Tax
Corporate Income Tax at 15%
"A reduced rate of 15% instead of 25% for up to four tax years, plus deferral of tax debts in the early years."
Startup Certification Under Spain’s Startup Law
We help you certify your startup as an emerging company with ENISA under Law 28/2022 (Startup Law): we assess the requirements, prepare the application and unlock the tax and social benefits of the law.
Can your company get certified as a startup? Free assessment
Tell us about your case and we will tell you whether you meet the Startup Law requirements.
- 50+ entities advised
- Reply within 24 h
- No commitment
- Reduced Corporate Income Tax rate
- 15%
- Annual stock option exemption
- €50,000
- Maximum turnover
- €10 million
- Maximum age
- Up to 5 years
Services
Startup certification, step by step
Six workstreams to obtain and keep emerging company status and get the most out of the Startup Law benefits.
Assessment
Eligibility analysis
We check whether your company meets the requirements of Article 3 of Law 28/2022: age, innovation, workforce, turnover, dividends and no stock market listing.
Learn more →
Art. 3 Law 28/2022EligibilityInnovation
Filing
Application and certification with ENISA
We prepare and file the application at ENISA’s one-stop shop: corporate documents, business plan and proof of the company’s innovative nature.
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ENISAOrder PCM/825/2023Business plan
Tax
Tax benefits
Access to the reduced 15% Corporate Income Tax rate and to deferral of tax debts in the first tax years.
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CIT 15%Deferral
Talent
Stock options and team
Design of compensation plans with shares or equity interests, using the tax exemption raised to €50,000 a year for employees.
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Stock options€50,000
Investment
Investors and credibility
Certification improves the deduction for investors and adds credibility with funds and banks in due diligence processes.
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DeductionDue diligence
Maintenance
Keeping your status
We monitor the requirements for keeping the certification and avoid the loss of emerging company status.
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MonitoringLoss of status
What it unlocks
Certification is not a stamp: it is a lever
Obtaining emerging company status opens the door to a more favorable tax, talent and investment framework, valid before all public administrations.
Talent
Stock options up to €50,000
"The exemption for delivering shares or equity interests to employees rises from €12,000 to €50,000 a year, with deferral of taxation."
Investment
Better deduction for investors
"The deduction for investment in newly created companies is improved, and you gain credibility with funds and banks."
Agility
Formalities and social benefits
"Faster incorporation, relief on RETA self-employed social security contributions for people working in more than one activity, and an administrative framework built for growth."
Why it matters
Why certify your startup properly?
Certification is the key to the Startup Law benefits: without it there are no tax advantages. And a poorly prepared application leads to denial, delays or loss of status.
No certificate, no benefits: the tax and social incentives of Law 28/2022 apply only if ENISA recognizes emerging company status.
Disqualifying requirements: arising from a merger or spin-off, distributing dividends or being listed on a regulated market rules out certification.
Innovative nature: it must be properly demonstrated (e.g., R&D&I spending as a share of total spending); declaring it is not enough.
ENISA deadline
3 months
The maximum time to decide is three months; if there is no response by then, positive administrative silence applies.
Law 28/2022
≤ €10 million
Annual turnover cannot exceed €10 million if you want to keep the status.
Workforce
60% in Spain
At least 60% of the workforce must be employed under contracts in Spain, together with a registered office or permanent establishment.
Want to certify your startup?
We help you check whether you meet the requirements, prepare the application for ENISA and take advantage of the 15% rate, stock options and investor benefits.
Frequently asked questions
Startup certification: common questions
What does it mean to certify a startup?
It means obtaining from ENISA the emerging company certificate provided for in Law 28/2022 (Startup Law). This recognition is required to access the tax and social benefits of the law and is valid before all public administrations.
What requirements must my company meet?
Those in Article 3 of the Law: being newly created or up to 5 years old (7 in biotechnology, energy or industry), not arising from a merger or spin-off, not distributing dividends, not being listed on a regulated market, having its registered office in Spain, having at least 60% of the workforce employed under contracts in Spain, turnover below €10 million, and developing an innovative and scalable project.
Who certifies, and how long does it take?
ENISA (Empresa Nacional de Innovación) certifies, acting as a one-stop shop. The maximum time to decide is 3 months; if it passes with no response, the certification is deemed granted by positive administrative silence.
What tax benefits do I get?
