INTRODUCTION                                           

On November 12, 2024, Royal Decree-Law 7/2024, of November 11 , was published in the BOE , adopting 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.

This Royal Decree-Law contains a set of measures in different areas that complement or modify those already approved by Royal Decree-Law 6/2024, aimed at helping the affected population and restoring the infrastructure, goods and services affected by the DANA.

This document details the measures relating to taxation, social security and employment. It also lists the measures adopted in other areas.

FISCAL MEASURES               

Suspension of deadlines for taxpayers and for calculating the maximum duration of procedures processed by the tax authorities of the Autonomous Communities and Local Entities (Art. 10 RDL)

• The measures contemplated in art. 8 of RDL 6/2024, of November 5, will also be applicable to all taxpayers (even if they do not meet the requirements of the first paragraph of the aforementioned article), in relation to taxes and tax obligations whose actions, procedures and procedures are governed by the provisions of the LGT and its implementing regulations, which are carried out and processed by the tax administrations of the Autonomous Communities and Local Entities , and which are related to the municipalities included in the annex of Royal Decree-Law 6/2024.
• Likewise, it will be applicable in relation to Local Entities to the actions, procedures and processes that are governed by the consolidated text of the Law Regulating Local Finances approved by Royal Legislative Decree 2/2004, of March 5.

Reduction in 2024 of the net income calculated by the objective estimation method in the Personal Income Tax and of the accrued quota for current operations of the simplified regime of the Value Added Tax (Art. 11 RDL)

• Taxpayers in modules of A 25% reduction is established in the net income of modules for 2024 applicable to IRPF taxpayers who carry out economic activities in the municipal terms cited in the annex of Royal Decree-Law 6/2024, which will be applied to the net income corresponding to such activities.

This reduction will be applied to the RN resulting from applying the 5% reduction contemplated in section 1 of the first DA of the Module Order for 2024.

To determine the amount of the split payment corresponding to the last quarter of 2024 , the net income for the purposes of the split payment will be reduced by the proportional part thereof that corresponds to the economic activities carried out in the municipal terms affected by the DANA cited in the annex of Royal Decree-Law 6/2024.

• Taxpayers under the simplified regime VAT taxpayers who carry out business or professional activities in the municipalities mentioned in the annex of Royal Decree-Law 6/2024, and are covered by the simplified special regime, may reduce by 25 percent the amount of the fees accrued for current operations corresponding to such activities in 2024.

This reduction will be taken into account when calculating the annual fee for the simplified special regime for the year 2024.

Extraordinary waiver of the objective estimation method in personal income tax (Art. 12 RDL)    

• Personal income tax payers who were determining the net income from their activity in 2024 under the modular regime may waive the application of the same in said tax period 2024:
  • During the month of December of said year or
  • by submitting within the regulatory period the declaration corresponding to the fractional payment of the fourth quarter of 2024 in the manner provided for the direct estimation method (tacit waiver).

The above will apply to personal income tax payers who carry out economic activities in the municipal terms mentioned in the annex of Royal Decree-Law 6/2024 who have not ceased their activity prior to October 29, 2024 .

This extraordinary waiver will mean that the net income from all of its activities will be determined in the 2024 tax period in accordance with the simplified form of the direct estimation method, although the formal obligations corresponding to said tax period will be those provided for in sections 6 and 7 of article 68 of the RIRPF.

• Personal income tax taxpayers who have waived modules in accordance with this extraordinary waiver may again determine the net income of their economic activity in accordance with the objective estimation method in the year 2025 or 2026 , provided that they meet the requirements for its application and revoke the waiver:
  • During the month of December prior to the beginning of the year in which you must supply
  • By submitting on time the declaration corresponding to the fractional payment of the first quarter of the fiscal year 2025 or 2026, as appropriate, in the manner provided for the estimation method

Amendments to art. 8 of RDL 6/2024 regarding suspension and extension of deadlines. (DF eighth. Third RDL)

The cases of suspension and extension of deadlines are regulated in art. 8 of RDL 6/2024, although modifications are introduced in sections 1, 3 and 8 and a new section 11 is introduced.

These modifications apply retroactively to applications and procedures initiated under Royal Decree-Law 6/2024, of November 5 (DF second RDL 7/2024).

For educational purposes, all the cases of suspension and extension of deadlines regulated in article 8 of RDL 6/2024 are reproduced again in this note, with the modifications/corrections made by RDL 7/2024.

In relation to the subjective scope of application, the cases of suspension and extension of deadlines will apply:

• Taxpayers with a volume of operations in 2023 not exceeding 6,010,121.04 euros and other taxpayers who do not carry out economic activities who, as of 28-10-2024, had either their tax domicile or their operating establishment or real estate declared as related to their activity, located in any of the municipalities or areas thereof affected by the DANA (see Annex RDL 6/2024).
• Groups of Entities in VAT and consolidated declaration groups in IS when the dominant or representative entity, or any of the dependent entities is domiciled, has its operating establishment or declared real estate assets affected by its activity in said territorial area

The measures adopted are as follows:

• The deadlines for filing and paying tax returns and self-assessments within the scope of the AEAT's powers whose expiration date is between October 28 and December 31, 2024 are extended until January 30, 2025. This extension also applies to tax obligations arising from regulations derived from IIEE and environmental regulations , as well as to the accounting and reporting obligations corresponding to registered establishments located in municipalities or areas included in the Annex, regardless of the tax domicile of the taxpayers.
• The deadline for electronic submission of billing records for the month of November for VAT taxpayers who keep their record books through the Electronic Office in accordance with the provisions of article 62.6 of the RIVA is extended until December 16, 2024 .
• The deadlines for responding to requests, seizure proceedings and requests for information of tax significance, for making allegations before acts of opening said procedure or hearing, issued in procedures for the application of taxes, sanctions or declaration of nullity, return of undue income, rectification of material errors and revocation and other review procedures, which have not concluded on October 28, 2024, are extended until January 30, 2025 , unless the deadline granted by the general rule is longer.
• Deferral of payment of the debt corresponding to declarations-settlements and self-assessments whose submission and payment deadline ends between 10-28-2024 and 1-30-2025 .

