• Type: Publication series
  • Date: 10/23/2013

Spain – New Law Ushers in Incentives for Individuals Investing in Start-Ups 

KPMG in Spain reports on the new tax credits for individuals who are Spanish tax residents, which were introduced by recently-approved Spanish Law 14/2013 to support entrepreneurial undertakings and the internationalization of new Spanish businesses. Spanish nationals on international assignment and foreign nationals on assignment in Spain may be concerned by these new rules, provided that they both remain subject to Spanish Personal Income Tax rules. The law includes a new 20-percent tax credit for investments involving shareholdings in start-ups and recently established companies.


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