FAQs

Those who can apply for this aid are those who... self-employed workers, legal entities and entities without legal personality that carry out economic activities, and that are not assigned to the Central Delegation of Large Taxpayers, that between July 30, 2026 and September 3, 2026:

• They had in Ceuta his tax domicile, establishment of operation or real estate related to the activity, according to a declaration to the State Tax Administration Agency.

• And they were registered in the census of entrepreneurs, professionals and withholding agents.

Moreover,

• In the case of self-employed workers or partners, heirs, joint owners, or participants in the case of entities without legal personality, there must be presented statement of the Personal Income Tax 2025 with economic activities with income declared from economic activities.

• In the case of legal entities, there must be presented statement of the Corporate Income Tax 2025 with declared income.

• In the case of entities without legal personality, there must be presented the annual information return (model 184) corresponding to the exercise 2025 with income declared from economic activities.

• In the event that it had occurred registration in the census in the year 2026that there had been presented census declaration (model 036) before September 3, 2026.

• Business owners or professionals who are individuals They will receive a one-time payment of 5,000 euros. Also, when they had registered in the census in 2026 by submitting a census declaration form (form 036) before September 3, 2026.

• For legal entities and other entities without legal personalityThe amount of aid will be determined by applying the amounts shown in the following table:

The net amount of turnover (box 255 of model 200 or that entered in positions 157-171 of register type 1 of model 184).

When the entity had realized registration in the census of business owners, professionals and withholding agents in the exercise 2026 and had submitted a census declaration form (form 036) before September 3, 2026, will receive a one-time payment of 10,000 euros in any case.

From the September 14 until the November 30, 2026.

The aid will be requested through the form that has been available since September 14th on the Electronic Headquarters of the State Tax Administration Agency

A bank account of which the applicant is the holder must be provided in order to be able to pay the aid.

In addition, the applicant must sign the form declaration of responsibility in which it states that the development of its activity has been negatively affected by the migration crisis in Ceuta, and that it complies with the requirements established in the European Union regulations on aid from minimis.

To submit the application, you need to have Cl@ve, DNIe, an electronic certificate or eIDAS (Cl@ve and DNIe are only acceptable for individuals). If the applicant is not registered in Cl@ve, they can do so here or at the offices of the Tax Agency.

The form can also be submitted on behalf of a third party, by proxy or through social collaboration.

No, no documentation is required.

By bank transfer. The Tax Agency expects to pay out the aid very soon. However, if payment has not been made within 3 months of the end of the deadline for submitting the form, the application may be considered rejected.

If the applicant has made a mistake when entering the bank account details, You must cancel the application and submit a new one.

Please note that you cannot cancel an application if the corresponding refund has already been ordered.

Yes. These grants will be exempt from taxation both in Personal Income Tax and in Corporate Tax.

NoThese benefits are declared unseizable.

YeahIn the form, you must include the tax identification number (NIF) and name of the public administration or entity that granted you this aid. minimis and the amount received.

No. You just need to report the aid available. minimis granted up to the time of submitting the form.

The thresholds or maximum amounts of aid minimis The considerations are applicable for a period of three consecutive years. for a single company (i.e., other aid must be taken into account) de minimis granted in the current year and the two previous years) and will be:

• In general, where the Regulations mentioned in points b), c) and d) below are not applicable, the threshold will be 300,000 euros; REGULATION (EU) 2023/2831

• For the agricultural sector, the threshold will generally be 50,000 euros; REGULATION (EU) 1408/2013

• For the fishing and aquaculture sector, the threshold will generally be 40,000 euros; REGULATION (EU) 717/2014

• For companies that provide services of general economic interest, the threshold per company will be 750,000 euros; REGULATION (EU) 2023/2832. The aid de minimis Grants awarded under this Regulation may be combined with other aid de minimis granted under one of the other three de minimis regulations.

The concept of “single undertaking” for the application of the Aid Regulations de minimis It includes all companies that are part of the same group or that are controlled by the same company.

If the amount of public aid granted exceeded the maximum aid thresholds de minimis received during the three years prior to the date of granting the aid, would proceed to recover the excess to what would add the applicable interest rates.

If the reimbursement affects the aid paid by the AEAT itself, the beneficiary must communicate, by means of a written document submitted through the Registry, the amount of the excess over the maximum thresholds of the aid de minimis.  The Tax Agency will proceed to generate an agreement recognizing said amount, and the corresponding payment letter for the communicated amount plus applicable interest. If that happens, press here to submit the written notification of reimbursement, using the CSV of the receipt for the aid application form that you submitted at the time.