Start-up Law: a guide for start-ups, investors and employees

Aleksandra Czajka (coordinator), Pedro Ferreras, Diego de Miguel, Alfonso Codes, Helena Monzón, Paloma Herreros de Tejada, Alejandro García-Noblejas

On 23 December 2022, Law 28/2022 of 21 December to Promote the Start-up Ecosystem, also known as the ‘Start-up Law’, comes into force.

This new Start-up Law brings tax, employment, business, and administrative benefits for these companies, as well as for their employees and investors. It is also aimed at attracting qualified international professionals to Spain through a new residence permit and visa for homeworking and provides an improved tax scheme for the so-called ‘impatriate workers’ (also known as the ‘Beckham Law’).