Deferral of payment of debt will be granted, including that derived from withholdings, fractional payments of IS and those derived from taxes that must be passed on , under the following conditions:

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  • The deadline will be 24
  • No late payment interest will be charged during the first six months.
• The deadlines related to the auction and award of assets that have not concluded on November 7 are extended until January 30, 2025 for taxpayers who own assets that are being executed through

Likewise, in the auctions held by the State Tax Administration Agency through the Auction Portal of the State Agency of the "Official State Gazette", the bidder who has either his tax domicile or his operating establishment or real estate declared as related to his activity, located in any of the municipalities or areas thereof in the Annex to this royal decree-law, included in the "Zone seriously affected by a civil protection emergency" declared by Agreement of the Council of Ministers of November 5, 2024, or the assets subject to alienation are located in said zone or municipality, may request the cancellation of his bids and the release of the deposits constituted, provided that the bid submission phase had begun before October 28, 2024 and had not ended before said date.

Bidders and successful bidders who meet the requirements set out in the previous paragraph regarding auctions in which the bid submission phase has ended and provided that no certificate of the award of the goods or public deed of sale has been issued upon entry into force of this Royal Decree-Law shall also be entitled to a refund of the deposit and, where applicable, of the auction price paid, upon request. In this case, the loss of the deposit regulated in article 104.bis letter f) of the General Collection Regulations, approved by Royal Decree 939/2005, of July 29, shall not apply.

• The deadlines for filing an appeal for reconsideration or REA against actions of the AEAT or those related to taxes or customs duties that were not concluded on October 28, 2024, are extended until January 30, 2025 , unless the one granted as a general rule is higher.
• They are extended until February 5, 2025 (unless the period granted by the general rule is longer):
  • The deadlines for payment of the debt in the voluntary period of art. 62.2 of the LGT and those for payment in the executive period of art. 62.5 of the LGT, not concluded on November 7, 2024.
  • The expiration of the payment terms and installments of the deferral and installment agreements not concluded on November 7,

Taxpayers who have benefited from the extension of the deadline in section 2 of article 62 of the General Tax Law will be considered to be up to date with their tax obligations for the purposes of article 74.1 of the General Regulations on tax management and inspection actions and procedures and the development of the common rules for the procedures for the application of taxes approved by Royal Decree 1065/2007, of July 27.

• If the taxpayer, despite the possibility of availing himself of the extension of the terms of the previous sections or without making an express reservation to that right, responds to the requirement or request for information with tax significance or presents his allegations or appeals, the procedure will be considered to have been carried out. 
• Calculation of deadlines. The period between 28-10-2024 and 30-1-2025 will not be counted:
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  • For the purposes of the maximum duration of the procedures for the application of taxes, sanctions and review processed by the AEAT or for the recovery of State Aid, although during this period the Administration may promote, order and carry out essential procedures, internal procedures and those that do not generate new procedures to be completed by taxpayers.

In the case of tax groups that pay tax under consolidated corporate tax and under the special regime for groups of entities under VAT, if the above affects an entity that is not the representative of the group, the procedure followed with the representative of the group will also apply.

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  • For the purposes of the limitation periods of 66 of the LGT.
  • For the purposes of calculating the 6-month period for the initiation of the sanctioning procedure established in the second section of article 209 of the LGT.
  • Nor those that apply in matters of recovery of State Aid.
• Maximum duration of economic-administrative procedures: within the scope of the General State Administration, for the sole purposes of calculating the maximum duration periods of economic-administrative procedures referring to taxpayers domiciled in the affected municipalities or areas (see Annex), resolutions that put an end to them will be deemed to have been notified when an attempt at notification is proven between October 28, 2024 and January 30, 2024. In these cases, the period for appealing the resolution will not begin until said period has concluded, or until notification has occurred if the latter has occurred after that moment.
• Without prejudice to the general application to other administrative procedures within its scope of application of section nineteen of the Agreement of the Council of Ministers of November 5, 2024, by which the territory affected as a result of the Isolated Depression at High Levels (DANA) that has affected large areas of the Peninsula and the Balearic Islands between October 28 and November 4, 2024 is declared "Zone seriously affected by a civil protection emergency", the procedures of Chapter III of Royal Decree-Law 6/2024 will apply, regardless of their start date, the suspension of deadlines, extension of periods of expiration and submission of declarations and self-assessments, suspensions of calculation of the duration of the procedures for the purposes of expiration and interruption of the prescription and other procedural particularities provided for in the

These measures will apply to procedures whose processing was initiated before October 28, 2024 and which had not been completed by that date, as well as to procedures initiated from that date until January 30, 2025.

 

Modifications to direct aid to companies and professionals especially affected by the DANA regulated in art. 11 of RDL 6/2024 (DF eighth. Fourth RDL)

• The subjective scope of said aid is extended, and taxpayers, businessmen or professionals, who as of October 28 , 2024 had either their tax domicile or their operating establishment or real estate declared as related to their activity , located in any of the municipalities, or areas thereof affected by the DANA included in the annex of RDL 6/2024, may benefit from them.
• Beneficiaries of aid: self-employed workers and entities with their own legal personality legally constituted in Spain, who are taxpayers of personal income tax for economic activities or taxpayers of corporate income tax, provided that:
  • were registered in the census of entrepreneurs, professionals and withholding agents as of October 28, 2024 and
  • who have submitted the self-assessments corresponding to the 2023 financial year of the Personal Income Tax with declared economic activities, in the case of self-employed workers, or of the Corporate Income Tax with declared income, in the case of entities with their own legal personality legally constituted in Spain.
• Application for aid: The application for aid must be made in the manner and within the period indicated in RDL 6/2024, only a clarification is introduced regarding the bank account that is stated in the application for the payment of the aid, specifying that it must be a bank account in which the applicant appears as the holder .

