One-liner: the official "empresa emergente" certification under the Startup Law (Ley 28/2022) — the free, foundational status ENISA grants that unlocks the 15% corporate-tax rate, stock-option perks, tax-debt deferral and eligibility for the regulatory sandbox and Digital Nomad Visa. Criteria set by Orden PCM/825/2023.
What you get
- Recognition as an empresa emergente, which unlocks: 15% corporate/non-resident tax (vs 25%) for up to 4 years; improved stock-option treatment (€50,000/yr exemption; deferred taxation); deferral of tax debts (12/6 months, no interest/guarantees); no obligation for fractioned CIT payments; eligibility for the National Regulatory Sandbox and reduced-fee company setup. (See Startup Tax Regime (regulation) and Startup Law (regulation) for the full benefit set.)
Who it's for — "empresa emergente" base requirements (Ley 28/2022 art. 3)
- ≤5 years old (≤7 years for biotech, energy, industrial and other strategic/deep-R&D sectors).
- Independent — not arising from a merger, spin-off or restructuring of non-startup companies.
- Not listed on a regulated market; has not distributed dividends.
- Registered office / permanent establishment in Spain; ≥60% of the workforce on a Spanish contract.
- Annual turnover ≤ €10 million.
- Develops an innovative and scalable entrepreneurial project (assessed by ENISA — below).
How ENISA assesses "innovative" (Orden PCM/825/2023, art. 4)
Met if the company satisfies at least one of:
- R&D+i spend ≥ 15% of total expenses over the last 2 years (or last year if <2 years old);
- beneficiary of public I+D+i investment/funding/aid in the last 3 years (not revoked);
- a motivated report from the Ministerio de Ciencia on its high innovation degree;
- Social-Security bonuses for employing research staff;
- a Sello Pyme Innovadora (Min. Ciencia);
- an AENOR certification — Joven Empresa Innovadora (EA0043), Pequeña/microempresa Innovadora (EA0047), or UNE 166.002 (I+D+i management).
- If none of the above, ENISA evaluates technology innovation (IP-protectable — patents, software, know-how; optional OEPM report) or product/process/service/business-model innovation.
How ENISA assesses "scalable" (art. 5)
- Market attractiveness (supply/demand, traction, customer acquisition, barriers to entry);
- company life phase (prototype, MVP, time-to-market/position);
- business model (scalability of users/operations/revenue, monetisation, investment & financing plan);
- competition (competitors and differentiation).
How to apply
- Apply to ENISA (the certifying entity) at enisa.es/certifica-tu-startup — free, electronic, with the required documentation.
- Decision within 3 months of a complete application; positive administrative silence (no reply in time = certified).
- On certification, the status is recorded (Registro Mercantil note) and unlocks the benefits; the conditions must be maintained — losing them (e.g. >5/7 years, turnover >€10M, listing, dividends) ends the empresa-emergente status.
Relations
- Run by: ENISA
- Governed by: Startup Law (regulation)
- Unlocks: Startup Tax Regime (regulation)
- Unlocks: National Regulatory Sandbox
- See also: Digital Nomad Visa (regulation)
- See also: ENISA Prestamo Participativo
- See also: OEPM & University OTRIs IP Support