What it is
Tax breaks for DANA victims, Church reparations and financial measures
It is a royal decree-law. It was introduced on 30 April 2026. Introduced by: Gobierno.
Official title: Royal Decree-Law 10/2026, of April 28, approving urgent tax measures and other support measures in response to the damage caused to victims of DANA disasters and other emergency situations.
Source: Congreso de los Diputados, file 130/000041· updated 11 Nov
Automatic summary, not yet reviewed
- Aid granted by the Valencian regional government to companies and self-employed workers affected by the DANA storm does not count as taxable income under personal income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. or corporate tax, with effect from October 29, 2024.
- Aid for personal damage from the 2025 wildfires declared a severely affected civil protection emergency zone is exempt from personal income tax, from August 26, 2025.
- Aid paid by private nonprofit organizations to people affected by the DANA storm is exempt from personal income tax, capped at the amount of the damage or the repair cost.
- The borrowing rules for regional governments in 2026 are regulated: the State may authorize new long-term debt for the Valencian Community because of the DANA storm, and assign funds to Extremadura for adverse weather damage.
- Extraordinary spending by local governments affected by the DANA storm is counted separately for fiscal rule purposes, and they will not have to approve economic and financial plans in 2026 and 2027 when shortfalls come from that spending.
- Sick leave and pensions for victims of the Adamuz and Gelida rail accidents are treated as work-related accidents for economic purposes, automatically and retroactively. Amounts paid by the Catholic Church to victims of sexual abuse are also exempt from personal income tax.
Who it affects
- People and companies affected by the DANA storm in the Valencian Community: Their aid is not taxed under personal income tax or corporate tax.
- Victims of sexual abuse within the Catholic Church: Amounts they receive as reparation are exempt from personal income tax.
- Local governments of municipalities affected by the DANA storm: Their extraordinary spending is assessed separately under fiscal rules and they are exempt from economic and financial plans in 2026 and 2027.
- Workers who were victims of the Adamuz and Gelida rail accidents: Their sick leave and pensions are treated as work-related for economic purposes.
- Regional governments: Their 2026 borrowing rules and access to the regional financing fund are made more flexible.
Words worth knowing
- IRPF
- Spanish personal income tax (Impuesto sobre la Renta de las Personas Físicas), the tax individuals pay on their income.
- Exención
- Exemption: an amount that is not included when calculating the tax.
- Base imponible
- Tax base: the amount of money on which the tax is calculated.
- Reglas fiscales
- Fiscal rules: rules that limit how much public administrations may spend and owe.
- Remanente de tesorería
- Treasury surplus: leftover money an administration has available after closing its yearly accounts.
- income tax
- The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.
It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries
Where it stands
How far did it get?
It took 7 of 7 steps. It reached BOE, and today it is passed.
- Introduced30 April 2026Someone registers the text in the Congreso.
- Admitted13 May 2026The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
- Amendmentsno dateGroups propose changes.
- Committeeno dateA committee goes through the text in detail.
- Plenary13 May 2026All 350 deputies vote.
- Senateno dateThe Senate can pass it, amend it or veto it.
- BOEno dateIt is published in the Official State Gazette (BOE) and comes into force.
See the 4 official steps on a timeline
20 May 2026
How did the plenary vote?
Voted on: Processing as a Government bill by the urgent procedure of Royal Decree-Law 10/2026, of April 28, approving urgent tax measures and other support measures in response to the damage caused to victims of DANA disasters and other emergency situations.
This law had 2 votes; this is the latest with every deputy’s vote. See them all
Source: Congreso de los Diputados, vote 13 of sitting 180· updated 10 Nov
Each dot is a seat. Tap one, or use the arrow keys, to see who it is.
Your province
How did the deputies from your province vote?
And your senators: the Senate does not link its votes to this law in its open data, so we cannot put them side by side here.