This amendment applies retroactively to applications and procedures initiated under Royal Decree-Law 6/2024, of November 5 (second DF RDL 7/2024).

Modification of the exemption from IBI fees in art. 12.1 of LDL 6/2024 (DF eighth. Five RDL)

The exemption is reworded.

• Exemption from the IBI fees corresponding to the 2024 financial year relating to urban, rural and special characteristics real estate located in the municipalities mentioned in the annex of RDL 6/2024, and which have been damaged as a direct consequence of the Isolated Depression at High Levels (DANA) referred to in article 1 of this royal decree-law, when it is proven that both the people and the property located therein have had to be totally or partially relocated to other homes or premises until the damage suffered has been repaired, or losses in agricultural and livestock production.

This amendment applies retroactively to applications and procedures initiated under Royal Decree-Law 6/2024, of November 5 (second DF RDL 7/2024).

Fees for processing administrative authorizations, visa applications at the border and identity documents in matters of immigration and foreign affairs (DF eighth. Five RDL)

A new section 9 is added to article 12 of RDL 6/2024:

• Visa applicants and persons in whose favour the authorisations or documents provided for in article 44 of Organic Law 4/2000, of 11 January, on the rights and freedoms of foreigners in Spain and their social integration 1 are processed , domiciled in the municipalities mentioned in the annex of RDL 6/2024, will be exempt from paying fees during the period between 13 November 2024 and 30 January 2025.

This amendment applies retroactively to applications and procedures initiated under Royal Decree-Law 6/2024, of November 5 (second DF RDL 7/2024).

Suspension of procedural deadlines (DA Twelfth RDL).                                            

• Terms are suspended and deadlines are suspended and interrupted , from November 11, 2024 and indefinitely , for all jurisdictional orders in the judicial bodies based in the province of Valencia.

In the criminal jurisdiction, suspension and interruption will not apply to:

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  • Habeas corpus proceedings.
  • Actions entrusted to the on-call services.
  • The actions with detainees.
  • Protection orders.
  • Urgent actions in matters of prison surveillance.
  • Any precautionary measure regarding violence against women or minors.

In relation to jurisdictions other than criminal law, the interruption of time limits is not applicable:

• The procedure for the protection of the fundamental rights of the person provided for in articles 114 and following of Law 29/1998, of July 13, regulating the Contentious-Administrative Jurisdiction, nor to the processing of judicial authorizations or ratifications provided for in article 8.6 of the aforementioned law.
• The procedures for collective conflict and for the protection of fundamental rights and public freedoms regulated by Law 36/2011, of October 10, regulating social jurisdiction.
• Judicial authorization for non-voluntary confinement due to mental disorder provided for in article 763 of Law 1/2000, of January 7, on Civil Procedure.
• The adoption of measures or provisions for the protection of minors provided for in article 158 of the Civil Code.

The judge or court may order the performance of any judicial actions that are necessary to avoid irreparable damage to the rights and legitimate interests of the parties in the process.

During the suspension of procedural deadlines established in this regulation, the provisions of the eleventh and twelfth additional provision of Royal Decree-Law 6/2024, of November 5, will also apply, relating to the Deadline for the obligation to apply for bankruptcy and the suspension of prescription and expiration periods.

Non-seizability of aid (DA Third RDL)

• The aid provided for in the RDL will be considered non-seizable for the purposes of article 169.5 of the LGT.
• The above shall also apply to tax refunds arising from the fiscal measures included in these provisions.

Exception to the obligation to be up to date with tax or Social Security obligations (DA Second RDL)

Applicants for aid will be exempt from the requirement of being up to date with tax or Social Security obligations established in articles 13.2 and 34.5 of Law 38/2003, of November 17, General Subsidies.

MEASURES IN THE FIELD OF SOCIAL SECURITY

Exceptional consideration as extraordinary of certain pensions recognized under the State's Passive Classes Regime (Art. 50 RDL)

The protective action of passive class benefits is improved, for this purpose, retirement or withdrawal pensions due to permanent disability or uselessness , widowhood , orphanhood or in favor of parents whose causal event is a consequence of the accidents produced by the DANA, will be considered, exceptionally, as derived from an act of service , for the exclusive purpose of calculating their amount in accordance with the legal provisions for extraordinary pensions.

Exceptional availability of consolidated rights of pension plans (Art. 51 RDL)

In order to facilitate those affected to meet unforeseen liquidity needs , it is foreseen, as an exceptional case, the possibility of early disposal of the rights consolidated in pension plans under the following circumstances:

• Deadline for requesting early withdrawal: from November 12, 2024 to May 12, 2025 . 
• Beneficiaries:
  • Owners of agricultural, forestry or livestock farms, commercial, industrial and service establishments, work premises and similar , located in the municipalities affected by the DANA.
  • 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 affected municipalities.
  • Workers affected by temporary employment regulation files of companies with registered offices in municipalities affected by the DANA.
  • Case of loss of the habitual residence , or damage to said residence, as well as damage to the belongings of said residence when these cases have occurred as a direct consequence of the DANA and the residence is located in the affected municipalities.

The existence of the indicated circumstances will be accredited by the supporting documents provided by the pension plan participant to the pension fund management entity.

If the applicant is unable to provide the supporting documents, they may be substituted with a declaration of responsibility.

• Maximum limit : The maximum disposition limit per participant, for the set of pension plans of which he/she is the holder and for all the situations indicated, will be the result of prorating the Public Indicator of Income for Multiple Effects (IPREM) annually for 12 payments in force for the year 2024 multiplied by three, for a maximum period of six months from the entry into force of the royal decree-law (November 12, 2024).
• Responsibility: The participant will be responsible for the veracity of the documentation proving the existence of the factual assumption required to request the benefit.
• Refund : the refund must be made by the managing entity within a maximum period of seven working days from the date the participant submits the complete supporting documentation. In the case of employment-based pension plans , this period will be extended to thirty working days from the date the participant submits the complete supporting documentation.
• Other products that may be withdrawn early : insured pension plans, company social pension plans and social pension mutual funds may be subject to early withdrawal for their complementary funds.
• Tax regime : The reimbursement of consolidated rights will be subject to the tax regime established for pension plan benefits.

