Decree exempting from the return of DANA advance payments validated

The Permanent Deputation of the Congress of Deputies validated on October 16, 2026, Royal Decree-Law 24/2026, of September 29, which determines who must return the advances received from the DANA aid and who is released from doing so. The agreement is published in the Official State Gazette number 260, of October 20, 2026, section I, page 139779, with the official reference BOE-A-2026-21787.

The decree-law was approved by the Council of Ministers on September 29, 2026, at the proposal of the heads of Territorial Policy and Democratic Memory and the Interior, and was published in the Official State Gazette number 241, of September 30, 2026 (BOE-A-2026-20264), entering into force the following day. It is issued under rule 14 of article 149.1 of the Constitution, regarding General Treasury and State Debt, and is structured into a single article, one repealing provision, and three final provisions.

The regulation is part of the immediate response, reconstruction, and relaunch plan articulated following the Isolated Depression at High Levels (DANA) that hit Spain between October 28 and November 4, 2024. That episode led to Royal Decree-Law 6/2024, of November 5, Royal Decree-Law 7/2024, of November 11, and Royal Decree-Law 8/2024, of November 28, which enabled partial advances of the subsidies provided for in Royal Decree 307/2005, of March 18. The now-validated text modulates the reimbursement of those advances, as provided for in article 3 bis.3 of Royal Decree-Law 6/2024.

Who is exempt from returning the advance

The single article establishes that recipients shall only reimburse the amounts received, in whole or in part, in three cases:

• If the sum of the general taxable base and the savings base of the 2025 IRPF (Personal Income Tax) exceeds 42,000 euros.
• If, without exceeding those 42,000 euros, the 2025 net worth exceeds 300,000 euros, according to data from the State Tax Administration Agency (AEAT); the primary residence is not counted and, if its value exceeds that figure, only the excess is considered.
• If the person is not included in the subjective scope of application of Royal Decree-Law 6/2024, as defined in its article 1.3.

The amount to be returned may never exceed the difference between the sum of both 2025 IRPF bases and 42,000 euros. Anyone who does not fit into any of these cases is exempt from reimbursement.

An ex officio procedure with Treasury data

The authority that granted the advance will resolve ex officio, based on the tax and asset information provided by the AEAT and the data already held by the administrations. Interested parties will not be required to provide documents that the Administration already possesses.

The procedure is governed by Law 38/2003, of November 17, General Law on Subsidies, and its regulation, approved by Royal Decree 887/2006, of July 21, with the specificities of the decree-law. The resolution will be notified in a single act, with the amount and the payment deadlines for the voluntary period established by the General Collection Regulation, approved by Royal Decree 939/2005, of July 29. If the checks rule out the reimbursement, the interested party will be notified of the termination of the procedure, and reimbursements may take advantage of the current payment facilities.

Decree-law and parliamentary control

The validation took place under Article 86.2 of the Constitution, which attributes this power to Congress and requires the immediate convening of the Chamber when it is not in session. The agreement of the Permanent Deputation bears the signature of the president of the Congress of Deputies, Francina Armengol Socias, and orders its publication in the official bulletin.

The decree-law justifies the urgency based on the imminence of the verification and settlement procedures for the reimbursements already received and the need to provide legal certainty to both the affected persons and the managing administrations. The statement of motives emphasizes that the extraordinary advance regime allowed for the immediate assistance of thousands of people in situations of vulnerability.

The impact of the measure falls on households, freelancers, and companies that received advances to clean homes, replace belongings, acquire work vehicles, or cover essential family expenses. The validation closes the possibility that the emergency aid transforms, over time, into a new debt for those who still bear the consequences of the catastrophe.

Source: Official State Gazette, no. 260, of October 20, 2026, section I, page 139779 (official reference: BOE-A-2026-21787).