{"id":12813,"date":"2023-06-02T15:47:00","date_gmt":"2023-06-02T14:47:00","guid":{"rendered":"https:\/\/firmalex.com\/?p=12813"},"modified":"2023-06-19T15:59:42","modified_gmt":"2023-06-19T14:59:42","slug":"new-startup-law-in-spain","status":"publish","type":"post","link":"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/","title":{"rendered":"New Startup Law in Spain"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote\"><p>Law 28\/2022, of December 21, for the promotion of the ecosystem of emerging companies brings important novelties and that is that this new Law on Startups has important administrative novelties and tax incentives for newly created innovative companies.<\/p><\/blockquote>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\"><\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#What_is_a_startup\" >What is a startup<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#Administrative_and_bureaucratic_news\" >Administrative and bureaucratic news<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#Extension_of_residence_permits_to_entrepreneurs_investors_and_foreign_students_and_new_visa_for_digital_nomads\" >Extension of residence permits to entrepreneurs, investors and foreign students and new visa for digital nomads<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#Reduction_of_bureaucratic_requirements_for_foreign_investors\" >Reduction of bureaucratic requirements for foreign investors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#Licensing_of_one-year_temporary_trials_and_promotion_in_the_creation_of_controlled_environments\" >Licensing of one-year temporary trials and promotion in the creation of controlled environments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#Creation_of_the_National_Office_of_Entrepreneurship_ONE\" >Creation of the National Office of Entrepreneurship (ONE)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#Tax_improvements\" >Tax improvements<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#Improvement_in_the_tax_treatment_of_stock_options_to_remunerate_startup_workers\" >Improvement in the tax treatment of stock options to remunerate startup workers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#Regime_for_expatriates_workers_posted_to_Spain_may_benefit_from_the_special_tax_regime\" >Regime for expatriates: workers posted to Spain may benefit from the special tax regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#Establishment_of_a_specific_tax_treatment_for_carried_interest_with_the_aim_of_promoting_the_development_of_venture_capital\" >Establishment of a specific tax treatment for carried interest with the aim of promoting the development of venture capital<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#Improvement_in_the_IRPF_deduction_for_the_subscription_of_shares_or_shares_of_startups\" >Improvement in the IRPF deduction for the subscription of shares or shares of startups<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#The_initial_taxation_of_start-ups_is_softened\" >The initial taxation of start-ups is softened<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#Bonus_in_Social_Security_contributions_for_founders_of_startups\" >Bonus in Social Security contributions for founders of startups<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#Further_information\" >Further information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/#Solve_your_doubts\" >Solve your doubts<\/a><\/li><\/ul><\/nav><\/div>\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_a_startup\"><\/span>What is a startup<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>A startup is a <strong>newly created company <\/strong>or one that is less than 5 years old, 7 in some cases, that does not depend on another company or is listed on the stock market, <strong>with an innovative nature <\/strong>and an annual turnover of less than 5 million euros.<strong><em><\/em><\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Administrative_and_bureaucratic_news\"><\/span>Administrative and bureaucratic news<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>One of the main stumbling blocks at the start of an activity are the requirements and procedures necessary to carry it out. Therefore, this regulation includes measures to facilitate them.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Extension_of_residence_permits_to_entrepreneurs_investors_and_foreign_students_and_new_visa_for_digital_nomads\"><\/span>Extension of residence permits to entrepreneurs, investors and foreign students and new visa for digital nomads<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>In order to attract and retain international talent, the entry of foreign entrepreneurs, investors and students <strong>is facilitated by creating new visas and modifying the duration <\/strong>of residence permits.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reduction_of_bureaucratic_requirements_for_foreign_investors\"><\/span>Reduction of bureaucratic requirements for foreign investors<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>It is no longer necessary to obtain the NIE for foreign investors who contribute capital to an already established or newly created company. The <strong>only necessary prerequisite is the electronic application of the tax identification number <\/strong>(NIF) to the State Tax Administration Agency (AEAT)<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Licensing_of_one-year_temporary_trials_and_promotion_in_the_creation_of_controlled_environments\"><\/span>Licensing of one-year temporary trials and promotion in the creation of controlled environments<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>With this new regulation, emerging companies that operate in regulated sectors can apply to the competent administrative authority according to their field of activity for a <strong>one-year temporary trial license for the development of their operations.<\/strong><\/p>\n\n\n\n<p><strong>Creation of controlled environments <\/strong>will also be promoted. These are spaces where, except for general regulations and under the supervision of a regulatory entity, the usefulness, feasibility and impact of technological innovations <strong>can be evaluated.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Creation_of_the_National_Office_of_Entrepreneurship_ONE\"><\/span>Creation of the National Office of Entrepreneurship (ONE)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>This body <strong>will be in charge of<\/strong> Order and coordinate entrepreneurship <strong>support services. <\/strong>In addition, it will be the <strong>point of information, help and guidance <\/strong>for entrepreneurs, acting as a one-stop shop for services.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_improvements\"><\/span>Tax improvements<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>In the economic field, Spanish taxes make the first years of operation difficult for all companies, especially startups.