{"id":6988,"date":"2026-09-25T08:46:08","date_gmt":"2026-09-25T07:46:08","guid":{"rendered":"https:\/\/grinternationaladvisors.com\/actualidad\/incentives-for-start-ups\/"},"modified":"2026-09-30T10:33:46","modified_gmt":"2026-09-30T09:33:46","slug":"incentives-for-start-ups","status":"publish","type":"post","link":"https:\/\/grinternationaladvisors.com\/en\/actualidad\/incentives-for-start-ups\/","title":{"rendered":"Incentives for start-ups"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6988\" class=\"elementor elementor-6988 elementor-6951\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2109aeb e-flex e-con-boxed e-con e-parent\" data-id=\"2109aeb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-faea08b elementor-widget elementor-widget-image\" data-id=\"faea08b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"300\" src=\"https:\/\/grinternationaladvisors.com\/wp-content\/uploads\/2026\/09\/empresa-nueva-creacion.jpg\" class=\"attachment-large size-large wp-image-6972\" alt=\"Newly established company\" srcset=\"https:\/\/grinternationaladvisors.com\/wp-content\/uploads\/2026\/09\/empresa-nueva-creacion.jpg 800w, https:\/\/grinternationaladvisors.com\/wp-content\/uploads\/2026\/09\/empresa-nueva-creacion-300x113.jpg 300w, https:\/\/grinternationaladvisors.com\/wp-content\/uploads\/2026\/09\/empresa-nueva-creacion-768x288.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-480616a elementor-widget elementor-widget-text-editor\" data-id=\"480616a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Setting up a business in Spain involves costs, but there are also tax benefits that many entrepreneurs fail to take advantage of. Some apply automatically; others must be claimed within a specific timeframe or depend on how the business is structured from the outset. <\/p><p>If you are a foreign entrepreneur or an international company setting up a subsidiary in Spain, finding out about these incentives before incorporating the company could lead to significant savings in the first few financial years.<\/p><h2>What is considered a start-up?<\/h2><p style=\"margin: 28px 0; padding: 18px 22px; border: 1px solid #d9e3ec; border-radius: 10px; background: #fff;\"><span style=\"display: block; font-size: 12px; font-weight: bold; text-transform: uppercase; letter-spacing: 1.2px; color: #1f4e79; margin-bottom: 6px;\">You may be interested in<\/span><span style=\"color: #1f4e79;\"><a style=\"font-size: 18px; font-weight: bold; line-height: 1.4; color: #14213d; text-decoration: none;\" href=\"URL-ARTICULO-SOFT-LANDING\">Soft landing in Spain: how a company can set up without making tax mistakes \u2192<\/a><\/span><\/p><p>For tax purposes, it is an entity that commences an economic activity for the first time. It is not considered a new entity if the activity was previously carried out by another person or a related entity, if the company forms part of a commercial group in certain circumstances, or if it is a holding company. <\/p><p>This is a key point: converting an existing business into a company does not, in itself, entitle it to the benefits available to newly formed companies.<\/p><div style=\"clear: both;\"> <\/div><h2>Reduced rate of 15 per cent for corporation tax<\/h2><p>Newly established companies are taxed at <strong>15 per cent <\/strong>instead of the standard rate of 25 per cent:<\/p><ul><li>In the <strong>first tax period in which there is a positive taxable amount<\/strong>.<\/li><li>And in the <strong>following period<\/strong>.<\/li><\/ul><p>Years in which the company makes a loss do not eat into its profits: the accountant only starts counting when the company makes a profit for the first time.<\/p><h2>Certified start-ups: extended benefits (Law 28\/2022)<\/h2><p>Start-ups recognised by ENISA under the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-21739\" target=\"_blank\" rel=\"noopener\">Start-ups Law<\/a> enjoy additional benefits:<\/p><ul><li><strong>A rate of 15 per cent for four periods:<\/strong> the first with a positive taxable amount and the following three.<\/li><li><strong>Deferral of corporation tax liability<\/strong> for the first two financial years in which a profit is made, without the need for security or interest on arrears (12 and 6 months).<\/li><li><strong>No instalment payments<\/strong> in the first two periods where the tax base is positive.<\/li><li><strong>A 50 per cent income tax deduction for investors<\/strong>, up to a maximum of \u20ac100,000 per year.<\/li><\/ul><p>To qualify, you must apply for start-up certification from <a href=\"https:\/\/www.enisa.es\" target=\"_blank\" rel=\"noopener\">ENISA<\/a>, which requires, amongst other things, that the business be innovative and have a scalable business model.