The Startup Law. Analysis of the amendments introduced, practical applications and controversial issues after more than a year of its entry into force

The Startup Law. Analysis of the amendments introduced, practical applications and controversial issues after more than a year of its entry into force

Abstract:

The purpose of this paper is to analyze the main changes introduced by Law 28/2022, of 21 December, on the promotion of the startup ecosystem, commonly known as the “Startup Law”, more than a year after its entry into force. We will focus on the issues that most directly affect the entrepreneurial and investor ecosystem, and we will address some of the issues that raise the most interpretative doubts or that we believe could have been reworded to cover a larger number of companies.

Keywords: Startups law, emerging companies, venture capital, entrepreneurship, investment, corporate, tax incentives, technological companies.