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Practical Manual of Companies 2022.


Law 28/2022, of December 21, to promote the startup ecosystem, which came into force on December 23, 2022, establishes a series of tax incentives for taxpayers of the Corporate Tax and Income Tax of non-residents who obtain income through a permanent establishment located in Spanish territory and who have the status of emerging company in accordance with the provisions thereof:

  • They will be taxed at the rate of 15 percent in the terms established in section 1 of article 29 of the LIS in the first tax period in which, having the status of an emerging company, the tax base is positive and in the following three, as long as they maintain said condition.

  • They may request from the State Tax Administration, at the time of submitting the self-assessment, the deferral of the payment of the tax debt corresponding to the first two tax periods in which the taxable base of the Tax is positive.

  • They will not have the obligation to make the installment payments regulated in articles 40 of the LIS and 23.1 of the TRLIRNR that they must make on account of the settlement corresponding to the tax period immediately following each of the tax periods in which the deferral referred to in the previous point has been requested, provided that the status of emerging company is maintained in them.