Nº 2+3 / 2022 - abril-septiembre
(The new startup law: a new boost to the Spanish entrepreneurial-investor ecosystem?)
On December 27, 2021, Bill 121/000081 on the Promotion of the Emerging Companies Ecosystem was published in the Official Gazette of the Congress of Deputies. It has begun its parliamentary procedure and it is expected to be approved before the end of 2022 with the incorporation of possible amendments made by the different Parliamentary Groups.
This article discusses the most relevant aspects as they are drafted in the Draft Law as well as possible elements of improvement that could be introduced in it in order to further strengthen the entrepreneur-investor ecosystem.
The future Law will modify important aspects related to the definition of startups, tax and administrative improvements for startups and investors, as well as the residence and taxation of the new “digital nomads”.
Keywords: new Spanish startup law, digital nomad, Spanish entrepreneur-investor ecosystem.
DIRECCIÓN REVISTA ESPAÑOLA DE CAPITAL RIESGO
Catedrático de Derecho Mercantil
Universidad de Valencia
DIRECCIÓN BOLETÍN DE ACTUALIDAD DEL MERCADO ESPAÑOL DE CAPITAL RIESGO
Instituto de Capital Riesgo (INCARI)