Move your startup to Spain — a single legal process from visa to Startup Act tax benefits

Ley 14/2013 Art. 69 — The Legal Basis

Art. 69 of Ley 14/2013 establishes that non-EU and non-EEA nationals who wish to enter and reside in Spain to carry out an innovative entrepreneurial activity with special economic interest for Spain may obtain a residence authorisation for entrepreneurs, subject to a prior favourable report from the competent evaluating body.

The “economic interest for Spain” is assessed qualitatively — there are no rigid numerical thresholds. ENISA is the primary evaluating body for technology and innovation projects. For projects in other sectors, the relevant autonomous community government or chamber of commerce may conduct the evaluation.

The key distinction from the investor visa is fundamental: the entrepreneur visa assesses project quality, not invested capital. A strong startup with limited initial funding can obtain authorisation; a project with significant capital but no coherent innovation story may be refused.

The ENISA Evaluation — The Critical Step

The ENISA evaluation is the most consequential step. A project that is technically sound can receive an unfavourable report if the dossier does not address the criteria the evaluator applies:

Innovation and technological differentiation: ENISA assesses whether the project contributes something genuinely new or significantly improves existing solutions. Clear description of the distinctive technological component is essential.

Business model and scalability: the project must demonstrate a viable monetisation model and scalability potential. Realistic financial projections with well-supported assumptions are more persuasive than extraordinary figures without basis.

Investment plan and employment generation in Spain: ENISA values commitment to create local employment and to invest in Spain. Specifying which roles will be hired, on what timescale, and at what cost adds credibility.

Founding team: the entrepreneur’s sectoral experience, technical or business credentials, and team complementarity are factors ENISA weights positively.

Duration and Renewal

The initial entrepreneur residence authorisation lasts up to three years — one of the longest initial periods in the Spanish immigration system. It is renewable for successive two-year periods while the entrepreneur demonstrates the project remains active and business activity is maintained in Spain.

At renewal, the administration may require: revenue evidence, employees hired, investment made, and any other evidence of project development. Active documentation of business activity from day one makes renewal significantly smoother.

The Startup Act — The Perfect Tax Complement

Ley 28/2022 (Startup Act) is the natural fiscal complement to the entrepreneur visa. For ENISA-certified emerging companies (empresas emergentes), the Act provides:

• 15% reduced corporate income tax rate for the first four fiscal years with a positive taxable base (versus the standard 25% rate)
• Tax-debt deferral without guarantees or interest in the first two profitable years — improving cash flow at the critical moment of first profitability
• Stock option regime for employees: first €50,000 per year of equity compensation exempt from income tax; subsequent taxation as capital gain rather than employment income at the point of sale
• 50% income tax deduction for investors: angel investors and individual investors may deduct 50% of their investment from personal income tax (IRPF), subject to a maximum base of €100,000 per year

We integrate Startup Act planning into the entrepreneur visa onboarding from day one: verifying ENISA certification eligibility, structuring equity grants within the annual cap, and coordinating the tax dossier with the immigration timeline.

Company Incorporation After Authorisation

Once the visa or authorisation is obtained, we manage the full incorporation process:

• Choice of legal form — typically a Sociedad de Responsabilidad Limitada (SL)
• Notarial deed and registration in the Registro Mercantil (Companies Register)
• AEAT tax registration (Agencia Tributaria — Spanish Tax Agency)
• Digital identity and electronic signature certificates
• Business bank account opening
• ENISA emerging-company certification application

Spain’s combination of entrepreneur visa + Startup Act tax benefits + Beckham Law inpatriate regime (for qualifying employees and founders) creates a package of incentives difficult to match elsewhere in Europe. We manage all three dimensions — immigration, incorporation, and tax — in a single coordinated engagement.

This service is part of our immigration and international talent mobility practice.