Extraordinary additional increase in the child support supplement of the minimum living income benefit (Art. 52 RDL)

The National Social Security Institute will recognize an additional extraordinary supplement of aid for children with respect to the monthly payments from November 2024 to January 2025 , both inclusive, which will consist of the application of a percentage of 30 percent to the monthly amount established by each cohabitation unit in the aforementioned months.

 

Moratorium on claims for reimbursement of benefits unduly received in the field of Social Security (Art. 53 RDL)

• A 180-day moratorium is established , starting from November 12, 2024, on the claim for benefits improperly received by those affected by the DANA, in order not to aggravate the situation of vulnerability caused by the social and economic impact of the catastrophe.
• Therefore, the Social Security management entities will not initiate until May 11, 2025 the procedures for the reimbursement of benefits unduly received or, where appropriate, will suspend the processing of those already initiated in those cases in which no deduction had been started as of November 12, 2024, when they affect people domiciled in one of the localities affected by the DANA.
• In the case of the minimum living income benefit, the provisions of the previous paragraph shall apply when the cohabitation unit has its domicile in one of the aforementioned municipalities.
• The deadline for interested parties to voluntarily pay the full amount of the debt in one go will be suspended.
• Procedures for direct compensation through a discount on the amount of the minimum vital income benefit will not be initiated until May 11, 2025, or said procedures will be suspended in those cases in which no discount has been started. The provisions of this section will only apply when it affects individual beneficiaries or cohabitation units domiciled in one of the localities affected by the DANA.
• The provisions of the preceding paragraphs shall also apply in those cases in which the management of the minimum vital income corresponds to an Autonomous Community.

Suspension of procedures for collecting concepts other than Social Security contributions (Art. 54 RDL)

The start and continuation of the collection procedure for concepts other than Social Security contributions are suspended until February 25, 2025 .

From that date, such actions may be initiated or continued.

Exemptions from Social Security contributions and joint collection concepts (Art. 55)

The temporary employment regulation files due to force majeure referred to in article 44 of this royal decree-law will be subject to the exemptions provided for in article 18 of Royal Decree-Law 6/2024, of November 5, in the terms set out in sections 2 and 3 of the aforementioned article 18:

• 100% exemption from the employer's contribution for common and professional contingencies and joint collection concepts , with respect to the fees accrued in the period affected by the suspension or reduction, corresponding to the months of November 2024 to February 2025 , with respect to workers who have their activities suspended or reduced, for the periods and percentages of working hours affected by the suspension or reduction.

EMPLOYMENT MEASURES

Health protection (Art. 41 RDL)

The exceptional situation caused by the DANA and its effects will be understood as a serious and imminent risk for the purposes set forth in article 21.2 of Law 31/1995, of November 8, on the Prevention of Occupational Risks, and will give the right to workers and working and work partners to interrupt their activity, leave the workplace and not go to it .

Justified absences and extraordinary Mecuida Plan (Art. 42 RDL)

• Workers may be absent from work, with the right to remuneration , for any of the following reasons related to the DANA and while they last:
  • Inability to access the workplace or perform work, as a result of the state of roads, public transport or the workplace, or as a result of orders, prohibitions, instructions, recommendations or requirements made by civil protection authorities, unless remote work is possible in accordance with Article 43.
  • Moving, cleaning or conditioning tasks at the habitual residence , and recovering belongings and other personal effects, until a stable and adequate housing solution is available, as well as carrying out the procedures to obtain official or public documents that can only be carried out in person by the worker.
  • Disappearance of family members , understood as the spouse, common-law partner or relative up to the second degree by consanguinity or affinity, including the blood relative of the common-law partner, as well as any other person other than the above who lived with the worker in the same
  • Death of relatives: The duration of the permission of article 37.3.b bis) of the Workers' Statute will extend from the event causing the death until five working days following the burial .
  • Attention to care duties arising from the DANA regarding the spouse, common-law partner or relative up to the second degree by consanguinity or affinity, including the common-law partner's blood relative, as well as any other person other than the above who lives with the worker in the same home.
• It will be understood that duties of care exist when the presence of the worker is necessary to care for any of the persons indicated in the previous paragraph who, for reasons of age, illness or disability, needs personal and direct care as a direct consequence of the DANA. Likewise, duties of care exist when there are, related to adverse meteorological phenomena, or their effects, decisions adopted by the competent authorities that imply the closure of educational centres, or of any other nature, that provide care or attention to the person for whom duties of care exist. Such duties will also be considered to exist when the person who, until then, had usually been in charge of the direct care or assistance of the spouse or relative up to the second degree of the worker could not continue to do so for justified reasons directly related to the DANA.
• These rights will also be recognized when the relatives of the workers reside in one of the municipalities affected by the DANA or the duty of care arises from the consequences of the DANA in those municipalities.
• These rights will be in the nature of non-recoverable paid leave and the period between the initial event causing the leave, even if it occurred prior to the entry into force of this Royal Decree-Law, and the end of the cause will be considered effective working time.
• During this period, the adoption of any measure unfavourable to the employee arising from the exercise of absence rights will be deemed void.
• Absences from work for the reasons set out in section 1, as well as lack of punctuality or interruptions in the working day arising from them, will be considered justified for all purposes.
• When, due to circumstances arising from the DANA, care duties other than those referred to above must be met, workers will have the right to access the adaptation of their working day and/or the reduction of the same under the following terms:
  • The right to adapt the working day to care duties due to exceptional circumstances related to DANA is a prerogative whose initial implementation corresponds to the worker, both in its scope and content, as long as it is justified, reasonable and proportionate, taking into account the specific care needs that the worker must provide, duly accredited, and the organizational needs of the company.
  • The company and the employee must negotiate in good faith, with a view to reaching an agreement.
  • The right to an adjustment of the working day may refer to the distribution of working time or any other aspect of working conditions, the alteration or adjustment of which allows the worker to provide the care and attention that is the subject of this article. It may consist of a change of shift, change of schedule, flexible hours, split or continuous workday, change of workplace, change of duties, change in the way work is performed, including the provision of remote work, or any other change in conditions that is available in the company or that could be implemented in a reasonable and proportionate manner, taking into account the temporary and exceptional nature of the measures contemplated in this regulation, which is limited to the exceptional period of duration of the repair of the damage caused by the DANA.
• Workers shall be entitled to a special reduction in working hours in the situations provided for in article 37.6 of the Workers' Statute, when the care duties provided for in this section are met, with a proportional reduction in their salary. Except for the peculiarities set out below, this special reduction shall be governed by the provisions of articles 37.6 and 37.7 of the Workers' Statute, as well as by the rest of the regulations that attribute guarantees, benefits, or specifications of any nature to the persons who have access to the rights established in these precepts.
  • The reduction in special working hours must be communicated to the company 24 hours in advance, and may reach one hundred percent of the working day if necessary, without this implying a change in nature for the purposes of applying the rights and guarantees established in the regulations for the situation provided for in article 37.6 of the Workers' Statute.
  • In the event of reductions in working hours that reach the full working day, the employee's right must be justified and be reasonable and proportionate in light of the company's situation.
  • In the case established in article 37.6, second paragraph, of the Workers' Statute, it will not be necessary for the family member who requires attention and care not to carry out paid work.
• In the event that the worker is already enjoying an adaptation of his or her working day for conciliation, a reduction in working hours for the care of children or family members, or any of the conciliation rights provided for in the labour regulations, including those established in article 37 of the Workers' Statute, he or she may temporarily renounce it or have the right to have the terms of its enjoyment modified provided that the exceptional circumstances provided for in this section occur, the request having to be limited to the exceptional period of duration of the DANA crisis and accommodated to the specific care needs that the worker must provide, duly accredited, as well as to the organisational needs of the company, presuming that the request is justified, reasonable and proportionate unless proven otherwise.

