These are the DANA aid for companies and self-employed workers that you can benefit from:
There are many aids that the central government has announced in recent days in order to alleviate the effects of DANA, not only among individuals., but also between freelancers and companies. These are included in the Royal Decree-Law 6/2024, of 5 November, and in the Royal Decree-Law 7/2024, of 11 November, although there are new measures on the way, pending publication.
Next, We summarize the most important measures adopted at the state level for companies and the self-employed.
Direct aid from the Government for companies and the self-employed
One of the most important measures for companies and the self-employed consists of a direct aid package in the amount of 838 million euros allocated to these groups, provided that they carry out their activity in the most seriously affected areas.
These aids will amount to a single amount of 5.000 euros for the group of self-employed professionals and, in the case of legal entities, will range between 10.000 and the 150.000 euros based on their declared or verified volume of operations for VAT purposes or, failing that, the net amount of the turnover corresponding to 2023.
- 10.000 euros, for companies with trading volume less than 1 million euros
- 20.000 € for volume between 1 y 2 million
- 40.000 € for volume between 2 y 6 million
- 80.000 € for volume between 6 y 10 million euros
- 150.000 € for volume of more than 10 million
This help can be requested at AEAT electronic headquarters until the 31 December 2024 and will begin to be charged from 1 January 2025. Simply indicate the bank account in which you wish to receive it.. Besides, to perceive it, There is an exception to the requirement that beneficiaries be up to date with their tax and Social Security obligations..
The Royal Decree-Law 6/2024 makes it clear that this aid will be exempt from taxation in both the Personal Income Tax, as in the Corporate tax.
Tax measures related to DANA
These are measures in the form of flexible deadlines, exemptions or reductions, among others. These are the most important:
- Postponement of the second payment of the IRPF until the 5 February 2025 (considering themselves up to date with their tax obligations) for taxpayers affected by DANA.
- Exemption from IBI fees for the year 2024 for properties damaged by DANA and reduction in the IAE of 2024 for affected industries of any nature. If this year's bills have already been paid, you can request a refund.
- Exemption from personal income tax and non-seizure of all aid for personal injuries received by those affected by DANA.
- Reduction of the net income tax return rate for farms and agricultural activities in the affected areas that have suffered direct damage.
- Flexibility and paralysis of tax procedures. Those affected by the storm will see the deadlines extended until 30 January 2025 in the payment of taxes and taxes that are due in November and December. Besides, may request postponements and divisions, and the new procedures that force the citizen to make allegations will be paralyzed until that period., provide information or meet requirements.
- Reduction for the simplified VAT regime of all economic activities domiciled in “zone 0”.
- As in VAT, establishment of a reduction in the net income calculated by the objective estimation regime of personal income tax.
Social Security Measures
State regulations also provide Social Security measures. Specifically, affected companies to temporarily suspend the activity of their workers through a PEA will be exempt from paying Social Security contributions for the workforce at least until February 2025. Companies with ERTEs due to force majeure derived from DANA will have the right to benefit from an exemption from the 100% of the business quota (article 8 del RDL 6/2024).
Besides, affected companies and self-employed persons may request a deferral in the payment of Social Security contributions whose accrual takes place between the months of October 2024 to January 2025, in the case of companies, and between the months of November 2024 to February 2025 in the case of self-employed workers.
Alternatively, These groups may “request and obtain a moratorium of up to one year without interest in the payment of Social Security contributions whose accrual takes place.”, in the case of companies, between the months of November 2024 to February 2025, y, in the case of self-employed workers, between the months of December 2024 to March 2025.
On the other hand, Income from Social Security contributions for companies is deferred by one month (with accrual date until January 2025) and self-employed (until February 2025). Se produce, finally, the suspension of the procedures for collecting Social Security contributions until the 28 February 2025.
Extraordinary temporary disability of workers and self-employed workers with physical or psychological damage
A new extraordinary temporary disability is created in relation to the consequences of DANA from which self-employed workers can benefit, subject to the rules of work accidents “exclusively for the purposes of economic benefit”. Therefore, The affected workers will receive the 75% of your daily contribution base from the day following that of the baja.
Benefit for cessation of activity for the self-employed
This is a benefit for cessation of activity for self-employed professionals who must stop or suspend their activity., and that will correspond to 70 % of the contribution base. The self-employed will be able to access this aid even if they do not have the required minimum contribution period and without reducing their benefits in the future..
Possibility of requesting an ERTE due to force majeure
Although it is not a measure contained in the Royal Decree-Law 6/2024, The SEPE has recalled that companies affected by DANA may present an ERTE due to force majeure before the Labor Authority or for economic reasons., techniques, organizational or production (ETOP). Specifically, The measures that can be adopted are the temporary suspension of the employment contract or the reduction of day of working people.
As part of recent measures, The streamlining of ERTEs related to DANA is promoted, and the people covered by these will receive the 70% of the regulatory base. Besides, includes the prohibition of dismissal of companies that make use of direct aid or ERTEs provided for by DANA.
Other labor protection measures
- Paid and non-recoverable leaves to cover the absence of workers due to exceptional causes such as the impossibility of mobility, or face material or family losses.
- Teleworking as a preferred form of organization.
- MECUIDA Plan: adaptation or reduction of the working day to deal with care duties.
Measures in relation to the Insurance Compensation Consortium
These measures apply to compensation delivered by the Insurance Compensation Consortium as a result of damages. Specifically, No deductible will be applied to SME insured, that is to say, those whose net amount of turnover from the previous year had not exceeded 6 million euros.
Line of ICO guarantees on the occasion of DANA for companies and self-employed workers
The Royal Decree-Law 6/2024 also creates a line of DANA guarantees worth 5.000 million euros destined for “homes”, companies and self-employed, help that can be requested until 31 December 2025 and which will have the purpose of alleviating the damages suffered by DANA. This period may be extended by Agreement of the Council of Ministers.. The same body will be in charge of establishing the requirements and specific characteristics for its granting through the same instrument..
Moratorium for loans, credits and mortgages
Citizens and SMEs with a mortgage or consumer loan may postpone the full payment of their credits 3 months (including unpaid debt) and pay only the interest during 9 additional months. This measure applies to “loans and credits, regardless of whether or not they are up to date with payments, with and without mortgage guarantee, granted to those affected by the DANA meteorological phenomenon” in any of the locations included in the Annex to the Royal Decree-Law.
In the case of legal entities and self-employed persons, To benefit from these advantages it is necessary that your billing volume is less than 6 million euros in the last closed year.