<\/p><h2>Unlimited loss relief in the early years<\/h2><p>Generally speaking, tax losses can only be set off against up to a certain percentage of the tax base for the financial year. Start-up companies are <strong>not subject to this limit<\/strong> during the first three periods in which they generate a positive tax base. In other words, they can set off all their losses from their start-up years.  <\/p><h2>Exemption from the IAE for the first two years<\/h2><p>Those starting a business are <strong>exempt from Business Tax<\/strong> for the first two tax years. Furthermore, companies with a turnover of less than 1 million euros are permanently exempt. <\/p><p>Even so, you must register on the census using <strong>Form 036<\/strong>.<\/p><h2>Incorporation of a company exempt from ITP and AJD<\/h2><p>The incorporation of companies and capital increases are <strong>exempt from corporation tax<\/strong>. Start-up costs are limited to notary, registration and administrative fees. <\/p><h2>Self-employed workers: flat-rate scheme and income tax relief<\/h2><p>If you start out as a self-employed person rather than as a company:<\/p><ul><li><strong>Flat-rate Social Security contribution: <\/strong>a reduced contribution of <strong>\u20ac80 per month for the first 12 months<\/strong>, extendable for a further 12 months if net earnings are below the minimum wage.<\/li><li><strong>A 20 per cent reduction in income tax<\/strong> on the net profit from the business during the first period in which a profit is made and the following period.<\/li><\/ul><p>Choosing between self-employment and setting up a company directly affects which benefits you are eligible for. It is worth looking into this before registering as self-employed. <\/p><h2>If you\u2019re coming from abroad: the Beckham Law<\/h2><p style=\"margin: 28px 0; padding: 18px 22px; border: 1px solid #d9e3ec; border-radius: 10px; background: #fff;\"><span style=\"display: block; font-size: 12px; font-weight: bold; text-transform: uppercase; letter-spacing: 1.2px; color: #1f4e79; margin-bottom: 6px;\">You may be interested in<\/span><span style=\"color: #1f4e79;\"><a style=\"font-size: 18px; font-weight: bold; line-height: 1.4; color: #14213d; text-decoration: none;\" href=\"URL-ARTICULO-PLAZO-BECKHAM\">The Beckham Act deadline: why the first six months are the most important \u2192<\/a><\/span><\/p><p>From 2023, entrepreneurs who move to Spain to set up a business will be eligible for the <strong>special scheme for posted workers<\/strong>: taxation at 24 per cent on income from employment in Spain up to \u20ac600,000 for a maximum of six years.<\/p><p>The application must be made using <strong>Form 149<\/strong> within six months of the start of the activity. Once this period has elapsed, the option is lost. <\/p><div style=\"clear: both;\"> <\/div><h2 style=\"margin-top: 40px;\">Checklist before setting up a company<\/h2><div style=\"background: #f5f8fb; border-left: 5px solid #1f4e79; border-radius: 8px; padding: 20px 24px; margin: 24px 0;\"><p style=\"margin: 0 0 12px; padding-bottom: 12px; border-bottom: 1px solid #e3eaf1;\"><strong style=\"display: block; color: #1f4e79;\">\u2713 A genuinely new business activity<\/strong>Confirm that it does not originate from a related business.<\/p><p style=\"margin: 0 0 12px; padding-bottom: 12px; border-bottom: 1px solid #e3eaf1;\"><strong style=\"display: block; color: #1f4e79;\">\u2713 Self-employed or company<\/strong>Decide based on the benefits you are eligible for.<\/p><p style=\"margin: 0 0 12px; padding-bottom: 12px; border-bottom: 1px solid #e3eaf1;\"><strong style=\"display: block; color: #1f4e79;\">\u2713 Start-up certification<\/strong>Assess whether the project is eligible for certification from <a href=\"https:\/\/www.enisa.es\" target=\"_blank\" rel=\"noopener\">ENISA<\/a>.<\/p><p style=\"margin: 0 0 12px; padding-bottom: 12px; border-bottom: 1px solid #e3eaf1;\"><strong style=\"display: block; color: #1f4e79;\">\u2713 Form 036 completed correctly<\/strong>Business registration with the business activity clearly defined from the outset.<\/p><p style=\"margin: 0 0 12px; padding-bottom: 12px; border-bottom: 1px solid #e3eaf1;\"><strong style=\"display: block; color: #c0392b;\">! Deadline for Form 149<\/strong>If you are coming from abroad, you have 6 months from the start of your business activity.<\/p><p style=\"margin: 0;\"><strong style=\"display: block; color: #1f4e79;\">\u2713 Keep your accounts up to date from the very first year<\/strong>This is what will enable you to offset your start-up losses. <a href=\"URL-ARTICULO-LIBROS-OBLIGATORIOS\">Which official accounts you need to keep<\/a>.<\/p><\/div><h3>Frequently Asked Questions<\/h3><p><strong>Does the 15 per cent rate apply even if the company makes a loss in its first year?