Spanish Startup Act – Empresa Emergente status (Ley 28/2022)
ENISA / Government of Spain
15% corporate tax rate for up to 4 years, tax deferral and a €50,000 stock-option exemption
Companies certified as an 'empresa emergente' under Spain's Startup Act get a reduced 15% corporate income tax rate for up to four years, tax payment deferral and tax-free treatment of stock options up to €50,000 a year. ENISA issues the certification free of charge.
- Eligibility
- Companies that meet the requirements for empresa emergente status under Ley 28/2022 and are certified by ENISA; the requirements are listed on the ENISA certification page.
- Available in
Spain- Benefits
- Reduced 15% corporate tax rate (instead of the general rate) for up to 4 years; deferral of tax debt; exemption for stock options up to €50,000; free ENISA certification.
- Details
- Tiers, how to apply, what to watch out for and sources are free with an account.