Mainly: paying Corporate Income Tax at 15% (instead of 25%) for up to four tax years, deferral of tax debts in the first years, and a stock option exemption raised to €50,000 a year.
How is innovative nature demonstrated?
Under Article 3(2) of the Law, by showing that the project solves a problem or improves something that already exists through innovation. A common route is to show that R&D&I spending represents a significant percentage of total spending.
What documents do I need?
Typically: the tax ID (CIF), the deed of incorporation, the annual accounts for the last fiscal year, certificates of being up to date with the Tax Agency and Social Security, a self-declaration of compliance (declaración responsable) and a business plan that demonstrates innovation and scalability.
Can a self-employed person get certified as a startup?
No. Certification is designed for capital companies or cooperatives. Companies that continue a prior activity of a self-employed person, or of a related person holding more than 50%, do not qualify either.
Can a fintech benefit from the Startup Law?
Yes, if it meets the emerging company requirements. In fact, combining certification with a sound fintech regulatory fit puts tax, talent and investment in order from the start of the project.
Roadmap
How to certify your startup, start to finish
Certifying an emerging company is not filling in a form: you have to verify eligibility, demonstrate innovation and keep your status. This is the path to get it right the first time.
Eligibility
Check the requirements of Article 3 of Law 28/2022 one by one before applying: age, legal form, workforce, turnover, dividends and no stock market listing.
Application file and filing
Prepare the corporate documents and the business plan that demonstrates the innovative and scalable nature of the company, and file the application at ENISA’s one-stop shop.
Benefits and maintenance
Apply the tax and social advantages correctly and monitor the requirements for keeping emerging company status.
10-point checklist for certifying your startup
- Valid legal form: capital company or cooperative (not individual self-employed persons).
- Age within the limit: up to 5 years since incorporation (7 in biotechnology, energy, industry or other strategic sectors).
- Own origin: not arising from a merger, spin-off or conversion of non-emerging companies.
- Registered office, domicile or permanent establishment in Spanish territory.
- At least 60% of the workforce employed under contracts in Spain.
- Annual turnover below €10 million.
- No dividends distributed since incorporation and not listed on a regulated market.
- Innovative and scalable nature demonstrated (Article 3(2) of Law 28/2022).
- Documentation ready: tax ID (CIF), deed, annual accounts, Tax Agency and Social Security certificates, self-declaration of compliance and business plan.
- Application filed at ENISA’s one-stop shop and monitoring of the 3-month period (positive silence).
Is your project a fintech? Combine certification with advice for fintech companies and a sound corporate compliance program from the start.
Certification in practice
How we handle your certification: from eligibility to certificate
Certifying a startup means turning the requirements of the Law into evidence: legal form, demonstrated innovation, workforce, turnover and an application file that ENISA can validate without friction. This panel summarizes the method.
1) EligibilityPreliminary assessment
We review each Article 3 requirement before applying, so you do not risk a denial.
- Age and legal form
- Workforce and turnover
- Dividends and listing
2) InnovationDemonstrating innovation
We build the narrative and the evidence of the project’s innovative and scalable nature.
- Business plan
- R&D&I spending
- Scalability
3) Application fileApplication to ENISA
We prepare and file the documents at ENISA’s one-stop shop and follow up on the application.
- Corporate documents
- Self-declaration of compliance
- Deadline monitoring
4) BenefitsApplying the advantages and keeping them
We support the application of the 15% rate, the deferrals, stock options and the investor deduction, and we monitor the requirements so you do not lose your status.
Tip: planning stock options and the entry of investors before closing the round avoids losing tax advantages through a poor structure.
Quick decisionPractical map: can you get certified?
Yes, it fits
Young, innovative company with no dividends and its registered office in Spain.
To review
Age close to the limit, or tight workforce or turnover figures.
Does not fit
Arises from a merger/spin-off, is listed or distributes dividends.
Requirements playbook
Requirement, rule and evidence for certifying your startup
Age
Up to 5 years (7 in biotechnology, energy or industry) from incorporation.
Deed of incorporation and Commercial Registry extract.
Innovative nature
A project that solves a problem or improves something that already exists (Art. 3(2)).
Business plan and R&D&I spending as a share of the total.
Workforce and registered office
Registered office in Spain and at least 60% of the workforce employed under contracts in Spain.
Employment contracts, Social Security employment history (vida laboral) and registered address.
Size
Annual turnover below €10 million.
Annual accounts for the last fiscal year.
