The Official State Gazette (BOE) of this Wednesday, September 2, publishes a new package of support measures for Ceuta following the crisis caused by the irregular entry of migrant persons at the end of July. Royal Decree-Law 22/2026 establishes aid for companies and self-employed workers, tax measures, and actions aimed at commerce, hospitality, and tourism.
The regulation also incorporates specific measures for employment and Social Security, while another royal decree modifies the resources that can be mobilized within the situation of interest for National Security declared in Ceuta.
Direct aid for companies and self-employed workers in Ceuta
The Government establishes a system of direct aid for entrepreneurs and professionals who had their tax residence, an operating establishment, or real estate related to their activity in Ceuta between July 30, 2026, and the entry into force of the royal decree-law.
Self-employed workers, communities of goods, and other entities without legal personality, as well as entities with their own legal personality that meet the requirements established in the regulation, will be able to access this aid.
Up to 14 million for commerce, hospitality, and tourism
The royal decree-law contemplates direct aid to the Official Chamber of Commerce, Industry, Services, and Navigation of Ceuta to finance recovery and revitalization actions for retail commerce, hospitality, and tourism.
The maximum allocation amounts to 14 million euros: 10 million are allocated to commercial revitalization lines and another four million to actions related to hospitality and tourism. Among the fundable measures are voucher programs, promotional campaigns, actions to attract consumers and visitors, and initiatives aimed at recovering activity.
Specific tax measures for Ceuta
The package incorporates tax modifications aimed at self-employed workers, companies, and economic activities developed in Ceuta. In the Personal Income Tax (IRPF), certain percentages applicable to the calculation of the income from economic activities are modified for 2026.
In the Corporate Tax, measures related to income obtained in Ceuta and Melilla are also introduced, with changes aimed at adapting taxation to the economic circumstances of these territories.
ERTE due to force majeure for affected workers
The suspensions of contract and reductions of working hours that have as a direct or indirect cause the events recorded in Ceuta since July 30, 2026 will be considered as force majeure situations for the purposes of the mechanisms provided in the Workers' Statute.
These measures will be in effect until December 31, 2026. In addition, for certain files, the prior intervention of the Labor Inspection will be optional.
Exemption of 100% of employer contributions
Companies in Ceuta that have seen their activity impeded or limited and have an authorized temporary employment regulation file may benefit from a 100% exemption of the employer contribution to Social Security regarding the affected workers.
The exemption will apply to the contributions corresponding to the months of September to December 2026, under the terms established by the royal decree-law.
An extraordinary benefit for the self-employed
Self-employed workers linked to Ceuta may request an extraordinary benefit for cessation of activity when they suffer a reduction of at least 50% of their monthly income compared to the average of the last closed fiscal year, provided they meet the other established requirements.
The benefit will amount to 70% of the regulatory base and may be extended for a maximum of four months as long as the reduction in income is maintained. In addition, the ordinary minimum contribution period of twelve months will not be required to access this extraordinary benefit.
75% bonuses for self-employed and companies
The royal decree-law establishes a 75% bonus on the contribution for common contingencies for certain self-employed workers residing and carrying out their activity in Ceuta or Melilla in the sectors included by the regulation.
A 75% bonus on employer contributions to Social Security for common contingencies and certain concepts of joint collection for companies in Ceuta and Melilla that meet the established conditions and have workers in the included areas of activity is also set.
Deferral of Social Security contributions
Companies and self-employed workers linked to Ceuta may request an extraordinary deferral of the payment of Social Security contributions corresponding to certain months.
The postponement will have an interest of 0.5% and will be amortized through monthly payments, with a term of four months for each requested monthly payment and a maximum of 16 monthly payments.
More resources to face the national security situation
The BOE also publishes Royal Decree 706/2026, which modifies the resources and capabilities that can be employed within the situation of interest for National Security in Ceuta.
The modification responds to the identification of new spaces that can be used for temporary accommodation and allows certain sports facilities and lands of the Ministry of Defense to be excluded from the annexes. Among the identified spaces are some plots of the Port of Ceuta and the K8 barracks.
4.25 million annually for the Port of Ceuta
The royal decree-law also authorizes a state contribution of 4.25 million euros annually between 2027 and 2031 to the Port Authority of Ceuta.
These funds will have a structural nature and will be allocated to cover expenses of the Port Authority and to finance the actions included in its Investment Plan.