Technology-based companies, innovative SMEs, Young innovative companies

To stimulate investment and attraction of talent, favor collaboration between large companies and emerging companies.

Tax and fiscal measures, are REDUCED

The tax rate for non-resident income tax is the general rate of 25% to 15%. In the first tax period in which the tax base is positive and the following 3, as long as it maintains the “Emerging Company” classification.

Possibility for the stratup to request a deferral of the tax debt, the IS (12m) or the non-resident personal income tax (12m) during the first year, in which the tax base is positive and in the following year, with a guarantee waiver and without accrual of late payment interest, for a period of 12 and 6 months respectively.

INVESTMENT PROMOTION
The maximum deduction base for investment in a new or recently created company is raised from €60,000 to €100,000 annually.
The type of deduction goes from 30 to 40%, as well as the period that is considered recently created goes from 3 to 5 years. And 7 for certain sectors.

On the other hand, the taxation of rights or options on shares or social participations for employees (stock options) is improved and the annual minimum exempt in IS is raised from 12,000 euros to 45,000, while at the same time it is reduced from 25% to 15 % the rate for up to four years.
The taxation of stock options is improved for the employees of these companies
These requirements apply whether the company is newly created or a maximum of five years from its incorporation and seven years if it is in the biotechnology, energy or industrial sectors.

Furthermore, they must be independent,
have a registered office or permanent establishment
e in Spain, as well as a majority percentage of the workforce with a contract in Spain.
Its character must be innovative, not listed and without having distributed dividends. Its maximum business volume must not exceed five million euros.
Regarding the deduction for investment in a new or recently created company, the rate is raised from 30% to 40%, increasing the maximum base from 60,000 to 100,000 euros and the time to five and seven years, depending on the sector. And lastly, access to the special tax regime applicable to workers displaced to Spanish territory is improved with the aim of attracting foreign talent.