Tax Innovations Introduced by the Draft Start-Up Law in Spain

This note sets out the main fiscal measures included in the Draft Law for the Promotion of the Startup Ecosystem – better known as the “Startup” Law – approved by the Council of Ministers on 10 December 2021 for submission to the Spanish Parliament.

In the event that the Spanish Parliament approves this Bill during 2022, its content would come into force with effect from 1 January 2023.