Self-employed workers can apply from September 14 for the direct aid approved after the migration crisis. The deadline ends on November 30 and the first payments are scheduled to start from October 6
Self-employed individuals and natural persons who carry out an economic activity in Ceuta can now apply for the direct aid of 5,000 euros approved by the Government to address the economic consequences of the migration crisis recorded this summer. The deadline for submitting applications began on September 14 and will remain open until November 30, 2026.
The measure is part of the support package approved through [Royal Decree-Law 22/2026, of September 1, aimed at companies, self-employed individuals, and other entities affected by the extraordinary situation experienced in Ceuta during the months of July and August.
According to the information provided by TaxDown and DEMÓCRATA, the aid aims to provide liquidity to self-employed workers affected by the drop in activity. The company specialized in taxation also highlights that the 5,000 euros are exempt from taxation in the IRPF.
Who can access the 5,000 euros
The aid is aimed at natural persons who carry out an economic activity and who, between July 30 and September 3, 2026, meet the requirements established in the regulation.
Among them is having the tax residence in Ceuta, having an operating establishment there, or owning properties related to the activity. It is also necessary to be registered in the census of entrepreneurs, professionals, and withholders during the established period.
The regulation also includes those who have started their activity in 2026 and meet the specific conditions provided in the Royal Decree-Law, including having submitted model 036 before September 3.
To apply for the 5,000 euros, the self-employed individual must access the electronic headquarters of the Tax Agency and complete the [form enabled for this aid]. The application includes bank details to receive the payment and a responsible declaration regarding compliance with the requirements.
The Tax Agency may subsequently require additional information to verify the declared circumstances. The processing is, therefore, simplified at the time of submitting the application, but is subject to subsequent checks that the Administration may carry out.
Payment will begin on October 6
The planned calendar establishes that the first payments will begin to be made by bank transfer starting from October 6.
For self-employed individuals and professionals as natural persons, the amount is set at 5,000 euros regardless of their billing. In the case of companies and other entities, the aid varies depending on their business volume.
Companies with a turnover of up to one million euros will be able to receive 10,000 euros. The amount rises to 20,000 euros for those with a turnover exceeding one million and up to two million; to 40,000 euros between two and six million; to 80,000 euros between six and ten million, and reaches 150,000 euros for companies that exceed ten million euros in turnover.
The regulation also includes a specific amount for certain companies and entities that have started their activity in 2026 and meet the established conditions.
A non-taxable aid
One of the aspects that TaxDown highlights to the self-employed in Ceuta is the tax treatment of the aid.
The 5,000 euros are exempt from personal income tax (IRPF), so the beneficiary will not have to pay taxes later on that amount in their income tax return. The exemption also applies to the aid received by entities in the Corporate Tax, according to what is established in the Royal Decree-law.
The aid is also unseizable, under the terms provided by the regulation.
More tax measures for the self-employed
The 5,000 euros are not the only support measure included in the package approved for Ceuta.
The Royal Decree-law incorporates tax modifications aimed at self-employed individuals who carry out their activity in the city during 2026. Among them is the increase to 10% of the deduction for provisions and expenses of difficult justification for those who are taxed using the simplified direct estimation method.
In the case of self-employed individuals who are taxed by modules, the reduction of net income is also raised to 10%.
The package also includes measures related to Social Security contributions, cessation of activity, and certain deferrals of obligations, as well as changes in the Corporate Tax for companies.
ATA details the tax advantages for self-employed individuals and companies in Ceuta
The National Federation of Self-Employed Workers Associations (ATA) has prepared a guide, which DEMÓCRATA has accessed, in which it collects the main measures of economic, fiscal, and labor support approved for companies and professionals in Ceuta. The document allows identifying other advantages that are added to the direct aid.
In the case of self-employed workers, ATA highlights the increase up to 10% of the deduction for provisions and expenses of difficult justification for those who are taxed under simplified direct estimation. For those who are taxed by modules, the reduction of net income is also set at 10%. Both changes must be taken into account in the calculation of the corresponding fractional payment for the fourth quarter of 2026.
For companies, one of the main novelties affects the Corporate Tax. The bonus for income obtained in Ceuta and Melilla goes from 50% to 60%. ATA also includes the increase of the limits linked to employment incentives and the specific conditions provided for new fixed establishments during their first two years.
The guide also includes measures related to Social Security contributions and deferrals and reminds that their application will depend on the characteristics of each activity, the tax regime, and the specific situation of each beneficiary.
TaxDown recommends reviewing all measures
TaxDown considers it relevant that potential beneficiaries know the set of measures and not only the direct aid.
In statements conveyed to DEMÓCRATA, the CEO of the company, Enrique García, points out that the application is simple, but warns that the deadline is open until November 30 and that there may still be ignorance among some self-employed workers about their right to receive it.
García also focuses on the tax treatment of the 5,000 euros and on the different measures that may affect the tax obligations of self-employed workers during this fiscal year.
Self-employed workers who meet the conditions have until November 30, 2026 to submit the application to the Tax Agency. The first payments are expected to start from October 6, via bank transfer.
I have made three important changes regarding your version: I have avoided repeating the explanation of the fiscal measures twice, I have integrated ATA as an additional source of Democrat and I have left the closing with the truly useful information: application deadline and expected date of the first payments.