Doctrine by topic · DGT Observatory

Startup: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2023–2026

Current position

Startups enjoy a reduced tax rate of 15% during the first period with a positive tax base and the following three periods. To apply this incentive in corporate groups, the group or each of its members must comply with the requirements of Law 28/2022. The startup status is proven through registration in the Mercantile Registry or the Registry of Cooperatives and must be maintained until the last day of the tax period to apply the reduced rate.

The DGT's position remains stable regarding the application of the 15% reduced rate for startups. Consultations have moved from focusing on the exemption on the transfer of shares to detailing the requirements for maintaining startup status and its application in corporate groups. No changes in criterion are observed, but rather greater precision regarding the timing of accrual and the accreditation of status.

Turning points

  1. V5118-26

    Specifies that startup status is proven through registration in the Mercantile Registry or the Registry of Cooperatives.

  2. V5481-26

    Establishes that startup status must be maintained until the last day of the tax period to be able to apply the reduced rate.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V0302-25 17 Mar 2025

Three-year period for exempt shares starts from date of delivery

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos en especieexenciónentrega de accionesmantenimiento de títulosempresa emergente LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V0221-23 13 Feb 2023

Share distribution exemption requires identical terms for all workers

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajo en especieexención de entrega de accionesvalor de mercadoempresa emergenteparticipaciones sociales LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual

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