{"id":17049,"date":"2025-10-09T16:59:59","date_gmt":"2025-10-09T16:59:59","guid":{"rendered":"https:\/\/seegman.com\/start-ups-law-28-2022-of-21-december\/"},"modified":"2025-10-16T07:44:43","modified_gmt":"2025-10-16T07:44:43","slug":"start-ups-law-28-2022-of-21-december","status":"publish","type":"post","link":"https:\/\/seegman.com\/en\/start-ups-law-28-2022-of-21-december\/","title":{"rendered":"Start-ups, Law 28\/2022 of 21 December"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"17049\" class=\"elementor elementor-17049 elementor-17002\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aeb57ba elementor-section-height-min-height elementor-section-content-middle elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"aeb57ba\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7c289b3\" data-id=\"7c289b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66ee9c0 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66ee9c0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5bfa664\" data-id=\"5bfa664\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-50b0ecd elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"50b0ecd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Start-ups, Law 28\/2022 of 21 December<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-09b7820\" data-id=\"09b7820\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d0c1ad elementor-section-height-min-height elementor-section-items-stretch elementor-reverse-tablet elementor-section-content-top elementor-section-boxed elementor-section-height-default\" data-id=\"4d0c1ad\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2966d49\" data-id=\"2966d49\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e7733ef elementor-widget elementor-widget-text-editor\" data-id=\"e7733ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you are thinking of launching a start-up in Spain, Law 28\/2022 of 21 December could mark a turning point for your project. It is not just another piece of legislation: it represents a change in mindset in the way the country understands entrepreneurship.<\/p>\n<p>This regulation, which has been a game changer for those who want to start a business, has a clear goal: to remove obstacles, offer real tax advantages and ensure that innovative ideas do not remain on the drawing board, but find fertile ground here to grow. This translates into attracting international talent and promoting innovation as a driver of competitiveness. In this article, we will explain what makes this law so relevant and how you can benefit from it.<\/p>\n<h2><strong>What does Law 28 2022 regulate and why is it relevant?<\/strong><\/h2>\n<p>Spain aspires to become a European benchmark for innovation and entrepreneurship, and this law is one of the key pieces to achieving this. The Start-up Law regulates tax, employment and corporate matters with a focus specifically designed for start-ups: emerging companies that, by their very nature, move fast, innovate and take risks. The importance of having specific regulations lies in the legal certainty they offer and the reduction of barriers to entry. For the entrepreneurial ecosystem, this means being able to spend more time validating business models and seeking investment, and less time navigating endless bureaucratic procedures.<\/p>\n<h2><strong>Who can benefit from this regulation<\/strong><\/h2>\n<p>The law is not intended for all companies, but for those that truly contribute to innovation. If your project fits this profile, you have a lot to gain. The main beneficiaries are:<\/p>\n<ul>\n<li><strong>Spanish start-ups <\/strong>that are technology-based or have a clear innovative component.<\/li>\n<li><strong>Foreign entrepreneurs <\/strong>who want to move their initiative to Spain, now with a more attractive fiscal and administrative environment.<\/li>\n<li><strong>Private investors and business angels<\/strong>, who will find greater incentives to invest in local projects.<\/li>\n<li><strong>Digital nomads and remote professionals<\/strong>, for whom the new tax regime may be a decisive factor when choosing a destination.<\/li>\n<\/ul>\n<p>Thanks to Law 28\/2022 of 21 December, these groups now have a legal framework with tax and administrative advantages designed to facilitate both the creation and consolidation of projects. The message, therefore, is clear: Spain wants talent, fresh ideas and capital ready to drive innovation.