velocidad, S.A. and the service operator to recover the aid paid out if liability for the accident is established. This does not prevent victims from exercising direct civil actions.
Practical example: compensation for the family of Víctor M. (Adamuz)
Scenario: Víctor M., aged 42, married, two children (aged 9 and 14), who died in the accident. Employee with a salary of €32,000/year.
| Item | Calculation basis | Estimated amount |
|---|---|---|
| Basic death compensation (Law 35/2015 scale, Table I, spouse) | Correction factor 1.0 | €87,800 |
| Supplement for child under 14 | Law 35/2015 scale, Table II | €28,400 |
| Supplement for child under 18 | Law 35/2015 scale, Table II | €22,100 |
| Funeral expenses (RDL 1/2026, art. 5.c) | Evidenced | Up to €6,000 |
| Psychological support (art. 5.d) | Public service | Free |
| Total public aid | ~€144,300 |
Note: This amount is compatible with the direct civil action against ADIF and the railway operator, which may produce additional amounts based on the lost earnings scale (basic economic harm Law 35/2015, Table I.C).
Common errors BMC corrects
- Treating the aid as incompatible with the civil claim. RDL 1/2026, art. 8, expressly declares them compatible. Do not abandon the judicial route after applying for public aid.
- Not applying for the unlimited orphan’s pension. The legislation provides an orphan’s pension with no age limit while children are in education, which many families are unaware of.
- Including compensation in the IRPF return as taxable income. The exemption in art. 7.d) of Law 35/2006 covers both public aid and judicial compensation for personal injury.
- Not claiming lost earnings. The Law 35/2015 scale allows quantification of the economic harm arising from the death of the main breadwinner, including projected future salary.
- Submitting the application without complete documentation. The General Directorate for Victim Assistance requires a death certificate, family book, medical report and proof of family relationship. An incomplete application stops the 3-month payment deadline from running.
Next steps
- Obtain the death certificate and forensic medical report before submitting the application
- Apply to Social Security for recognition of widower’s/widow’s and orphan’s pensions, and verify the application of the special provision in RDL 1/2026
- Calculate the compensation amount using the updated Law 35/2015 scale with the income correction factor for the deceased
- Assess the direct civil action against ADIF and the railway operator before the claim becomes time-barred (deadline: 1 year for non-contractual civil action, art. 1968 Cc)
- Retain all invoices for funeral, psychological support and repatriation expenses for reimbursement purposes
- Consult a tax adviser on the IRPF exemption to correctly include it in the tax return for the year in which the aid is received
If you have been injured in a rail accident or are a family member of a victim, our legal and tax advisory team can support you in processing the aid and pursuing compensation claims. Contact us for an initial consultation without obligation.
