This exemption, which seeks to mitigate the impact of the DANA, is based on the criteria established by the General Directorate of Taxes. Although Decree-Law 16/2025 was not validated in the Congress due to the rejection of PP and Vox, the General Directorate of Taxes has considered that the modifications introduced by said norm were in force on the accrual date of the IRPF for 2025, deploying their full legal effects.
“"The General Directorate of Taxes has considered that on the accrual date of the IRPF for 2025, the modifications introduced by said norm were in force and deploying their full legal effects, so they are applicable in 2025."
Furthermore, aid granted by local administrations will also be exempt, according to the fifth additional provision of Law 35/2006 of the IRPF. This exemption applies to all aid related to the DANA in which the beneficiaries are natural persons who have suffered damages that determine the destruction or the need for repair of their assets.
Likewise, aid originating from private donations made to city councils is exempt from taxation, provided that its call and distribution have been carried out through the corresponding local entity. Thus, direct aid from the Government of Spain, the autonomous administration, and the local administration is excluded from taxation.
To facilitate the work of citizens and agencies in filing their income tax returns, the Tax Agency has published a detailed guide on its website that includes all aid granted by administrations and their respective exemption.
