(Study on Tax measures related to the draft Startup Law). Abstract

Nº 2+3 / 2022 - abril-septiembre

(Study on Tax measures related to the draft Startup Law).

Pedro Bautista Martín Molina
Martín Molina Abogados y Economistas


The new rule of Startups will apply to all new or recent constitutions companies, entrepreneurs and groups of emerging companies, with registered office or permanent
establishment in Spain, which they have not distributed dividends, non-listed companies, and innovative character.
This new legal framework aims to support the constitution and growth of these
emerging companies in Spain, by introducing consequently tax measures, although these tax measures are far away from the countries of the European environment: incentives to investors in emerging companies, incentives to employees of this kind of companies, special regime for inbound expatriates, (emphasizing the digital nomad figure), the carried interest and the tax benefits for the emerging companies.

Keywords: Emerging company, startup, tax incentives to emerging company, tax incentives to startup investors, tax incentives to inpatriates, carried interest.