Mandatory remote work (Art. 43 RDL)

• Remote work will be the preferred form of work organization or performance of work activity over other organizational or adjustment measures in companies affected by the DANA.
• In cases where it is impossible to access the workplace or carry out the work due to the state of roads, public transport, etc., workers will have the right to work remotely when the state of the communication networks allows it, unless this is incompatible with the nature of the work performed.

The same right shall apply to working members of cooperatives, even if their bylaws have not provided for it.

• Where remote working is provided for in a valid agreement, employees and employee or work partners may in any case request the extension of this regime to the entire duration of their working day.
• The impossibility of carrying out work activity in the form of remote work as a consequence of the nature of the service, due to the lack of equipment supplied by the company to the worker or the absence of coverage or access to the network, will give rise to the right to remuneration provided for in article 42.1.a).

Total or partial suspensions of work activity and reductions in working hours due to force majeure (Art. 44 RDL)

• Contract suspensions and reductions in working hours that are directly caused by damage caused by DANA, as well as losses of activity indirectly caused by it, including those arising from orders, prohibitions, instructions, recommendations or requirements made by civil protection authorities, which imply suspension or cancellation of activities, temporary closure of public premises, restrictions on public transport and, in general, on the mobility of people, including those affecting the movement of workers to the workplace, or goods or lack of supplies that seriously prevent the continuation of the ordinary development of the activity, will be considered as arising from a situation of force majeure for the purposes of articles 47.5 and 7 of the Workers' Statute.
• The request for the report from the Labour and Social Security Inspection will be discretionary for the authority. However, this body will proceed, in the event that the report is not requested, to subsequently verify compliance with the legally established requirements and the occurrence of the cause of force majeure, particularly in cases of loss of activity indirectly caused by the DANA.
• The resolution will take effect from the date of the event causing the force majeure, and until the date determined in the same resolution.
• In cases where the company decides to suspend the contract or reduce the working day for economic, technical, organizational and production reasons related to DANA, the provisions of the forty-sixth additional provision of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30, will apply.
• For the processing of files for suspension of the obligation and right of the working or labour partner to perform his or her work and for the reduction of working hours that affect working or labour partners under the General Social Security Regime or under any of the special regimes that protect in the event of unemployment, the specific procedure provided for in Royal Decree 42/1996, of January 19, which extends unemployment protection to working members of associated work cooperatives in a situation of temporary cessation or temporary reduction of working hours and in Royal Decree 1043/1985, of June 19, which extends unemployment protection to working members of Associated Work Cooperatives, shall apply, except with regard to the deadline for issuing the report of the Labour and Social Security Inspection, which shall be governed by the provisions of section 1, second paragraph.
• In these cases, the provisions of the forty-sixth additional provision of the consolidated text of the General Social Security Law will also apply. The accreditation of legal unemployment situations will require that the causes that have led to the temporary suspension or reduction of the working day have been duly verified by the competent labour authority, in accordance with the procedure regulated in Royal Decree 42/1996, of 19 January.

 

 

Unemployment protection in the field of special employment relationships in family household service (Art. 45 RDL)

• When the work provided as part of the family home service cannot be carried out in whole or in part, temporarily and due to the situation arising from the DANA, the total or partial suspension of the employment contract or the reduction of the working day will be required .
• Working people will have the right to access contributory unemployment benefits with the special features provided for in the forty-sixth additional provision of the consolidated text of the General Social Security Law.
• The accreditation of the cause must be made by means of a responsible declaration signed by the employer for whom the total or partial reduction of service has occurred. In the event that it is impossible for the employer to issue the responsible declaration, the declaration of the employee will be valid for these purposes.

