Ceuta support decree: €309 million

On 1 September 2026 the Council of Ministers approved Royal Decree-Law 22/2026, published in the gazette on 2 September and in force from the 3rd, with urgent economic and social support measures for Ceuta after the mass entry of people from Morocco on 30 and 31 July. The package totals €309 million for the last four months of the year, close to 16 % of the city’s GDP, divided among essential services (€21 million), security (€90 million), humanitarian reception (€118 million) and economic activity (€80 million).

This analysis focuses on what affects companies and the self-employed: direct aid, employment and Social Security measures and tax changes that, in part, also extend to Melilla. If your business is in Ceuta, or you have customers, suppliers or premises there, review which measures apply to you and from what date.

Direct aid and employment

The Government foresees €36.6 million in direct aid: €5,000 for some 2,500 self-employed people and between €10,000 and €150,000, depending on turnover, for some 1,500 companies. Applications will open on Monday 14 September on the Tax Agency’s online office and payments will begin in early October. The aid granted is exempt from personal income tax and corporate tax.

On the employment side, suspensions and reductions of working hours caused directly or indirectly by the events in Ceuta since 30 July are treated as force majeure, with 100 % relief on the employer’s Social Security contribution for the September to December instalments for companies with an authorised furlough scheme. Self-employed people who cease activity in whole or in part can claim an extraordinary benefit of 70 % of the contribution base for up to four months if their monthly income falls by at least 50 %.

Deferrals and reliefs

Companies and self-employed people in Ceuta who are up to date and have no other deferral in force can request an extraordinary deferral of contributions at 0.5 % interest, repayable in up to 16 monthly instalments; the request must be filed before the first ten calendar days of the regulatory payment period have passed. In addition, for Ceuta and Melilla, the relief on the self-employed common-contingencies contribution rises from 50 % to 75 % from 1 October in certain sectors, and that on companies’ permanent contracts from 50 % to 75 % from 1 September.

These are measures with short deadlines and formal requirements. It is worth checking with your employment and tax adviser which effective date applies to each and what documents will prove the loss of activity, because for the extraordinary benefit the proof of the fall in income may be required from 1 January 2027.

Taxes: income tax and corporate tax

For personal income tax, for Ceuta activities that qualify, the deduction percentage for provisions and hard-to-justify expenses under simplified direct estimation rises to 10 %, and the reduction of net income under objective estimation is set at 10 %, for 2026 instalment payments whose period begins one month after 3 September. For corporate tax, the relief on the tax due on income obtained in Ceuta or Melilla goes from 50 % to 60 % for entities that effectively operate there.

The limits of the presumption of income obtained in Ceuta or Melilla are also raised: from €50,000 to €60,000 per full-time employee, with a total ceiling of €1,200,000, compared with the previous €400,000. In corporate groups, the limits are assessed at group level. If your company invoices from the mainland to customers in Ceuta or has premises there, consult your tax adviser on how these rules apply.

Aid comes with a calendar: the value lies in knowing it in time.

This article is general information. It is not legal, tax or investment advice, and it does not take anyone’s particular circumstances into account.