Main economic support measures for companies and professionals in the city of Ceuta

Line of direct aid to companies and professionals

A system of direct aid is established for the self-employed workers, joint ownership communities and other entities without legal personality, as well as the entities with legal personality legally established companies in Spain, which are not taxpayers assigned to the Central Delegation of Large Taxpayers, and which between July 30 and September 3, 2026, had either their tax domicile, their business establishment or real estate declared as being related to their activity, in the city of Ceutaprovided 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 for 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 aids They 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

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 Personal Income Tax Law.

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 Personal Income Tax Law added to the Personal Income Tax Law 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 Personal Income Tax Law.

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 Personal Income Tax Law added to the Personal Income Tax Law by Article 2 of Royal Decree-Law 22/2026)

Corporation Tax

With effects for the tax periods that began on or after 1 January 2026 that had not ended by the date this Royal Decree came into force-Article 3 of the law introduces the following modifications to sections 1 and 3 of Article 33 of Law 27/2014, of November 27, on Corporate Income Tax, and introduces a new twentieth Additional Provision in Law 27/2014, as follows:

• Amendment of sections 1 and 3 of article 33 of Law 27/2014.

• HE increases the bonus percentage by ten percentage points provided for in section 1 of article 33 of Law 27/2014, rising from 50 to 60 percent, in the case of income obtained in Ceuta or Melilla. (Amendment to section 1 of article 33 of Law 27/2014).

• In the case of entities with fixed places of business in Ceuta and Melilla, The individual limit is increased to 60,000 euros per person employed under a full-time employment contract who performs their duties in Ceuta or Melilla (formerly 50,000 euros), regarding the income presumed to have been obtained in Ceuta and Melilla in application of the bonus provided for in the previous section, and the maximum total limit set at 1,200,000 euros (previously 400,000 euros). (Amendment to section 3 of article 33 of Law 27/2024).

• On the other hand, the indicated amounts are increased in the previous paragraph for the first two tax periods from the establishment of a fixed place of business in Ceuta or Melilla, up to a individual limit of 120,000 euros per worker with a full-time employment contract who performs their duties in Ceuta or Melilla, with a total maximum limit of 2,400,000 euros. (Amendment to section 3 of article 33 of Law 27/2024).

• Incorporation of the twentieth Additional Provision in Law 27/2014 “Partial payments corresponding to tax periods beginning in 2026 in relation to income obtained in Ceuta or Melilla”.

  In the installment payments relating to tax periods beginning in 2026 whose filing deadline begins from the entry into force of Royal Decree-Law 22/2026 (September 3, 2026), the percentage reduction provided for in section four of the Fifth Additional Provision of Law 27/2014, It will rise from 50 to 60 percent, for that part of the positive result that corresponds to income obtained in Ceuta or Melilla.