New Startup Law in Spain

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I actually have read the draft law... see attached. It ONLY applies to employees, not self employed. The publications are misleading.
Thank you. Didn't know this text is available. i only have basic Spanish so need to use google translate using some key words in Spanish but does page 7 not cover it? Would you not be considered an employee of your own company in that new definition. The ministery itself tweeted about a favorable taxation for 5 years for entrepreneurs under the heading Digital Nomads (slide at sec 42) so I hope it's not all nonsense;

And in the section about digital nomads on page 32 they talk about either employee relations or professional relations with companies outside Spain.

also I see they remove the 25% restriction of company ownership.
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The "beckham law" (non-resident tax treatment for impatriates) is article 93, which, after the startup law, is worded as follows (Eng translation):

1. Individuals who acquire their tax residence in Spain as a result of
their displacement to Spanish territory may choose to pay the Income Tax of
Non-Residents, with the special rules provided for in section 2 of this article, maintaining
the condition of taxpayers for the Personal Income Tax, during the
tax period in which the change of residence takes place and during the five periods
following taxes, when, in the terms established by regulation,
meet the following conditions:
a) That they have not been residents in Spain during the five previous tax periods
to the one in which their displacement to Spanish territory occurs.
b) That the displacement to Spanish territory occurs as a consequence of any of
the following circumstances:
1. As a result of an employment contract, with the exception of the employment relationship
Special for professional athletes regulated by Royal Decree 1006/1985, of June 26.
This condition shall be understood to have been fulfilled when an ordinary or special employment relationship is initiated.
different from the one previously indicated, or statutory with an employer in Spain. Likewise,
This condition shall be understood to have been fulfilled when the displacement is ordered by the employer and there is
a letter of posting from him or when, without being ordered by the employer, the activity
work is provided remotely, through the exclusive use of computer media and systems,
telematics and telecommunication. In particular, this circumstance shall be understood to have been fulfilled in the
case of employed workers who have a visa for teleworking of a nature
international law provided for in Law 14/2013, of September 27, to support entrepreneurs and their
2. As a consequence of acquiring the condition of administrator of an entity in
whose capital does not participate or, otherwise, when the participation in it does not determine the
consideration of related entity in the terms provided in article 18 of the Tax Law
on Companies or it is an emerging company referred to in letter a) of section 1
of article 3 of Law XX / 2022 on the Promotion of the Ecosystem of Emerging Companies.
c) That it does not obtain income that would be classified as obtained through an establishment
permanent located in Spanish territory.

To qualify for the regime, you need to satisfy either 1(b)(1) or 1(b)(2). If you hold all the shares in your own company, you are not considered an employee for Spanish tax purposes, hence 1(b)(1) does not apply. You can qualify as "administrator" (director) of the company pursuant to (1)(b)(2), but only if your company is an "emerging company" (if its not an emerging company, the 25% threshold applies). To be a emerging company, among others, the company needs to have certain innovative activities and, more importantly, cant distribute any dividends. In conclusion, a self-employed person cannot apply the regime, unfortunately...

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