<\/p>\n<h2><strong>Main measures to support start-ups and entrepreneurs<\/strong><\/h2>\n<p>Starting an innovative business can be challenging, but the Start-up Law seeks to make that first step much more agile and straightforward. To this end, it incorporates a set of measures that reduce barriers to entry and strengthen the competitiveness of the entrepreneurial ecosystem. These are the most notable:<\/p>\n<ul>\n<li>Simplification of the process of setting up a business.<\/li>\n<li>Online processing and reduced registration times.<\/li>\n<li>Programmes to attract international talent.<\/li>\n<li>Incentives for private investment and financing of new projects.<\/li>\n<li>Greater flexibility in initial corporate management.<\/li>\n<\/ul>\n<p>With this, Law 28\/2022 seeks something very specific: to create a simplified and agile framework so that entrepreneurs can focus on developing their project and finding customers, rather than struggling with unnecessary paperwork.<\/p>\n<h2><strong>Tax changes introduced by Law 28 2022<\/strong><\/h2>\n<p>The tax section is one of the most celebrated points for the ecosystem. To attract capital and retain talent, Spain needed a more competitive framework, and the Start-up Law moves in that direction.<\/p>\n<h3><strong>Most notable deductions and allowances<\/strong><\/h3>\n<p><\/p>\n<ul>\n<li>Reduction in the corporate tax rate from 25% to 15% during the first few years.<\/li>\n<li>Extension of tax deductions for business angels and investors in startups.<\/li>\n<li>Partial exemptions on the taxation of stock options for startup employees.<\/li>\n<\/ul>\n<p><\/p>\n<h3><strong>Requirements for accessing the benefits<\/strong><\/h3>\n<p>To qualify for these benefits, it is not enough to simply set up a company. You must demonstrate that your project is truly innovative and meet criteria such as:<\/p>\n<ul>\n<li>They are newly created companies (less than 5 years old, or 7 in strategic sectors).<\/li>\n<li>They are innovative or technological in nature, as certified by ENISA.<\/li>\n<li>They do not exceed certain turnover limits.<\/li>\n<li>They have not been formed as a result of the restructuring of pre-existing companies.<\/li>\n<\/ul>\n<p><\/p>\n<h2><strong>How the law affects the entrepreneurial ecosystem in Spain<\/strong><\/h2>\n<p>The effect is already being felt. With a more attractive tax environment and a clear legal framework, both domestic and international investors are showing greater confidence. This means more financing options for entrepreneurs, but also talent that is more willing to stay. Sectors such as biotechnology, artificial intelligence and renewable energy are receiving a significant boost, and projects that previously migrated to other countries to grow now see a real opportunity in Spain.<\/p>\n<h2><strong>Opinions and criticism of the new regulations<\/strong><\/h2>\n<p>Law 28\/2022 of 21 December has been positively received for its ability to boost entrepreneurial activity and modernise the tax framework. However, some experts point out that its benefits could fall short compared to incentives in other European countries.<\/p>\n<p>Among the most common criticisms are the limitations on the timeframes for applying tax benefits and excessive bureaucracy in some phases. Even so, it is seen as an essential step towards consolidating Spain as a destination for start-ups.<\/p>\n<h2><strong>Practical steps for applying Law 28 2022<\/strong><\/h2>\n<p>If you want to take full advantage of the Start-up Law:<\/p>\n<ul>\n<li>Check that your project meets the legal requirements.<\/li>\n<li>Apply for accreditation as an innovative company from ENISA.<\/li>\n<li>Set up your company using the simplified procedures.<\/li>\n<li>Plan your tax strategy to optimise deductions and incentives.<\/li>\n<li>Consult with advisors specialising in taxation and immigration to avoid costly mistakes.<\/li>\n<\/ul>\n<p>At <strong>Seegman<\/strong>, we accompany entrepreneurs, investors and founding teams through every phase: from initial accreditation to tax planning and international expansion. Our approach is practical and adapted to market realities, so that the opportunities opened up by this law translate into real competitive advantages.<\/p>\n<p>If you are considering taking the next step with your idea or investment, we can work together to analyse the best way to apply these advantages strategically and effectively.<\/p>\n<h2><strong>Startups, Law 28\/2022 of 21 December: a practical guide to understanding its scope<\/strong><\/h2>\n<p><strong>\u00a0<\/strong>If you are thinking of launching a start-up in Spain, <strong>Law 28\/2022 of 21 December on the promotion of the start-up ecosystem <\/strong>could mark a turning point in your project. It is not just another piece of legislation: it represents a change in the way the country understands entrepreneurship.