Emerging Company

Do you want to benefit from the new Startups Act?
The new Startups Act, approved by Congress last December 2022, aims to establish a specific regulatory framework to support the creation and growth of emerging companies in Spain.

In order to be eligible for the tax and social benefits established in the Startups Act, companies must apply, on a mandatory basis, for the certification of an Emerging Company, under the responsibility of Enisa. This will be valid against all Administrations and entities that must recognize them.
What are the benefits of being an Emerging Company?
Reduction of the corporate tax rate to 15%.
Deferrals of tax debts.
Exemption from making fractional corporate tax payments.
Elimination of certain registration fees for the establishment of a new company.
Exemption from the obligation to obtain the NIE in the case of non-resident foreign investors.
Bonus, for three years, of Social Security contributions for self-employed entrepreneurs who are also employed.
Extension of the amount of the exemption, up to 50,000 euros per year, in the case of delivery of stock options to employees.
Increase in the deduction for investment in start-up companies, increasing the rate to 50% and the maximum base to 100,000 euros.
Promotion in the creation and development of controlled test environments to validate the viability and impact of new models on regulated activities.
Facilities for the provision of guarantees or on-account payments in the case of granting grants.
When is a startup considered an emerging company?
To be considered an Emerging Company, companies must meet the following requirements:

Be a newly created company or have a maximum seniority of 5 years, starting from the date of incorporation. In the case of companies considered to be in strategic sectors, that have developed their own technology or belong to the biotechnology and energy sector or industrial companies, the maximum seniority will be extended to 7 years.
Have headquarters, registered office or permanent establishment in Spain.
Have a percentage of at least 60% of the workforce with a contract in Spain.
Develop an innovative and scalable entrepreneurship project.
Do not trade on a regulated market or have distributed dividends.
Do not achieve a turnover of more than ten million euros.
What is the certification process to be considered an Emerging Company?
The procedure can be carried out through the Private Area of the corporate portal of ENISA.
The projects will be analyzed based on their degree of innovation and the scalability of the business model, taking into account the following criteria:

- Degree of innovation.
- Degree of market attractiveness.
- Life phase of the company. ·
- Competence.
- Equipment.
- Dependency on suppliers, suppliers and rental contracts.
- Customers.
- Not having a business model presents reasonable doubts about potential reputational, regulatory, ethical or speculative risks.

Once the analysis has been carried out, ENISA will provide the corresponding documentation justifying compliance with all the requirements required to acquire the status of a start-up company directly to the Mercantile Registry, or to the competent Register of Cooperatives.

Once the company has submitted all the information related to the certification request, the deadline for determining the nature of an innovative and scalable enterprise will be 3 months. This deadline will be applicable starting six months after the entry into force of this Act.
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