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Improvement_in_the_tax_treatment_of_stock_options_to_remunerate_startup_workers\"><\/span>Improvement in the tax treatment of stock options to remunerate startup workers<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Stock options, in Spanish stock options, are a <strong>tool whose purpose is to attract and retain talent.<\/strong> Its main use is the <strong>remuneration with shares <\/strong>or participations by newly created companies to their workers.<\/p>\n\n\n\n<p>The new Startup Law includes the following <strong>tax improvements <\/strong>related to stock options:<\/p>\n\n\n\n<ul><li>Exemption of 50,000 euros per year.<\/li><li>Elimination of the obligation to make the offer under the same conditions to all employees.<\/li><\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Regime_for_expatriates_workers_posted_to_Spain_may_benefit_from_the_special_tax_regime\"><\/span>Regime for expatriates: workers posted to Spain may benefit from the special tax regime<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Workers, highly qualified professionals, entrepreneurs and investors, and their families <strong>may choose to pay the Non-Resident Income Tax (IRNR) during the change of residence tax period and the following five.<\/strong> In this way, they will be taxed at the general rate of 24% up to 600,000 euros of taxable base.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Establishment_of_a_specific_tax_treatment_for_carried_interest_with_the_aim_of_promoting_the_development_of_venture_capital\"><\/span>Establishment of a specific tax treatment for carried interest with the aim of promoting the development of venture capital<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>The remuneration obtained for the management of venture capital linked to venture capital, known as carried interest, <strong>are considered income from work <\/strong>when they are generated directly or indirectly by participations, shares and other rights.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Improvement_in_the_IRPF_deduction_for_the_subscription_of_shares_or_shares_of_startups\"><\/span>Improvement in the IRPF deduction for the subscription of shares or shares of startups<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>These improvements <strong>apply to private investors and founding partners <\/strong>of emerging companies and consist of an increase in the maximum annual amount of deduction, with a maximum of 100,000 euros and a deduction percentage of 50%.<em><\/em><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_initial_taxation_of_start-ups_is_softened\"><\/span>The initial taxation of start-ups is softened<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>To help at the beginning of the activity, the fiscal measures approved for emerging companies are the <strong>reduction of the type of Corporate Tax and Personal Income Tax,<\/strong> becoming 15% for 4 years and a <strong>deferral of the payment <\/strong>of the tax debt for between 6 and 12 months of the first two years.<em><\/em><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bonus_in_Social_Security_contributions_for_founders_of_startups\"><\/span>Bonus in Social Security contributions for founders of startups<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Startup founders <strong>will not have to pay the self-employment fee <\/strong>during the first 3 years as long as it is listed on the minimum base and is compatible with working for someone else.<\/p>\n\n\n\n<p>The new Startups Law includes administrative and tax improvements to help companies in their entrepreneurship. Among the first we can find elimination of some procedures or the creation of the information office. In relation to taxes, new deductions and bonuses for entrepreneurs are included.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Further_information\"><\/span>Further information<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>This article is part of our service <a href=\"https:\/\/firmalex.com\/en\/starting-business-spain-costa-blanca-valencia-alicante-denia\/\" target=\"_blank\" rel=\"noreferrer noopener\">Business consulting<\/a>. Visit this section where you will find all the useful information on this topic, including a complete guide on <a href=\"https:\/\/firmalex.com\/en\/how-to-start-a-business-in-spain-as-a-foreigner\/\" target=\"_blank\" rel=\"noreferrer noopener\">How to start a business in Spain as a foreigner<\/a>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Solve_your_doubts\"><\/span>Solve your doubts<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>&#x2705; Our staff speaks perfectly Spanish, Valencian, English and German with what will be able to communicate with us in your own language and thus clearly resolve your queries.<\/p>\n\n\n\n<p>&#x1f4cd; Denia \u2013 Plaza del Convento, 6 &#8211; Mezzanine floor door B<br>&#x1f4cd; Valencia \u2013 Calle Creu Roja, 1 &#8211; Block 6, Floor 1, door 10 (* only by appointment)<\/p>\n\n\n\n<p>&#x2709;&#x1f4de; Contact: <a href=\"mailto:info@firmalex.com\" target=\"_blank\" rel=\"noreferrer noopener\">info@firmalex.com<\/a> \u2013 Tel. <a href=\"tel:+34966421416\" target=\"_blank\" rel=\"noreferrer noopener\">+34 966 421 416<\/a> \u2013 Whatsapp <a href=\"https:\/\/wa.me\/34622497615\" target=\"_blank\" rel=\"noreferrer noopener\">+34 622 497 615<\/a><\/p>\n\n\n\n<p>Follow us: <a href=\"https:\/\/www.facebook.com\/FIRMALEXcom\" target=\"_blank\" rel=\"noreferrer noopener\">Facebook<\/a> &#8211; <a href=\"https:\/\/www.linkedin.com\/company\/firmalexcom\/\" target=\"_blank\" rel=\"noreferrer noopener\">LinkedIn<\/a><br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Law 28\/2022, of December 21, for the promotion of the ecosystem of emerging companies brings important novelties and that is that this new Law on Startups has important administrative novelties and tax incentives for newly created innovative companies. What is a startup A startup is a newly created company or one that is less than [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":12814,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[234,210,238,242],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>New Startup Law in Spain - FIRMALEX<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/firmalex.com\/en\/2023\/06\/02\/new-startup-law-in-spain\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New Startup Law in Spain - FIRMALEX\" \/>\n<meta property=\"og:description\" content=\"Law 28\/2022, of December 21, for the promotion of the ecosystem of emerging companies brings important novelties and that is that this new Law on Startups has important administrative novelties and tax incentives for newly created innovative companies. 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