<\/p>\n<p>This regulation, known as <strong>the Start-up Law<\/strong>, has a clear goal: to remove obstacles, offer real tax advantages and ensure that innovative ideas do not remain on the drawing board, but find fertile ground here to grow. In practice, this means attracting international talent, boosting private investment and consolidating innovation as a driver of competitiveness.<\/p>\n<p>In this article, we explain what makes this law so important and how you can benefit from it.<\/p>\n<h2><strong>What does Law 28\/2022 regulate and why is it relevant?<\/strong><\/h2>\n<p>Spain aspires to become a European benchmark for innovation and entrepreneurship, and this law is one of the key pieces to achieving this. The <strong>Start-up Law regulates tax, labour, immigration and corporate matters<\/strong>, with a focus specifically designed for start-ups: young, innovative companies with high growth potential.<\/p>\n<p>The importance of having specific regulations lies in the <strong>legal certainty <\/strong>they offer and the reduction of barriers to entry. For the entrepreneurial ecosystem, this means being able to spend more time validating business models and seeking investment, and less time navigating endless bureaucratic procedures.<\/p>\n<h2><strong>Who can benefit from these regulations<\/strong><\/h2>\n<p>The law is not intended for all companies, but rather for those that have a clear innovative component. The main beneficiaries are:<\/p>\n<ul>\n<li><strong>Spanish start-ups <\/strong>that are technology-based or have a proven innovative character.<\/li>\n<li><strong>Foreign entrepreneurs <\/strong>who want to move their initiative to Spain, with a more attractive fiscal and administrative framework.<\/li>\n<li><strong>Private investors and business angels<\/strong>, who now have greater tax incentives to invest in local projects.<\/li>\n<li><strong>Digital nomads and remote professionals<\/strong>, thanks to the new specific visa and a more favourable tax regime.<\/li>\n<\/ul>\n<p>With <strong>Law 28\/2022<\/strong>, these groups now have a legal framework with tax and administrative advantages designed to facilitate both the creation and consolidation of projects.<\/p>\n<h2><strong>Main measures to support start-ups and entrepreneurs<\/strong><\/h2>\n<p>Starting an innovative business can be challenging, but the Start-up Law seeks to make that first step much more agile and straightforward. To this end, it incorporates measures such as:<\/p>\n<ul>\n<li><strong>Simplification of company formation<\/strong>: through CIRCE and Entrepreneur Service Points (PAE), with reduced deadlines when standard statutes are used.<\/li>\n<li><strong>Online processing <\/strong>and elimination of notary and registration fees for companies with share capital of up to \u20ac3,100.<\/li>\n<li><strong>Programmes to attract international talent<\/strong>, such as the new visa for digital nomads and improvements to the tax regime for impatriates (Beckham Law).<\/li>\n<li><strong>Incentives for private investment <\/strong>through enhanced deductions for business angels.<\/li>\n<li><strong>Initial corporate flexibility<\/strong>, allowing start-ups to concentrate resources on innovation and growth.<\/li>\n<\/ul>\n<p><\/p>\n<h2><strong>Tax changes introduced by Law 28\/2022<\/strong><\/h2>\n<p>The tax environment is one of the most celebrated aspects of the entrepreneurial ecosystem. Spain needed a more competitive framework to attract capital and retain talent, and the Law takes important steps in that direction.<\/p>\n<h3><strong>Most notable deductions and allowances<\/strong><\/h3>\n<p><\/p>\n<ul>\n<li><strong>Reduction in the corporate tax rate <\/strong>from 25% to 15% during the <strong>first four financial years with a positive tax base<\/strong>.<\/li>\n<li><strong>Deductions for business angels<\/strong>: increased from 30% to<strong> 50% of the investment<\/strong>, with a maximum base of \u20ac100,000 per year.<\/li>\n<li><strong>Partial exemption from taxation on stock options <\/strong>for employees of start-ups, which increases from \u20ac12,000 to <strong>\u20ac50,000 per year<\/strong>.<\/li>\n<\/ul>\n<p><\/p>\n<h3><strong>Requirements for accessing the benefits<\/strong><\/h3>\n<p>To qualify for these benefits, it is not enough to simply set up a company. You must meet criteria such as:<\/p>\n<ul>\n<li>Be a newly created company (<strong>less than 5 years old<\/strong>, or<strong> 7 years old in strategic sectors <\/strong>such as biotech, energy or industrial).<\/li>\n<li>Prove your innovative nature through <strong>ENISA<\/strong> certification.