Spain - Startups Law: new tax regime for startups defined
España -
Spain Tax Commentary
The new law has also added flexibility to the special regime for workers assigned abroad, enhanced the tax treatment of carried interest from the management of private equity entities and set out new rules on the obligation to disclose corporate income tax information.
Law 28/2022 of December 21, 2022 promoting the ecosystem for startups (Startups Law) was published in the Official State Gazette on December 22, 2022. It contains various tax incentives for startups and their investments and workers, as well as various other measures unrelated to startups.
The main tax measures introduced in the law are summarized here.
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