In brief

The new Act to Promote the Ecosystem for Emerging Companies / Start-ups ("Start-ups Act") was finally published in Spain's Official State Gazette on 22 December 2022, and it entered into force the next day thereafter.

The main objective of the Start-up Act is to provide a specific regulatory framework to promote entrepreneurship and facilitate the creation and development of innovative start-ups. It establishes a number of very different incentives.

You will find a summary of the main changes this law has brought about in the following link.