Provisional agreement between the Presidency of the Council and the European Parliament on the proposal laying down harmonized rules on artificial intelligence (AI) Disclaimer: This article is based on official communications from the Parliament, the Council and the Commission, as well as the Commission’s updated Q&A through December 12, 2023, along with information on the […]

Order PCM/825/2023, which entered into force on July 22, defines the criteria that will be evaluated by the National Innovation Company (ENISA) to determine which companies can benefit from the tax aid and benefits of Law 28 /2022, of December 21, promoting the ecosystem of emerging companies, also known as the Start Ups Law (hereinafter, […]

We share our analysis on the novelties in the legal regulation of the crowfunding activity with a company. In this document, we collect the prerequisites for the registration of the company and the start-up of the business. 1. NEW EUROPEAN AND NATIONAL REGULATIONS ON CROWDFUNDING SERVICES The Spanish regulations about ”crowdfunding” is regulated in details […]

Scope of application To companies that meet the following characteristics: Tax incentives – Corporate income tax and non-resident income tax (for EE’s acting through PE’s in Spain): – Personal income tax (effective from January 1, 2023): Investment and talent Foreign individuals (individuals or legal entities) who wish to invest in Spanish EE and do not […]

“Activa Start Ups” is an initiative of the Ministry of Industry, Trade and Tourism whose objective is to increase industrial added value and skilled employment in the sector, favoring a model for the industry of the future by developing the local supply of digital solutions, and also promoting differential competitive levers to support Spanish industry […]

According to Catalonia’s regulatory competence, the following deductions applicable to the regional quota of the full tax liability are set out: If you need assistance with your personal income tax return, please contact Leading Global Consulting at [email protected] and we will be pleased to help you.

The “Ideas Powered for business” SME Fund is a grant program designed to assist small and medium-sized enterprises (SMEs) in the EU in the field of intellectual property (IP) rights. The SME Fund is an initiative of the European Commission implemented by the European Union Intellectual Property Office (EUIPO) and will run from January 10, […]

On October 10 last year, the Startups or Emerging Companies Bill was approved. Through the incorporation of this new legal text it is intended to simplify those procedures necessary for the creation of new companies, as well as, to incorporate certain incentives in order to attract investors and startups in our territory. Scope of application […]

About Corporate Income Tax in Ceuta LIS. Art. 33 🡪 A 50% rebate is available for the part of the total tax liability corresponding to income obtained by entities that effectively and materially operate in Ceuta or Melilla. Spanish entities with tax domicile in: a) Ceuta and Melilla. That is to say, the entity has […]