Beneficiaries

The affected by DANA listed below can have more time to file their next tax returns and make their next payments.

The beneficiaries of this extension of deadlines are the following:

• Taxpayers who do not carry out economic activities.

• Taxpayers who carry out economic activities whose volume of operations in 2023 did not exceed 6,010,121.04 euros (including groups with the same limit on volume of operations for all entities that comprise them).

That, as of October 28, 2024 they had their tax domicile, or operating establishment, or properties declared to be related to the activity, in any of the municipalities affected by the DANA.

In relation to groups of entities, this requirement will be deemed to be met when the dominant or representative entity, or any of the dependent entities, is domiciled, has its operating establishment or real estate assets affected by its activity in said territorial area there.

See list of municipalities affected by the DANA

No application is required for the extension of deadlines to apply. The extension will be applied by default.