Tax compensation for IBI and IAE 2026 for municipalities affected by floods in Andalusia and Extremadura
20 Apr 2026
Effective: 14 Apr 2026
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Who is affected:
Affected municipalities in Andalusia and Extremadura and taxpayers with tax benefits for catastrophes
Summary
It regulates how the State will compensate municipalities for tax bonuses in IBI and IAE granted to those affected by floods in Andalusia and Extremadura in 2026.
Detailed analysis
PRO
This resolution establishes the procedure for the State to provide economic compensation to municipalities in Andalusia and Extremadura that have applied tax benefits in IBI and IAE to taxpayers harmed by floods and other catastrophic events. Municipalities must prove the amounts not collected in order to receive the c…
Full official title
Resolución de 14 de abril de 2026, de la Secretaría General de Financiación Autonómica y Local, por la que se regula el procedimiento de compensación de los beneficios fiscales en las cuotas correspondientes al ejercicio 2026 del Impuesto sobre Bienes Inmuebles y del Impuesto sobre Actividades Económicas, por los daños causados por las inundaciones y otros sucesos acaecidos en diferentes municipios de las comunidades autónomas de Andalucía y Extremadura.