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.
You must have 60% of your staff with an employment contract in Spain.
You are not part of a commercial group, do not distribute dividends and are not listed on regulated markets.
You must develop an entrepreneurial project that is classified as innovative by the National Innovation Company (ENISA).
Your company's annual turnover does not exceed 10 million euros.
It must not be acquired by another non-emerging company.
This implementation aims to provide significant financial support to new start-ups, reducing their tax burden and allowing them to allocate more resources to their growth and development. It also boosts technology investment and business growth.
For more information, do not hesitate to contact the Tax Department of CINC Asesoría:
933 030 060
972 940 940
972 505 100
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