Interruption of the calculation of the maximum duration of temporary contracts (Art. 47 RDL)

The suspension of temporary contracts, including training, replacement and interim contracts, due to their total or partial suspension of work activity , will mean the interruption of the calculation , both of the duration of these contracts, as well as of the reference periods equivalent to the suspended period , in each of these contractual modalities, with respect to the workers affected by these.

Special rules on unemployment (Art. 48 RDL)

• Application for contributory unemployment benefits : Contributory unemployment benefits granted as a result of: i) total or partial suspension of work activity; ii) reductions in working hours due to force majeure or iii) special employment relationships in the family home service, shall be requested, respectively, by collective application in the case of workers and working or work partners, or by the family home service worker themselves.
• Compatibility with contributory or assistance unemployment protection: If the worker or working or work partner were to combine the work that is affected by the suspension of the contract or reduction of the working day as a result of the damage caused by the DANA, with unemployment protection at a contributory or assistance level, he or she may continue receiving the previously recognized right or request the benefit regulated in the forty-sixth additional provision of the consolidated text of the General Social Security Law. If he or she chooses to continue receiving the previous right, he or she will not be able to subsequently access the contributory benefit regulated in the aforementioned provision, although the deduction that was being made based on the hours worked in the work affected by the DANA will no longer be applied to the amount of the first benefit, or, where appropriate, it will be adjusted based on the reduction of his or her working day. If he or she chooses to receive the new benefit, the previous right will be suspended and he or she may request its resumption after the duration of the new one ends.
• Situation of temporary disability, birth, adoption or custody : If the affected worker or working or work partner is, on the date of the suspension of the contract or reduction of working hours, in a situation of temporary disability or birth, adoption, custody for adoption purposes or foster care, he or she will continue to receive the temporary disability benefit or the benefit for birth and care of the minor until said situations are extinguished, then passing into the legal situation of unemployment for the purposes of requesting the contributory benefit.
• Regulatory base : The regulatory base of the benefit will be the result of computing the average of the bases of the last 180 days of contributions or, failing that, of the shorter period of time immediately prior to the legal unemployment situation, worked under the suspended relationship or affected by the reduction of working hours as a result of the damages caused by the
• Amount of the benefit: it will be determined by applying the percentage of 70 percent to the regulatory base, throughout the validity of the benefit. However, the maximum and minimum amounts provided for in article 270.3 of the consolidated text of the General Social Security Law will apply, based on the average number of hours worked in the job that has been affected by the damage caused by the DANA.
• Compatibility of benefits : benefits recognized as a result of total or partial suspensions of work activity, reductions in working hours due to force majeure or special employment relationships in the family home service, will be compatible with part-time employment held on the date of the right's birth or acquired later, in the latter case, after deducting the amount proportional to the time worked.
• The provisions of the last paragraph of article 269.2 of the consolidated text of the General Social Security Law shall not apply to benefits received during the period in which workers are affected by the measures provided for in this Royal Decree-Law.

Employment plan for the hiring of unemployed people in areas affected by the DANA (Art. 49 RDL)

The State Public Employment Service will distribute the amount of 50,000,000 euros among the municipalities affected by the DANA through a direct grant of subsidies to finance the hiring of unemployed people registered as job seekers, for reconstruction work.

The Government is authorized to approve a royal decree for the direct granting of subsidies to finance salary costs for all concepts derived from contracts signed within the framework of the labor insertion program through works or services of general and social interest, regulated in articles 41 to 46 of Royal Decree 818/2021, of September 28, which regulates the common employment activation programs of the National Employment System.

FINAL PROVISION 8th                              

The Eighth Final Provision of Royal Decree-Law 7/2024 modifies Royal Decree-Law 6/2024, of November 5, in order to introduce technical improvements. In the area of ​​Social Security, it introduces the following modifications.

Amendment to Article 24 RDL 6/2024. Measures for self-employed workers

Article 24 of Royal Decree-Law 6/2024 Measures for self-employed workers is amended to establish a specific protection regime for those who have been forced to partially cease their activity.

Cessation of activity benefit

Self-employed workers included in the RETA, in the Special Social Security Regime for Sea Workers and in the Special System for Self-Employed Agricultural Workers who cease completely, permanently or temporarily, their activity as a direct and immediate consequence of the accidents caused by the DANA, may apply for the cessation of activity benefit , regulated in article 331.1 b) of the Revised Social Security text with the following specialities:

• It will not be necessary to provide documents proving force majeure.
• It will not be required to prove the impossibility of carrying out the activity , without prejudice to the managing body subsequently requiring the beneficiary to make said contribution.
• The requirement of a minimum contribution period of twelve consecutive months immediately prior to the legal situation of cessation of activity will be considered to have been met.
• This benefit for cessation of activity, in any of its forms, may be extended until January 31, 2025 .
• In the event of a definitive total cessation of activity, once the duration has expired
• maximum established, if the required conditions are met, the amount provided for on an ordinary basis in article 1.b) of the consolidated text of the General Social Security Law may be received.
• This benefit cannot be seized, nor can it be offset against other Social Security benefits unduly received.
• Self-employed workers included in any Social Security scheme who are enjoying a bonus or reduction in their Social Security contributions and who, as a direct and immediate consequence of the events included in the scope of application of this Royal Decree-Law, are receiving the benefit for cessation of activity with withdrawal from the corresponding scheme, will not lose the right to access the bonuses or reductions in the contribution for the time that remains to be enjoyed, provided that they request registration immediately after the end of the benefit.

Amendment to Article 25 RDL 6/2024. Exceptional consideration as a situation similar to an accident at work in the processes of temporary disability, and permanent disability, death and survival pensions

In relation to the assimilation of Temporary Disabilities as a professional contingency, for the purposes of benefits, contained in article 25.1 of Royal Decree-Law 6/2024, of November 5, the waiting period established by law is exempt from compliance.