<\/li>\n<li>Not exceeding <strong>\u20ac10 million in annual turnover<\/strong>.<\/li>\n<li>Not have been established as a result of a merger, spin-off or restructuring of pre-existing companies.<\/li>\n<\/ul>\n<p><\/p>\n<h2><strong>How the law affects the entrepreneurial ecosystem in Spain<\/strong><\/h2>\n<p>The effect is already being felt. With a more attractive tax environment and a clear legal framework, investors are showing more confidence. This translates into <strong>more funding for entrepreneurs <\/strong>and international talent more willing to settle in Spain.<\/p>\n<p>Sectors such as <strong>biotechnology, artificial intelligence and renewable energy <\/strong>are receiving a significant boost. Projects that previously migrated to other countries to grow now see a real opportunity in Spain.<\/p>\n<h2><strong>Opinions and criticism of the new regulations<\/strong><\/h2>\n<p>Law 28\/2022 has been positively received for its ability to <strong>modernise the fiscal and administrative framework<\/strong>. However, some experts point out that its benefits could fall short compared to incentives in other European countries.<\/p>\n<p>Among the most common criticisms are:<\/p>\n<ul>\n<li>Temporary limitation of tax benefits.<\/li>\n<li>Dependence on the speed and efficiency of <strong>ENISA <\/strong>to certify innovative nature.<\/li>\n<li>Persistence of certain bureaucratic burdens, especially in the post-start-up phases.<\/li>\n<\/ul>\n<p>Even so, it is seen as an essential step towards consolidating Spain as a destination for start-ups.<\/p>\n<h2><strong>Practical steps for applying Law 28\/2022<\/strong><\/h2>\n<p>If you want to take full advantage of the Start-up Law:<\/p>\n<ol>\n<li>Check that your project meets the legal requirements.<\/li>\n<li>Apply for <strong>accreditation as an innovative company <\/strong>from ENISA.<\/li>\n<li>Set up your company using the simplified procedures.<\/li>\n<li>Plan your tax strategy to optimise deductions and incentives.<\/li>\n<li>Consult with advisors specialising in taxation, immigration and corporate law.<\/li>\n<\/ol>\n<p>At <strong>Seegman<\/strong>, we accompany entrepreneurs, investors and founding teams through every phase: from initial accreditation to tax planning and international expansion. Our approach is practical and adapted to market realities, so that the opportunities opened up by this law translate into real competitive advantages.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-aa8a01e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa8a01e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1a6805f\" data-id=\"1a6805f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d92145 elementor-align-left elementor-mobile-align-center 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class=\"elementor-button-text\">SEE RESOLUTION<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5874b56 elementor-section-height-min-height elementor-section-items-stretch elementor-reverse-tablet elementor-section-content-top elementor-section-boxed elementor-section-height-default\" data-id=\"5874b56\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e452e7a\" 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role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad57e70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad57e70\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c880adc\" data-id=\"c880adc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ae0aaf elementor-widget elementor-widget-heading\" data-id=\"1ae0aaf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">More Technical Articles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>If you are thinking of launching a start-up in Spain, Law 28\/2022 of 21 December could mark a turning point for your project. It is not just another piece of legislation: it represents a change in mindset in the way the country understands entrepreneurship. This regulation, which has been a game changer for those who [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":9518,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[99,79,102],"tags":[87],"class_list":["post-17049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-article","category-tax","tag-article"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Start-ups, Law 28\/2022 of 21 December<\/title>\n<meta name=\"description\" content=\"If you are thinking about launching a startup in Spain, Law 28\/2022 of December 21 could mark a turning point in your project.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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