15% startup CIT for newly created entities (4 years), Beckham Law for inbound founders (24% flat) and EU passporting.
When Spain is the right call, and when it is not.
The Spain Beckham Law lets qualifying inbound employees pay a flat 24% on Spanish source income up to €600K for six years, instead of progressive rates up to 47%. It's the strongest EU equivalent to the UK non dom regime for relocating operators.
Spain has 95+ DTAs including all major LATAM economies and an unusually deep Spanish speaking talent pool. Patent Box reduces qualifying IP income by 60%, and newly created small companies pay 15% for their first two profitable years.
The Spanish Holding ETVE regime gives near full participation exemption on qualifying foreign dividends and capital gains, with no minimum holding period beyond 12 months. It works well for groups holding LATAM subsidiaries from inside the EU.
Spanish SLs and SAs are not on the term sheet menu of US tier-1 funds. Most Spanish startups that raise institutional capital flip to a Delaware C-corp before Series A.
Spain's 25% headline rate, Spanish language filings and regional wealth taxes are real. Lighter EU options keep the EU access without the overhead.
Working data for Spain. Cite check each figure before use.
Bundle for Spain, one invoice.
Click any question to expand the answer.
Join 500+ founders who incorporated through CorpSec.
Each rate, threshold, and deadline below is cited from an authoritative source.
Information is provided for general guidance and reflects tax year 2025 unless noted. Specific situations require advice from a local practitioner. Always confirm against the cited tax authority and registrar before relying on a figure.