Summary table: Measures approved as a result of the DANA that affect personal income tax: Royal Decree-Law 6/2024, of November 5, Royal Decree-Law 7/2024, of November 11, and Royal Decree 8/2024, of November 28

FOR ALL AFFECTED TAXPAYERS IN GENERAL
	RULE THAT REGULATES IT	RATING AND TAXATION	ASSUMPTIONS AND AMOUNT	REQUIREMENTS
AID FOR PERSONAL INJURY	Art. 3.1 Royal Decree-Law 6/2024	Capital gains exempt from personal income tax by art. 12.7 Royal Decree-Law 6/2024	Assumptions : -Death and -Absolute and permanent disability. Amount: 72,000 euros	Art.19 Royal Decree 307/2005, of March 18, except for the economic dependency of art.19.1 c) and d). In the event of death, beneficiaries may be those listed in Article 19 of Royal Decree 307/2005, without having to live with the deceased at the time of the DANA.
AID FOR MATERIAL DAMAGE	Art. 3.2 and 3 Royal Decree-Law 6/2024	Capital gain exempt from personal income tax for the DAquinta.1c) Personal Income Tax Law with nuances: In case of destruction* : - If it helps > V. acquisition of the destroyed heritage element: 100% exempt - If it helps < V. acquisition of the heritage element: Computable PP. In case of repair : Only the portion of the aid that exceeds the cost of the repair is included in the tax base. NOTE: Repair costs, up to the amount of the aid, are not deductible expenses, nor can they be included as improvements for the purposes of depreciation or future transfers.	Assumptions : art. 15 Royal Decree 307/2005 Maximum amounts: those established in art. 3.2 d) Royal Decree-Law 6/2024	Articles 15, 16 and 17 Royal Decree 307/2005, of March 18, with the special provisions of Royal Decree-Law 6/2024 The provisions of article 17.b) and c) of Royal Decree 307/2005 shall not apply. If the only habitual resident of the damaged home is a deceased person, beneficiaries for personal injuries under art. 19 Royal Decree 307/2005 may apply for this aid.
HELP WITH THE AUTO REBOOT PLAN +: “Zero” section and “Eco/C” section	Art. 2 et seq. Royal Decree-Law 8/2024	Capital gain exempt by the Fifth Law 35/2006.	Object : - Acquisition and registration in Spain of vehicles, starting from October 2024 inclusive, - Direct acquisition, starting from that same date, of a pre-owned vehicle which, in this case, must be previously owned by a dealer and registered in Spain in their name with a date after October 30, 2021. Amounts: See Annexes I and II of Royal Decree-Law 8/2024.	Beneficiaries : natural persons of legal age resident in Spain who do not fall into the category of self-employed persons according to art. 1 Law 20/2007, of July 11, who meet the conditions and obligations of arts. 4 and 13, respectively, of Royal Decree-Law 8/2024. The heirs of persons mentioned above, who died as a result of the DANA, may also have the status of beneficiaries, under the terms of article 1, and can prove this status as heir by means of the documentation indicated in article 10.2. This status will place them in the same position as those who have not died, with the same circumstances except, where applicable, as provided for in letter b) of article 4.2. Generally, each applicant for aid may only be eligible for one subsidy per damaged vehicle . If you can prove ownership of more than one vehicle insured with the General Directorate of Traffic, you may be eligible, in the case of individuals, for a maximum of two subsidies. Compatibility with other aids: - Grants section ZERO: will not be compatible with other aid, in accordance with Article 9 of Regulation (EU) 2021/241 of the European Parliament and of the Council. - ECO/C section grants: compatible with other aid without the total sum of the aid received by the beneficiary exceeding 100  % of the price of the subsidized vehicle.
GRANTS FOR STUDENTS AFFECTED BY DANA	Art. Royal Decree-Law 8/2024	Capital gains exempt under the fifth Advanced Development Act of Law 35/2006 (Art. 45.10 Royal Decree-Law 8/2024). .	Amount : 600 euros/student. Object: intended to cover the costs of replacing textbooks and school or study materials. * These grants are compatible with other public or private, national or international grants or subsidies awarded for the same purpose, without, in any case, the sum of all the grants obtained being able to exceed the cost of acquiring the textbooks and school or study materials that need to be replaced .	The beneficiaries will be the students and families with student children, who meet the following conditions: a) That they take the courses included in Organic Law 2/2006, of May 3, on Education; in Law 1/2024, of June 7, which regulates higher artistic education and establishes the organization and equivalences of professional artistic education or grades D and E of the vocational training system included in Organic Law 3/2022, of March 31, on the Organization and Integration of Vocational Training. b) That they also meet one of the following conditions: Who reside in any of the municipalities included in the annex of Royal Decree-Law 6/2024; who meet, either themselves or their family unit, the requirements to be beneficiaries of the housing aid established in article 3.2 of Royal Decree-Law 6/2024, and who have submitted an application for the same. That, not having their habitual residence affected by the damage caused by the DANA, the textbooks, school or study materials owned by them were located in the educational centers located in the municipalities listed in the annex to Royal Decree-Law 6/2024, and had become unusable.
