Investment and tax advantages in Spain: a current framework for companies
A practical distinction between the standard corporate framework and the regime available to qualifying startups.
Key points
- Which companies qualify?
- How does the 15% rate work?
- Look beyond tax
1. Which companies qualify?
Spain’s Startup Law offers a specific framework to companies that meet and retain the legal ‘emerging company’ status. Qualification is not automatic and depends on age, innovation, scale and other statutory conditions.
- Separate the general and startup regimes
- Do not assume qualification before review
2. How does the 15% rate work?
Under Law 28/2022, qualifying companies may apply a 15% corporate income tax rate in the first period with a positive taxable base and the following three periods, provided the status is maintained.
- Up to four tax periods
- Profit timing affects the benefit
3. Look beyond tax
Tax alone should not determine a location. Customer access, talent, permits, regional support, funding and operating cost belong in the same decision model. Confirm the final structure with authorised tax and legal professionals.
- Model market and operating costs
- Validate ownership and residency implications
Before you act
Requirements and forms can change. Always verify the official version that applies to your situation.
Official reference sources
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