<\/strong><br>The 15 per cent applies from the first profitable year. Years in which there are losses do not count, so the benefit is not lost. <\/p><p><strong>Can a Spanish subsidiary of a foreign group apply the start-up tax rate?<\/strong><br>It depends on whether the activity was already being carried out within the group. Each case must be examined individually. <\/p><p><strong>Which is better to start with: self-employment or a company?<br><\/strong>It depends on the expected profit, the financial risk and the applicable benefits. Where profits are moderate, it is usually worth starting out as a self-employed person; where profits are high or there are partners, it is better to set up a company. <\/p><p><strong>Is the flat-rate scheme for the self-employed automatic?<br><\/strong>This is required when registering with the RETA and applies if you have not been registered as a self-employed person in the previous two years (three years if you have previously benefited from the flat-rate scheme).<br><br><strong>Is your business making the most of all the tax benefits available?<br><\/strong>At GR International Advisors, we analyse your project before setting it up, choose the most efficient legal structure and ensure that every tax relief claim is submitted on time. [Request a consultation] <\/p><p><em>The information in this article is for guidance only. Each case requires a personalised assessment by an adviser. <\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-324c2a5 e-flex e-con-boxed e-con e-parent\" data-id=\"324c2a5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-33ffb7b elementor-widget elementor-widget-html\" data-id=\"33ffb7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script type=\"application\/ld+json\">{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u00bfEl tipo del 15% se aplica aunque la empresa tenga p\u00e9rdidas el primer a\u00f1o?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"El 15% se aplica a partir del primer a\u00f1o con beneficios. Los a\u00f1os con p\u00e9rdidas no cuentan, as\u00ed que la ventaja no se pierde.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u00bfUna filial espa\u00f1ola de un grupo extranjero puede aplicar el tipo de nueva creaci\u00f3n?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Depende de si la actividad ya se ejerc\u00eda antes dentro del grupo. Hay que analizar cada caso.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u00bfQu\u00e9 es mejor para empezar, aut\u00f3nomo o sociedad?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Depende del volumen de beneficios previsto, del riesgo patrimonial y de las ventajas aplicables. Con beneficios moderados suele compensar empezar como aut\u00f3nomo; con beneficios altos o socios, la sociedad.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u00bfLa tarifa plana de aut\u00f3nomos es autom\u00e1tica?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Se solicita al darse de alta en el RETA y se aplica si no se ha estado de alta como aut\u00f3nomo en los dos a\u00f1os anteriores (tres si ya se disfrut\u00f3 antes de la tarifa plana).\"\n      }\n    }\n  ]\n}\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Setting up a business in Spain involves costs, but there are also tax benefits that many entrepreneurs fail to take advantage of. Some apply automatically; others must be claimed within a specific timeframe or depend on how the business is structured from the outset. If you are a foreign entrepreneur or an international company setting [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6988","post","type-post","status-publish","format-standard","hentry","category-informacion"],"_links":{"self":[{"href":"https:\/\/grinternationaladvisors.com\/en\/wp-json\/wp\/v2\/posts\/6988","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grinternationaladvisors.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grinternationaladvisors.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grinternationaladvisors.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/grinternationaladvisors.com\/en\/wp-json\/wp\/v2\/comments?post=6988"}],"version-history":[{"count":1,"href":"https:\/\/grinternationaladvisors.com\/en\/wp-json\/wp\/v2\/posts\/6988\/revisions"}],"predecessor-version":[{"id":6989,"href":"https:\/\/grinternationaladvisors.com\/en\/wp-json\/wp\/v2\/posts\/6988\/revisions\/6989"}],"wp:attachment":[{"href":"https:\/\/grinternationaladvisors.com\/en\/wp-json\/wp\/v2\/media?parent=6988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grinternationaladvisors.com\/en\/wp-json\/wp\/v2\/categories?post=6988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grinternationaladvisors.com\/en\/wp-json\/wp\/v2\/tags?post=6988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}