Business Consultancy

With the beginning of the year 2023, the government introduced a new tax measure with the purpose of encouraging entrepreneurship and stimulating the creation of new companies categorised as emerging or startups. This novelty consists in the approval of a reduced tax rate of 15% (as opposed to the generally applied 25%), exclusively for those companies that are established within the stipulated period. In order to take advantage of this benefit, we explain below the conditions to be fulfilled.

The Spanish government has approved a new package of fiscal measures, included in Royal Decree-Law 5/2023, which adopted and extended certain measures in response to the economic and social consequences of the war in Ukraine, among others. Below, we explain what they consist of.

On 30 June, following the publication of Royal Decree-Law 5/2023 of 28 June, new work permits came into force, included in the Family Law. Its approval aims to respond to the need for reconciliation experienced by workers after facing situations in which the health of their family members and their employment are at a point of incompatibility.

Law 11/2023 on the transposition of EU directives, of 8 May, brings two important new features: the incorporation of Limited Companies entirely online and the digitalisation of notarial procedures, which can be carried out without having to go in person and with the same legal certainty.

CINC Asesoría expands the activity of its Labour Department at weekends in order to continue offering a quality service to its clients and provide them with maximum attention.

Law 12/2023 of 24 May on the right to housing entered into force on 26 May 2023, with some exceptions. This law aims to regulate, within the scope of the State's competences, the basic conditions that guarantee equality in the exercise of rights and in the fulfilment of constitutional duties related to housing and, in particular, the right to access to decent and adequate housing and to the enjoyment thereof in affordable conditions.

The following is an extract from the Resolution of the Directorate of the Spanish Patent and Trademark Office, O.A., announcing the award of grants on a competitive basis for the promotion of applications for patents and utility models in Spain and abroad for the year 2023.