New regulations 2026

Main tax changes introduced by Royal Decree-Law 22/2026, of September 1 (Official State Gazette, September 2), which approves urgent social and economic measures to support the city of Ceuta

DIRECT AID LINE FOR COMPANIES AND PROFESSIONALS 

A system of direct aid is established for self-employed workers, joint ownership communities and other entities without legal personality, as well as entities with their own legal personality legally constituted in Spain, who are not taxpayers assigned to the Central Delegation of Large Taxpayers, who between July 30 and September 3, 2026, had either their tax domicile, their establishment of operation or real estate declared as being related to their activity, in the city of Ceuta, provided that they were registered in the census of entrepreneurs, professionals and withholding agents in the aforementioned period and that they had submitted the self-assessments corresponding to the 2025 tax year of the Personal Income Tax with economic activities with declared income.

Furthermore, in the case of joint ownership communities and other entities without legal personality, they must have submitted the annual information return to be submitted by entities under the income attribution regime corresponding to the 2025 financial year with income declared in economic activities.

In the event that they registered in the census in the year 2026, that they submitted a census declaration form (form 036) before September 3, 2026 and that they did not submit a census deregistration declaration before July 30, 2026.

Individual entrepreneurs or professionals will receive a lump sum of 5,000 euros.

In the case of legal persons and joint ownership communities and other entities without legal personality, the amount of aid will be determined based on the last net amount of turnover, applying the amounts provided for in the following paragraph:

The amount will be 10,000 euros when they have registered in the census of businessmen, professionals and withholding agents in the year 2026.

These grants are exempt from Personal Income Tax and Corporate Income Tax in accordance with section 14 of article 1 of the Royal Decree-Law.

(Article 1 of Royal Decree-Law 22/2026)

PERSONAL INCOME TAX (IRPF)

It contains the following new features and modifications that affect Law 35/2006, of November 28, on Personal Income Tax (LIRPF):

• Deduction for provisions and expenses that are difficult to justify.

With effects for the tax period 2026, for taxpayers under simplified direct estimation, It increases to 10% the percentage of deduction for the set of deductible provisions and expenses that are difficult to justify corresponding to the economic activities carried out in Ceuta whose income is eligible for the deduction provided for in section 4 of article 68 of the Law PIT.

This increase will be taken into account to quantify the net return of the installment payment corresponding to Q4/2026.

(Sections 1 and 3 of the new sixty-fourth Additional Provision of the Law of PIT added to the Law of PIT by article 2 of Royal Decree-Law 22/2026)

• Reduction in net module performance.

With effects for the tax period 2026, for taxpayers under the objective estimation method, It increases to 10% the percentage of the reduction in net module yield provided for in the First Additional Provision of Order HAC/1425/2025 corresponding to the economic activities carried out in Ceuta whose income is eligible for the deduction provided for in section 4 of article 68 of the Law PIT.

This increase will be taken into account to quantify the net return of the installment payment corresponding to Q4/2026.

(Sections 2 and 3 of the new sixty-fourth Additional Provision of the Law of PIT added to the Law of PIT by article 2 of Royal Decree-Law 22/2026)

por el que se aprueban medidas urgentes de carácter social y económico de apoyo a la ciudad de Ceuta.(BOE, 02-septiembre-2026)