Good standing
No dividends, not listed, and up to date with the Tax Agency and Social Security.
Certificates of being up to date and self-declaration of compliance.
Mistakes that lead to a denial
What most complicates a certification application, and is worth anticipating.
- Applying without first verifying eligibility under Article 3.
- Poorly demonstrating innovative nature or submitting a weak business plan.
- Having distributed dividends or being listed on a regulated market.
- Arising from a merger or spin-off, or continuing the prior activity of a self-employed person.
- Incomplete documentation or expired Tax Agency/Social Security certificates.
Startup Law dictionary
Key concepts for certifying your startup
If you are considering certifying your company as an emerging company, these terms appear in Law 28/2022, in the ENISA Order and in every conversation with investors. Knowing them helps you decide on an informed basis.
Law 28/2022Base law
Startup Law
Law on promoting the ecosystem of emerging companies; it creates emerging company status and its benefits.
In force since December 2022.
ENISACertifies
Empresa Nacional de Innovación
Public entity that acts as a one-stop shop to assess and certify emerging companies.
Reports to the Ministry of Industry.
OrderProcedure
Order PCM/825/2023
Sets out the criteria and procedure for certifying emerging companies before ENISA.
Published in July 2023.
EmergingDefinition
Emerging company
A young, innovative and scalable company that meets the requirements of Article 3 of the Law.
Capital companies or cooperatives only.
CIT 15%Tax
Reduced rate
Corporate Income Tax at 15% for up to four tax years.
Versus the general rate of 25%.
Stock optionsTalent
Share-based compensation
Tax exemption raised to €50,000 a year for delivering shares or equity interests to employees.
With deferral of taxation.
InnovationRequirement
Innovative project
A project that solves a problem or improves something that already exists; it can be demonstrated, e.g., through R&D&I spending.
Article 3(2) of the Law.
Silence +Deadline
Positive silence
The decision period is 3 months; if there is no response, the certification is deemed granted.
Positive administrative silence.
RETASocial
Contribution relief
Social Security contribution advantages for entrepreneurs working in more than one activity during the first years.
As long as the status is kept.
Contact
Book a call
Tell us about your company and we will review with you whether you meet the requirements to get certified as a startup and how to get the most out of the benefits of the Law.
Certifying your startup as an emerging company: legal framework and process
Certifying a startup means obtaining from ENISA recognition as an emerging company under Law 28/2022 of December 21 on the promotion of the ecosystem of emerging companies (the “Startup Law”). That certificate is the prerequisite for accessing the tax and social benefits of the law and is valid before all public administrations. The procedure is set out in Order PCM/825/2023 of July 20.
Who certifies and what is required
The responsible body is ENISA (Empresa Nacional de Innovación), which reports to the Ministry of Industry and acts as a one-stop shop. The requirements in Article 3 of the Law include: being a capital company or cooperative that is newly created or up to 5 years old (7 in biotechnology, energy or industry), not arising from a merger or spin-off, not distributing dividends, not being listed on a regulated market, having its registered office in Spain, having at least 60% of the workforce employed under contracts in Spain, turnover below €10 million, and developing an innovative and scalable project.
Tax and social benefits
Emerging company status gives access to Corporate Income Tax at 15% (instead of 25%) for up to four tax years, to deferral of tax debts in the first years, to the stock option exemption raised to €50,000 a year for employees, to a better investor deduction for investments in newly created companies, and to social benefits such as relief on RETA contributions for people working in more than one activity.
Process and deadlines
The application is filed at ENISA’s one-stop shop with the corporate documents, the annual accounts, certificates of being up to date with the Tax Agency and Social Security, a self-declaration of compliance and a business plan that demonstrates innovation. The maximum time to decide is 3 months and positive administrative silence applies: if there is no response in time, the certification is deemed granted.
Especially useful for fintech and technology companies
Certification fits technology-based projects very well. For a fintech, combining it with a sound regulatory fit puts tax, talent and investment in order from the start. If your project is regulated, you should coordinate certification with fintech advice and a corporate compliance program.
Companies and compliance
Related areas
Resources and blog
Official sources
Key legislation, linked to the official text:
- Law 28/2022 of December 21 on the promotion of the ecosystem of emerging companiesBOE · consolidated text
- Order PCM/825/2023 of July 20, regulating the criteria and procedure for the certification of emerging companiesBOE · consolidated text
Legislation and links reviewed in .