The Royal Decree-Law 22/2026, of September 1, approving urgent social and economic measures to support the city of Ceuta, was published in the Official State Gazette (BOE) on September 2.

Among the economic and tax measures, the following stand out:

1. Direct aid to self-employed workers, joint ownership communities and other entities without legal personality, as well as to entities with their own legal personality legally constituted in Spain that meet these requirements:

   • That they are businessmen or professionals who, between July 30, 2026 and the date of entry into force of this Royal Decree-Law, had either their tax domicile, their business establishment or real estate declared as being related to their activity, in the city of Ceuta.

   • That they are taxpayers of Personal Income Tax for economic activities or taxpayers of Corporate Income Tax, provided that they were registered in the census of entrepreneurs, professionals and withholding agents in the period indicated in the previous section and that they have submitted the self-assessments corresponding to the 2025 tax year of Personal Income Tax with economic activities with declared income, in the case of self-employed workers or partners, heirs, joint owners, or participants in the case of entities without legal personality, or of Corporate Income Tax with declared income, in the case of entities with their own legal personality. Taxpayers assigned to the Central Delegation of Large Taxpayers are excluded.

   The aid will be 5,000 euros for self-employed individuals, while in the case of legal entities 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 according to the following amounts: 10,000 euros in aid, when the net amount of turnover has been less than 1 million euros; of 20,000 if it has been between 1 and 2 million; of 40,000 if it has been between 2 and 6 million; 80,000 euros in the case of net turnover between 6 and 10 million euros and 150,000 euros for higher net turnover amounts.

   Applications for assistance must be submitted electronically through the Tax Agency's website by November 30, 2026.

2. Among the tax measures, in the Personal Income Tax, and with the aim of encouraging the economic activity carried out by self-employed workers in Ceuta, the deductible percentage for provisions and expenses that are difficult to justify in the simplified form of the direct estimation method and the general reduction applicable to the net income of modules in the objective estimation method are increased to 10% during 2026.

   In the Corporate Income Tax, the bonus percentage provided for in section 1 of article 33 of Law 27/2014, of November 27, on Corporate Income Tax, is increased by ten percentage points, becoming 60 percent, in the case of income obtained in Ceuta or Melilla.

   Furthermore, section 3 of article 33 of the Corporate Income Tax Law establishes a rule that allows entities with fixed places of business in Ceuta and Melilla to consider their income obtained there up to an amount of 50,000 euros per person employed with a full-time employment contract who performs their functions in Ceuta or Melilla, with a maximum of 8 people.

   The modification now introduced by this royal decree-law extends the aforementioned rule, increasing the individual limit to 60,000 euros per person and the maximum total limit provided for in the current regulation of 400,000 euros, equivalent to 8 workers, to a total of 20 workers, which determines an equivalent maximum limit amount of 1,200,000 euros (obtained by multiplying the new individual limit per worker of 60,000 euros by the proposed limit of 20 workers).