Or see how most of each province voted
- A Coruña More votes in favour 8 yes · 0 no
- Albacete More votes in favour 4 yes · 0 no
- Alicante/Alacant More votes in favour 12 yes · 0 no
- Almería More votes in favour 6 yes · 0 no
- Araba/Álava More votes in favour 4 yes · 0 no
- Asturias More votes in favour 6 yes · 0 no
- Ávila More votes in favour 3 yes · 0 no
- Badajoz More votes in favour 5 yes · 0 no
- Barcelona More votes in favour 32 yes · 0 no
- Bizkaia More votes in favour 8 yes · 0 no
- Burgos More votes in favour 4 yes · 0 no
- Cáceres More votes in favour 4 yes · 0 no
- Cádiz More votes in favour 9 yes · 0 no
- Cantabria More votes in favour 5 yes · 0 no
- Castellón/Castelló More votes in favour 5 yes · 0 no
- Ceuta More votes in favour 1 yes · 0 no
- Ciudad Real More votes in favour 5 yes · 0 no
- Córdoba More votes in favour 6 yes · 0 no
- Cuenca More votes in favour 3 yes · 0 no
- Gipuzkoa More votes in favour 6 yes · 0 no
- Girona More votes in favour 6 yes · 0 no
- Granada More votes in favour 7 yes · 0 no
- Guadalajara More votes in favour 3 yes · 0 no
- Huelva More votes in favour 5 yes · 0 no
- Huesca More votes in favour 3 yes · 0 no
- Illes Balears More votes in favour 8 yes · 0 no
- Jaén More votes in favour 5 yes · 0 no
- La Rioja More votes in favour 4 yes · 0 no
- Las Palmas More votes in favour 8 yes · 0 no
- León More votes in favour 4 yes · 0 no
- Lleida More votes in favour 4 yes · 0 no
- Lugo More votes in favour 4 yes · 0 no
- Madrid More votes in favour 36 yes · 0 no
- Málaga More votes in favour 11 yes · 0 no
- Melilla More votes in favour 1 yes · 0 no
- Murcia More votes in favour 10 yes · 0 no
- Navarra More votes in favour 5 yes · 0 no
- Ourense More votes in favour 4 yes · 0 no
- Palencia More votes in favour 3 yes · 0 no
- Pontevedra More votes in favour 7 yes · 0 no
- Salamanca More votes in favour 4 yes · 0 no
- Santa Cruz de Tenerife More votes in favour 7 yes · 0 no
- Segovia More votes in favour 3 yes · 0 no
- Sevilla More votes in favour 11 yes · 0 no
- Soria More votes in favour 2 yes · 0 no
- Tarragona More votes in favour 6 yes · 0 no
- Teruel More votes in favour 3 yes · 0 no
- Toledo More votes in favour 6 yes · 0 no
- Valencia/València More votes in favour 16 yes · 0 no
- Valladolid More votes in favour 5 yes · 0 no
- Zamora More votes in favour 3 yes · 0 no
- Zaragoza More votes in favour 7 yes · 0 no
More details: how each group and each province voted
The groups
Who voted in favour and who against?
In favour, most of Euskal Herria Bildu, Plurinacional SUMAR, Republicano, Socialista, Vasco (EAJ-PNV), Junts per Catalunya, Mixto, Popular en el Congreso and VOX.
By province: in 52 most voted in favour; in 0, against.
Coloured by how most of each province’s deputies voted.
- In favour: 52
- Against: 0
| Group | Seats | How it voted |
|---|---|---|
| Euskal Herria Bildu | 6 | 6 in favour |
| Plurinacional SUMAR | 26 | 26 in favour |
| Republicano | 7 | 7 in favour |
| Socialista | 121 | 119 in favour · 2 did not vote |
| Vasco (EAJ-PNV) | 5 | 5 in favour |
| Junts per Catalunya | 7 | 7 in favour |
| Mixto | 8 | 8 in favour |
| Popular en el Congreso | 137 | 137 in favour |
| VOX | 33 | 32 in favour · 1 did not vote |
What happens next
What happens now?
It is law, or will be once published in the BOE. It comes into force on the date its own text sets.
Published in the BOE: Royal Decree-Law 10/2026, of April 28, approving urgent tax measures and other support measures in response to the damage caused to victims of DANA disasters and other emergency situations.
Sources
Where does all this come from?
- Congreso de los Diputados, file 130/000041
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- Congreso de los Diputados, vote 13 of sitting 180
The count and every seat’s vote.
Retrieved 10 November 2026
- BOE, BOE-A-2026-9286
The law as published.
Retrieved 11 November 2026
- The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
- Each deputy’s province is the one of their seat on the day of the vote.
- We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.