The BOE of 19 February 2026 publishes Royal Decree-Law 5/2026, of 17 February, adopting urgent measures in response to damage caused by various severe weather events, with particular impact on the autonomous communities of Andalusia and Extremadura. The package exceeds €7,000 million.
Context
On 10 February 2026, the Council of Ministers declared the territories damaged by floods and other severe weather events that occurred between 10 November 2025 and 9 February 2026 as seriously affected civil protection emergency areas.
Labour and Social Security measures
Cessation-of-activity benefit for self-employed workers
Self-employed workers in the affected areas may access an extraordinary cessation-of-activity benefit under the following conditions:
- Maximum duration: until 31 May 2026.
- No prior minimum contribution period required.
- The period of receipt does not count as consumed for future cessation-of-activity benefits.
- Compatible with any employed activity that may be carried out concurrently.
Unemployment benefits
Employed workers in the affected areas may access unemployment benefits through simplified electronic processing, in accordance with the procedures set out in RDL 5/2026.
ERTEs by force majeure
Temporary Collective Redundancy Plans (ERTE) by force majeure linked to the DANA are processed on a preferential basis with exemption from employer contributions during the period of suspension or reduced working hours.
Tax measures
Exemptions from IRPF and Corporate Income Tax
Urgent aid granted by the Valencian Community, Andalusia and Extremadura for:
- Employment maintenance.
- Economic reactivation of self-employed workers and companies.
Is exempt from both IRPF and Corporate Income Tax.
Deferral of tax debts
Taxpayers in the affected areas may apply for deferral of tax debts without guarantee and with waiver of interest for a period of 6 months.
Measures for local authorities
The State mobilises a €2,000 million fund in direct transfers to:
- Cover the needs of affected local authorities during 2026.
- Reconstruction of municipal infrastructure.
- New: emergency aid may be advanced at 100 % of value for municipalities that request it, without the need for prior justification.
Territorial scope
The measures apply to municipalities included in the declaration of seriously affected area, belonging to:
- Andalusia: provinces of Córdoba, Málaga, Sevilla, Jaén and Granada.
- Extremadura: provinces of Badajoz and Cáceres.
- Valencian Community: complementary measures to those already adopted under previous RDLs (DANA of October 2024).
Recommendations
- Self-employed workers: apply for the extraordinary cessation-of-activity benefit as soon as possible through the cooperating mutual insurance society.
- Companies: process force majeure ERTEs with the regional labour authority, documenting the causal link with the DANA.
- Municipalities: apply for the 100 % advance on emergency aid to have immediate liquidity.
- Taxpayers: document aid received to justify the exemption in IRPF and Corporate Income Tax declarations.
At BMC we advise companies and self-employed workers affected by natural disasters on obtaining aid and complying with their tax and labour obligations. Contact us.
Specific regulatory framework
Royal Decree-Law 5/2026, of 17 February (BOE No. 43, of 19 February 2026), adopted under article 86.1 of the Constitution, is structured in 12 articles, four additional provisions and three final provisions.
Labour block: The extraordinary cessation-of-activity benefit for self-employed workers is governed by article 327 of the LGSS (RDLeg 8/2015), specifically amended for DANA events. The maximum duration until 31 May 2026 implies up to four monthly payments for those who apply in February. The benefit is calculated at 70% of the regulatory base (average of the last 12 months of contributions). ERTEs by force majeure are processed under article 47 of the Workers’ Statute, with exemption of 100% of employer contributions during total suspension and 75% during partial reduction of working hours.
Tax block: Exemptions from IRPF and Corporate Income Tax are added through an additional provision to article 7 of Ley 35/2006 on IRPF and article 4 of Ley 27/2014 on Corporate Income Tax. Deferral of tax debts is granted under article 65 of Ley 58/2003, General Tax Act, with waiver of guarantee for debts below €50,000 and waiver of interest during the 6-month deferral.
Municipal block: The €2,000 million fund is channelled under article 13 of Ley 47/2003, General Budget Act, with 100% advance for municipalities that request it through a resolution of the Secretariat of State for Territorial Administration.
Practical example: self-employed hospitality worker in a DANA area of Málaga
Case: Javier R., self-employed under direct estimation, runs a restaurant in Marbella (Málaga), a municipality included in the declaration of seriously affected area. He has had to close the premises for 45 days due to structural damage. Monthly contribution base: €1,700.
| Measure | Calculation | Amount |
|---|---|---|
| Cessation-of-activity benefit (4 months, 70% base) | 70% × €1,700 × 4 | €4,760 |
| Exemption from self-employed SS contributions (4 months) | €1,700 × 30.6% × 4 | €2,080 saved |
| Deferral of Q1/2026 VAT (Form 303, no interest, 6 months) | Variable depending on debt | Interest saved |
| Direct aid from Junta de Andalucía (exempt from IRPF/IS) | According to regional scale | Variable |
Steps taken: application for benefit from the mutual insurance society (ASEPEYO) on 22 February 2026; deferral of form 303 before the AEAT Málaga office with AEMET certificate; application for direct aid from the Junta de Andalucía for damage to premises.
Common errors BMC corrects
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Applying for cessation-of-activity benefit after the period expires. Article 4.3 of RDL 5/2026 requires the application to be submitted while the affected-area declaration is in force (until 31 May 2026). Applications submitted after this date are not accepted even if the damage is earlier.
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Not combining the contribution exemption with the cessation-of-activity benefit. RDL 5/2026 exempts contributions during the period of benefit receipt. Many self-employed workers incorrectly believe they must continue paying contributions while receiving the benefit.
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Including exempt aid in the Corporate Income Tax base. Regional government grants under RDL 5/2026 must be recorded in account 740 (grants), but an extra-accounting exemption adjustment must be made when settling Corporate Income Tax (form 200).
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Not notifying damage to the Consorcio de Compensación de Seguros. If a policy with extraordinary risk cover exists, the Consorcio’s compensation is additional to RDL aid and must be applied for separately. The notification deadline is 7 working days from the incident; failure to comply extinguishes the right.
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Processing an ERTE without force majeure documentation. The regional labour authority (in Andalusia: the Consejería de Empleo) requires the AEMET report certifying the weather event and the Government Delegation certificate declaring the affected area. Without these documents, the ERTE becomes an ordinary economic, technical or organisational ERTE with more demanding requirements.
Next steps
- Verify that the company’s municipality is listed in Annex I of RDL 5/2026 as a seriously affected area (also check the Ministry of Territorial Policy website)
- Apply for the cessation-of-activity benefit from the cooperating mutual insurance society before 31 May 2026
- Submit the tax debt deferral to the AEAT with the AEMET certificate as supporting documentation
- Process the force majeure ERTE with the regional Employment Ministry with the AEMET report and Government Delegation certificate
- Notify damage to the Consorcio de Compensación de Seguros within 7 working days if a policy with extraordinary risk cover exists
- Apply for direct regional aid in accordance with calls published by the Junta de Andalucía or the Junta de Extremadura
