Key data
| Regulation | Royal Decree-Law 22/2026, of September 1 |
|---|---|
| Publication | September 2, 2026 |
| Entry into force | September 2, 2026 |
| Affected parties | Companies and self-employed workers in Ceuta, especially commerce, hospitality and tourism |
| Category | Tax News / Grants and Subsidies |
| Fiscal year | 2026 |
| Application deadline | Until November 30, 2026 (AEAT electronic office) |
| Maximum company grant | €150,000 (companies with turnover exceeding €10M) |
| Self-employed grant | €5,000 |
| Official source | BOE-A-2026-18429 |
Companies and self-employed workers with activity in Ceuta have access to a package of direct grants approved on an urgent basis through the Royal Decree-Law 22/2026, of September 1, published in the BOE on September 2, 2026 and in force from that same date. The regulation responds to the economic impact of the migration crisis recorded on July 30 and 31, 2026 and articulates measures both for direct support and structural fiscal improvement for the city.
What does this regulation establish?
RDL 22/2026 articulates three differentiated blocks of measures:
1. Tiered direct grants based on turnover
The grants are exempt from personal income tax and corporate income tax and are distributed according to the company's or self-employed worker's turnover volume:
| Turnover bracket | Grant amount |
|---|---|
| Self-employed workers | €5,000 |
| Up to €1,000,000 | €10,000 |
| Between €1,000,001 and €2,000,000 | €20,000 |
| Between €2,000,001 and €6,000,000 | €40,000 |
| Between €6,000,001 and €10,000,000 | €80,000 |
| More than €10,000,000 | €150,000 |
2. Tax improvements in corporate income tax
The decree modifies the conditions of the corporate income tax bonus applicable to income obtained in Ceuta:
| Concept | Before RDL 22/2026 | After RDL 22/2026 |
|---|---|---|
| Corporate income tax bonus for income in Ceuta | 50% | 60% |
| Territorial allocation limit per employee | Not specified in previous regulation | €60,000 per employee |
| Maximum number of computable employees | Not specified in previous regulation | 20 employees |
3. Revitalization bonds and essential services reinforcement
Funds are channeled to the Ceuta Chamber of Commerce for the issuance of revitalization bonds aimed at the sectors of commerce, tourism and hospitality. In parallel, the city's essential services are reinforced:
- Healthcare
- Security and defense
- Education
- Justice
- Care for unaccompanied foreign minors
Economic and operational impact
For most Ceuta SMEs, the most immediate impact is the direct cash grant, exempt from taxation, which can be applied for before the end of the year. In addition to this comes a permanent improvement in the taxation of income generated in the city.
The increase in the corporate income tax bonus from 50% to 60% represents an additional tax saving of 10% on income attributable to Ceuta. With the new expanded limits—up to €60,000 per employee and a maximum of 20 employees—companies with staff in the city can optimize their taxable base more efficiently than before the regulation.
The revitalization bonds channeled through the Chamber of Commerce represent an additional opportunity for the commerce, hospitality and tourism sectors, which are the most exposed to the impact of the migration crisis on activity and the city's image.
Who does it affect?
- Self-employed workers with economic activity in Ceuta: direct grant of €5,000.
- SMEs and microenterprises with headquarters or activity in Ceuta: grants of between €10,000 and €80,000 depending on turnover.
- Large companies with turnover exceeding €10M in Ceuta: grant of €150,000.
- Commerce, hospitality and tourism sector: additional access to revitalization bonds through the Chamber of Commerce.
- Companies with employees in Ceuta that file corporate income tax: direct improvement in the applicable tax bonus.
Practical example
A hospitality company with headquarters in Ceuta and annual turnover of €1.5 million falls into the bracket of between €1,000,001 and €2,000,000, so it can apply for a direct grant of €20,000, exempt from personal income tax and corporate income tax.
Additionally, if it has 10 employees with income attributable to Ceuta of €50,000 per employee (within the €60,000 limit), the bonifiable base amounts to €500,000. With the new 60% corporate income tax bonus (compared to the previous 50%), the additional tax saving compared to the previous regime equals an additional 10% on that bonifiable base.
If it also accesses the Chamber of Commerce revitalization bonds for belonging to the hospitality sector, the total economic impact can be significantly higher than the direct grant.
What should companies do now?
- Verify if you meet the requirements: confirm that your company or self-employed activity is based in Ceuta and was affected by the migration crisis of July 2026.
- Identify your turnover bracket: locate the grant amount that corresponds to you according to the bracket table (from €5,000 to €150,000).
- Prepare the documentation: gather the turnover and activity receipts in Ceuta that prove the corresponding bracket.
- Submit the application at the AEAT electronic office before November 30, 2026: the deadline is non-extendable according to the regulation.
- Review the corporate income tax bonus with your tax advisor: the increase from 50% to 60% and the new limits (€60,000 per employee, maximum 20 employees) may require adjustments to the fiscal planning for fiscal year 2026.
- Contact the Ceuta Chamber of Commerce to find out about the revitalization bonds available for commerce, hospitality and tourism.
Frequently asked questions
How much money can I receive as a self-employed worker in Ceuta under RDL 22/2026?
Self-employed workers in Ceuta can receive a direct grant of €5,000, exempt from personal income tax. The application must be submitted at the AEAT electronic office before November 30, 2026.
What is the deadline to apply for grants under Royal Decree-Law 22/2026?
The application deadline ends on November 30, 2026. Applications must be submitted through the AEAT electronic office. No extension has been provided for in the regulation.
Do the grants from RDL 22/2026 pay personal income tax or corporate income tax?
No. Royal Decree-Law 22/2026 expressly establishes that these direct grants are exempt from both personal income tax and corporate income tax, so the amount received is not included in the taxable base.
What changes in the corporate income tax bonus for companies in Ceuta?
The corporate income tax bonus for income obtained in Ceuta increases from 50% to 60%. Additionally, the territorial allocation limits are expanded: up to €60,000 per employee and with a maximum of 20 computable employees.
Which sectors can access the revitalization bonds from the Ceuta Chamber of Commerce?
The funds channeled through the Ceuta Chamber of Commerce are specifically intended for the sectors of commerce, tourism and hospitality. To learn about the specific conditions for access, it is necessary to contact the Chamber directly.
Official source
Consult complete regulation at official source
Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-18429