A new article 27 bis is added. Extension of the application period for recognition of the right to the minimum living income benefit 

In order to make it possible to deal with situations of sudden poverty, access to the Minimum Vital Income is made possible for those affected by the DANA, the application period for the recognition of the Minimum Vital Income is extended for these groups who will be able to request recognition of the minimum vital income benefit during the year 2025 starting on January 1.

OTHER MEASURES

Energy measures

• Flexibility in electricity supply contracts for consumers affected by the DANA (Art. 2).
• Flexibility of natural gas supply contracts affected by DANA (Art. 3).
• Temporary suspension of electricity supply contracts affected by the DANA (Art. 4).
• Resolution and temporary suspension of natural gas supply contracts affected by the DANA (Art. 5).
• Guarantee of supply of electricity, petroleum products, natural gas and water (Art. 6).
• Investments for the reconstruction of the electrical transport and distribution networks in the municipalities affected by the DANA (Art. 7).
• Deferral of invoices corresponding to natural gas supply contracts affected by the DANA (Art. 8).
• Deferral of bills corresponding to electricity supply contracts of consumers affected by the DANA (Art. 9).

 

Measures to support international trade promotion activities

• Refund of expenses and granting of aid related to participation in international trade promotion activities and other international events resulting from the DANA (Art. 13).

Measures to support industrial activity

• Moratorium on payment of industrial program loans (Art. 14).
• Suspension of the obligation to use subsidized devices and equipment for the specific purpose for which the aid was granted (Art. 16)
• Special regime for the application of article 3 bis of Law 38/2003, of November 17, General Subsidies (Art. 19).
• Extension of the validity of certificates issued in the field of metrology (Art. 20)
• Extension of the validity of certificates issued in the field of industrial safety (Art. 21).
• Exemption from application fees relating to industrial property rights (Art. 22).

 

Measures in agricultural matters

• Scope of application and extraordinary aid to compensate for the loss of income in affected agricultural holdings (Arts. 23 and 24).
• Measures to recover productive potential through the restoration of affected agricultural holdings (Art. 25).
• Extraordinary aid for the renewal of affected agricultural machinery (Art. 26).
• DANA/ICO-MAPA-SAECA aid line for affected agricultural holdings (Art. 27).
• Subsidies intended to obtain SAECA guarantees for affected agricultural holdings (Art. 28).
• Consideration of force majeure (Art. 29).
• Measures to facilitate logistical support and food distribution in areas affected by DANA (Art. 30).

 

Measures on housing

• Subsidy for the acquisition of housing by SEPES Public Land Business Entity (Art. 31).
• Legal regime and beneficiary (Art. 32).
• Eligible actions, compatibility, limits of aid and financing (Art. 33).
• SEPES obligations and justification regime (Art. 34).
• Purpose of housing (Art. 35).
• Requirements that victims must meet to access accommodation (Art. 36).
• Granting and payment procedure (Art. 37).
• Non-compliance and reimbursement of subsidies (Art. 38).
• Measures on land (Art. 39).
• Provision of aid to identify priority actions in the Local Action Plans of the Urban Agenda (Art. 40).

Supply, sanitation and purification measures

• Direct aid to entities managing supply and sanitation services (Art. 56).
• Exemption from the discharge control fee included in article 113 of the consolidated text of the Water Law for holders of discharge authorizations into the public hydraulic domain in municipalities affected by the DANA included in the annex of Royal Decree-Law 6/2024, of November 5 (Art. 57).
• Exemption from the regulation fee and the water use rate included in article 114 of the consolidated text of the Water Law for users who have suffered reductions in their allocations caused by the effects of the DANA (Art. 58).
• Waste management measures (Art. 59).
• Hydrological-forestry restoration actions outside the public hydraulic domain (Article 60).

 

Measures in the educational field

• Scope and validity of the measures provided for in educational matters (Art. 61)
• Calculation of the school calendar in the training cycles and specialization courses (Grades D and E) of the vocational training system (Art. 62).
• Training stay in a company and training module in workplaces in the training cycles and specialization courses (Grades D and E) of the vocational training system, and change of dual regime (Art. 63).
• Evaluation, promotion and qualification criteria in vocational training cycles and specialization courses Grades D and E of the vocational training system (Art. 64).
• Measures regarding the vocational training system not included in the educational system (Grades A, B and C) (Art. 65).
• Measures regarding professional teaching in Plastic Arts and Design, Music and Dance (Art. 66).
• Measures regarding higher artistic education (Art. 67).
• Measures regarding sports education (Art. 68).

Support measures for the cultural sector

• Extension of deadlines for films receiving aid in the period 2022 to 2024, whose filming is planned in locations affected by the DANA (Art. 69).
• Direct granting of subsidies to owners of movie theaters located in locations affected by the DANA (Art. 70).
• Direct grant of subsidies for bookstore owners affected by the DANA (Art. 71).
• Direct granting of subsidies to cultural entities for the diagnosis and support of the cultural sector (Art. 72).
• Extension of the deadline for the implementation of the 2023 Youth Cultural Bonus grants (Art. 73)

 

Transport measures

• Support and cooperation measures for the restoration of road infrastructure owned by local authorities (Art. 74).
• Support measures of the National Geographic Institute and the Autonomous Body National Geographic Information Centre (CNIG) (Art. 75).
• Aid intended to alleviate material damage to essential service personnel in accordance with Royal Decree-Law 12/2018, of September 7, on the security of networks and information systems (Art. 76)

Protective measures for victims of all forms of violence against women

• Exceptional measures to provide protection to victims of all forms of violence against women in municipalities affected by the DANA (Art. 77).

Measures for the protection of children, adolescents and youth

• Comprehensive line of subsidies to finance basic benefits in the area of ​​childhood, adolescence and youth (Art. 78).

Health and social measures

• Support and cooperation measures for community mental health care (Art. 79).
• Subsidy to finance basic social services benefits (Art. 80).
• Direct grants for social entities in the field of social protection (Art. 81).
• Subsidies awarded directly to non-profit entities that manage animal protection centres and shelters (Art. 82).
• Measures regarding subsidies and public aid (Art. 83).

