Publicado: 06-03-2025
What is the Startup Law in Spain?
With the entry into force of Order PCM/825/2023, the legal framework for startups in Spain has evolved significantly. This regulation complements Law 28/2022 (Startup Law), establishing the criteria and procedures for emerging companies to benefit from tax advantages and other incentives.
In this article, we explain the requirements and steps necessary to obtain the startup certification, granted by the National Innovation Company, S.M.E., S.A. (ENISA).
Requirements to Be Recognized as a Startup
1. Innovative Character
A startup must solve a problem or improve an existing situation through innovative products, services, or processes, assuming technological, industrial, or business model risks.
Criteria for identifying innovation:
- Development of technologies protectable through industrial property, software, or know-how.
- Possibility of obtaining a report from the Spanish Patent and Trademark Office (OEPM).
- Introduction of innovations in products, processes, services, or business models.
Cases where innovation is presumed:
A company will be considered innovative if it meets at least one of these requirements:
- Has allocated more than 15% of its expenses to R&D&i in the last two years.
- Has received public funding for innovative projects.
- Holds a motivated report from the Ministry of Science and Innovation.
- Has obtained social security contribution bonuses for research personnel.
- Possesses innovation certifications such as:
- Young Innovative Company Seal.
- Innovative SME Seal.
- R&D&i Management Certification.
2. Scalable Character
Although the regulation does not explicitly define scalability, it establishes certain evaluation criteria:
- Market appeal of the product or service.
- Company development level.
- Viability and sustainability of the business model.
- Degree of competition in the sector.
- Experience and training of the team.
- Customer profile.
- Nature of contracts with suppliers and tenants.
Cases where scalability is presumed:
- The company has signed credit policies with ENISA in the last three years, and at least one is still in effect.
Procedure to Obtain Startup Certification
1. Submission of the Application
Interested companies must apply for certification through the electronic registration on the ENISA portal, attaching the following documents:
- Company NIF.
- Incorporation deed.
- Annual accounts of the last fiscal year.
- Certificate of compliance with tax and social security obligations.
- Sworn statement of compliance with the Startup Law requirements.
- Business plan demonstrating its innovative and scalable character.
2. Evaluation and Resolution
ENISA will review the application and issue a resolution within a maximum period of three months.
- If no response is received within this period, the application will be considered approved by positive administrative silence.
3. Enjoying the Benefits
The tax and administrative benefits of the Startup Law will be available from the date the company obtains startup certification.
Conclusion
The Startup Law in Spain provides emerging companies with a favorable framework for growth and global competition. However, it is crucial to meet all requirements and follow the established procedures to access its benefits.
At Gentile Law, we have a team of business law specialists who can guide you through the entire process, ensuring the success of your application and full advantage of the available tax and legal benefits.
Need help certifying your startup? Contact us today.
Marta Batalla Eguidazu
martabatalla@gentile.law
+34 684 46 04 26
