Reduction for economic activities due to damage caused by DANA: 25 percent

Regulations: art. 11 Royal Decree-Law 7/2024, of November 11 ( BOE of November 12) and Additional Provision Fifth Order HAC /1347/2024, of November 28

Once the general reduction of 5% has been applied, and only for those taxpayers who carry out their economic activity in the municipal areas mentioned in the annex to Royal Decree-Law 6/2024, of November 5, which adopts urgent response measures to the damage caused by the Isolated Depression at High Levels (DANA) in different municipalities between October 28 and November 4, 2024, and determine the net income of said activity by the objective estimation method, the net income of modules of 2024 corresponding to such activities may be reduced by 25% . The reduction must be entered in box [0161] of the declaration. 

See also for this purpose the summary table contained in Chapter 2.

Note: due to the consequences of the damage caused by the Isolated Depression at High Levels (DANA) in different municipalities between October 28 and November 4, 2024, article 11 of Royal Decree-Law 7/2024, of November 11, which adopts urgent measures to promote the Immediate Response, Reconstruction and Relaunch Plan against the damage caused by the Isolated Depression at High Levels (DANA) in different municipalities between October 28 and November 4, 2024 ( BOE of November 12), has established for the economic activities carried out in said municipalities, detailed in the Annex of the aforementioned Royal Decree-Law, a special reduction, similar to that established for the island of La Palma after the volcanic eruption of Cumbre Vieja .