 

Measures in the field of administrative mutual societies

• Measures applicable within the scope of the special regime of administrative mutual societies (Art. 84).
• Measures for granting leave and payment of temporary disability benefits within the scope of MUFACE (Art. 85).
• Measures for granting leave and payment of temporary disability benefits within the scope of MUGEJU (Art. 86).
• Measures for granting leave and paying temporary disability benefits to civil servants assigned to the special ISFAS regime (Art. 87).

Other measures

• Automatic compensation for temporary interruption in the provision of electronic communications services (Art. 88).
• Guarantee of access to essential goods or services under conditions of equity (Art. 89).

Measures included in the additional, transitional and final provisions.

• Budget credits and budget allocation (first DA).
• Exception to the obligation to be up to date with tax or Social Security obligations (second DA).
• Non-seizability of aid (third DA).
• Measures on public administration personnel (fourth AD).
• Restructuring plan for outstanding debt of the Centre for Technological Development and Innovation (CDTI) EPE (DA fifth).
• Authorization of the staff of the state-owned company Correos y Telégrafos, SA, SME and the TRAGSA GROUP (DA sixth).
• Provision of services by the State Company of Post and Telegraphs, SA, SME in response to the effects caused by the DANA (DA seventh).
• Extension of the period provided for in article 120.1 c) of Law 9/2017 of 8 November on Public Sector Contracts, which transposes into Spanish law Directives of the European Parliament and of the Council 2014/23/EU and 2014/24/EU of 26 February 2014, in relation to emergency actions arising from the response to the DANA (DA eighth).
• Authorization of the Secretary of State for Equality and for the Eradication of Violence against Women (DA ninth).
• Extraordinary expenses of the Valencian Community as a result of the Isolated Depression at High Levels (DANA) that occurred in different municipalities within its territorial scope between October 28 and November 4, 2024 (DA tenth).
• Donations to finance the reconstruction costs of the damage caused by the Isolated Depression at High Levels (DANA) that has affected large areas of the Peninsula and the Balearic Islands between October 28 and November 4, 2024 (DA eleventh).
• Suspension of procedural deadlines (DA twelfth).
• Exceptional reimbursement regime for aid from the Recovery, Transformation and Resilience Plan (13th AD).
• Retroactive effectiveness of employment measures (first DT)
• Retroactive application of the amending provisions of Royal Decree-Law 6/2024, of November 5 (second DT).
• Amendment to Law 7/1985, of April 2, Regulating the Bases of the Local Regime (first DF).
• Amendment to Law 16/1987, of July 30, on the Regulation of Land Transport (second DF).
• Amendment to Law 27/1999, of July 16, on Cooperatives (third DF).
• Amendment to Law 17/2015, of July 9, of the National Civil Protection System (fourth DF).
• Amendment to Organic Law 9/2015, of July 28, on the Personnel Regime of the National Police (Fifth DF).
• Amendment to Law 38/2015, of 29 September, of the railway sector (sixth DF).
• Amendment to Royal Decree-Law 19/2022, of November 22, establishing a Code of Good Practices to alleviate the rise in interest rates on mortgage loans on primary residences, amending Royal Decree-Law 6/2012, of March 9, on urgent measures to protect mortgage debtors without resources, and adopting other structural measures to improve the mortgage loan market (seventh DF).
• Amendment to Royal Decree-Law 6/2024, of 5 November, adopting urgent response measures to the damage caused by the Isolated Depression at High Levels (DANA) in different municipalities between 28 October and 4 November 2024 (DF eighth).
• Amendment to Royal Decree 715/2024, of July 23, regulating the direct granting of a subsidy to the Spanish Federation of Municipalities and Provinces for the provision of the Mobile Teleassistance Service for Victims of Violence against Women (ATENPRO service) (9th DF).
• Training of drivers in civil protection (DF tenth).

ANNEX – LIST OF MUNICIPALITIES AFFECTED BY THE DANA                       

Number	Denomination
1	Alaquàs.
2	Albal.
3	Albalat de la Ribera.
4	Alborache.
5	Alcasser.
6	Alcudia, l'.
7	Aldaia.
8	Alfafar.
9	Alfarb.
10	Algemesí.
11	Alginet.
12	Alhaurin de la Torre.
13	Almussafes.
14	Alzira.
15	Benetússer.
16	Benifaió.
17	Beniparrell.
18	Bétera.
19	Bugarra.
20	Buñol.
21	Streets.
22	Camporrobles.
23	Carlet.
24	Catadau.
25	Catarroja.
26	Caudete of the Fountains.
27	Corbera.
28	Poblet Quarter.
29	Cullera.
30	Chera.
31	Cheste.
32	Xirivella.
33	Goat.
34	Two Waters.
35	Favara.
36	Fortaleny.
37	Fuenterrobles.
38	To gestalt.
39	Godelleta.
40	Guadassuar.
41	Letur.
42	Llíria.
43	Loriguilla – only urban centre next to A3.
44	Llocnou de la Corona.
45	Llauri.
46	Llombai.
47	Macastre.
48	Manises.
49	Massanassa.
50	Look.
51	Mislata.
52	Montserrat.
53	Montroi/Montroy.
54	Paiporta.
55	Paterna.
56	Pedralba.
57	Picanya.
58	Picassent.
59	Xúquer's Polinyà.
60	Real.
61	Requena.
62	Riba-roja of Turia.
63	Riola.
64	Sedaví.
65	Seven Waters.
66	Chair.
67	Synarchs.
68	Sollana.
69	Chera Valley.
70	Swedish.
71	Taverns of the Valldigna.
72	Torrent.
73	Turis.
74	Util.
75	Valencia – SOUTHERN DISTRICTS: Faitanar, La Torre, Forn d'Alcedo, Castellar-Oliveral, Pinedo, El Saler, El Perellonet and El Palmar.
76	Vilamarxant.
77	Yatova.
78	Benicull de Xúquer.