AID FOR UNIVERSITY STUDENTS AFFECTED BY DANA.	Art. 46 Royal Decree-Law 8/2024	Capital gain exempt by the fifth AD.3 Law 35/2006 (Art.46.14 Royal Decree-Law 8/2024).	Amount : 600 euros/student. Object: intended to cover the costs of study materials for use by students taking the courses. * These grants are compatible with other public or private, national or international grants or subsidies awarded for the same purpose, without, in any case, the sum of all the grants obtained being able to exceed the cost of acquiring the textbooks and school or study materials that need to be replaced .	The beneficiaries will be university students who meet the following conditions: a) That they pursue the studies referred to in Organic Law 2/2023, of March 22, of the University System. b) That they reside in any of the municipalities included in the annex of Royal Decree-Law 6/2024, of November 5. c) That they also meet one of the following conditions: That either they or their family unit meet the requirements to be beneficiaries of the housing aid established in Article 3.2 of Royal Decree-Law 6/2024, and that they have submitted an application for it. That, not meeting the requirements of section 1 above, they have lost their study material or it has become unusable.
ACCESSIBILITY AID FOR PEOPLE WITH DISABILITIES	Art. 51 Royal Decree-Law 8/2024	Capital gains exempt from personal income tax by the Fifth Personal Income Tax Law.	Maximum amount of 3 million to the municipalities of art.51.2. The grant will be compatible with grants, aid, income or resources for the same purpose, from any public administration, or public or private entity, national, from the European Union or from international organizations, including non contributory pensions.	Beneficiaries: People with disabilities who, as a result of the DANA that occurred between October 28 and November 4, 2024, have suffered irreparable losses or damage to the material or products they have available for their personal autonomy. Requirements: a) That prior to the DANA that occurred between October 28 and November 4, 2024, they had material or products for their personal autonomy. b) That as a result of the aforementioned DANA they have suffered irreparable losses or damages to that material or products. c) That they are registered in one of the municipalities included in the scope of Royal Decree-Law 6/2024, or have their workplace or care center in those municipalities.
ADVANCE DISPOSITION OF CONSOLIDATED ERDS	Art. 51 Royal Decree-Law 7/2024	In all these cases, exceptionally and exclusively during the period between November 13, 2024 and May 12, 2025 , pension plan participants, as well as insured persons of insured pension plans and company social security plans and mutual members of social security mutual funds, for their complementary funds, may have early access to their economic rights: When they are owners of agricultural, forestry or livestock farms, commercial, industrial and service establishments, workplaces and similar, located in the municipalities included in Annex 1 of Royal Decree-Law 6/2024 and that have suffered damage as a direct consequence of the DANA; When they are self-employed workers who are forced to suspend or cease their activity as a direct consequence of the DANA, due to accidents occurring in the aforementioned municipalities; In the case of workers affected by ERTE based on the provisions of art. 47.5 of the consolidated text of the ET Law, of companies with registered offices in the indicated municipalities that have suffered damages as a direct consequence of the DANA; In the event of loss of the primary residence, or damage to said residence, as well as damage to the belongings of said residence when these events have occurred as a direct consequence of the DANA and the residence is located in said municipalities. Maximum withdrawal amount: The maximum withdrawal limit per participant, insured or mutual member, for all pension plans, insured pension plans, company social security plans and social security mutual funds of which they are holders and for all the situations indicated, will be the result of prorating the annual Public Indicator of Multiple Effects Income (IPREM) for 12 payments in force for the 2024 financial year (which amounts to 7,200 euros) multiplied by three for a maximum period of six months computed from November 13, 2024. (7,200 euros x 3) ÷ 12 x 6 = 10,800 euros Refund of consolidated rights : taxation as income from work.