A PRACTICAL GUIDE AND HIGHLIGHTS OF THE NEW REGIME
“Changes operated by the Start Ups Law as from January 1st 2023”
IMPATRIATES AND HIGHLY QUALIFIED PROFESSIONALS
- EMPLOYEES AND MANAGERS TRANSFERRED TO SPAIN BY FOREIGN COMPANIES OR INTRAGROUP MOVINGS.
- HOME-WORKERS HOLDERS OF MULTINATIONAL VISAS.
- HIGHLY QUALIFIED PROFESSIONALS OF EMERGING COMPANIES, R+D EXPERTS OR TRAINERS IN INNOVATIVE ACTIVITIES.
- SPOUSES AND CHILDREN > 25 OF THE APPLICANTS.
FOUNDERS AND MANAGERS OF START UP COMPANIES IN INNOVATIVE SECTORS
- ENTREPRENEURS IN INNOVATIVE SECTORS, SHAREHOLDERS AND MANAGERS OF COMPANIES IN EMERGING SECTORS.
- DIRECTORS OF ASSET MANAGER COMPANIES (INCLUDING FAMILY OWNED COMPANIES) WITH > 25 % OF ITS SHARE CAPITAL OR VOTING RIGHTS).
SELF EMPLOYEES IN INNOVATIVE SECTORS
- DIGITAL NOMADS MOVING TO SPAIN DEVELOPING WORKS USING I.T. SYSTEMS, REMOTEDLY OR BY NEW TECHNOLOGIES FOR 1 OR MORE COMPANIES DURING LAST 3 MONTHS.
- STUDENTS FOUNDERS OF START UP COMPANIES AS PART OF AN EDUCATIONAL PROGRAM.
OPTIONAL TAX REGIME
“Beckham Law” and other subsidies/discounts
- OPTION TO NON RESIDENT TAX REGIME AT AT FLAT RATE OF 24% ON SALARIES (AND IN-KIND SALARIES) FROM NATIONAL OR INTENATIONAL SOURCES.
- TAX EXEMPTION FROM FINANCIAL INCOMES, SAVINGS AND CAPITAL GAINS OF FOREIGN SOURCE.
- NO ANNUAL DECLARATION OF FOREING ACCOUNTS AND ASSETS ABROAD (720 FORM).
- SOCIAL SECURITY DISCOUNTS FOR SELF EMPLOYEES.
- 50 % EXEPTION ON INVESTMENTS IN STARTS-UP COMPANIES UP TO 100k EUROS.
- 50 % EXEPTION OF SALARIES, BONUSES AND CARRIED INTERESTS EARNED FROM CAPITAL VENTURES INVESTED IN START UPS AND EMERGING SECTORS.
- DEFERRED TAXATION OF YIELDS FROM SHARES AND STAKES IN START UP COMPANIES AND EMERGING SECTORS.
Estudio Jurídico De La Vega y Asociados has lawyers specialized in this matter.
For additional information, please contact us:
info@ej-delavega.com , through our website or Tel.: + 34 914 355 051