Financial incentives

Comprehensive financing and incentive packages to boost your business project


The main incentive programmes offer both preferential grants and loans for business projects in the following R&D and innovation, training, energy efficiency, renewable energy, investment in fixed assets and job creation with further incentives available for international and export activities.

Corporate benefits under the Spanish tax system

Corporate benefits under the Spanish tax system include R&D activities (between 25% and 51%), environmental investments (8%) and technological innovations (12%).

Spain has a large number of double taxation treaties, especially with Latin American countries, which makes it an ideal jurisdiction for investments in Latin America.

Up to 59% in tax rebates for R+D+I

Spain and Catalonia offer one of the best tax deduction systems for research, development and technological innovation activities for companies in Europe.

Tax benefits for holding companies

The only requirement for foreign holding companies (entities that hold foreign securities, ETVE) to benefit from ETVE tax system is the incorporation of a company in Spain and the provision of securities from the companies in which it has a holding (when they represent a minimum holding of 5% or less and have held the shares for one year, but with a cost in excess of € 6 million, and providing that the companies in which it has a holding conduct business).

ETVEs need not pay tax on dividends received from non-resident companies in which it has a holding and its members need not pay on the sums distributed by the ETVE. They are also allowed:

  • Exemption from corporate income tax on dividends and capital gains earned from foreign subsidiaries,
  • Withholding tax exemption on dividends from foreign subsidiaries distributed outside Spain. An exemption is also applied to the tax on capital gains derived from the transfer of Spanish company shares.

Until 30th November 2015 (2015 call). From 1st January 2016 until 30th November 2016 (2016 call).

Incentives
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Spain has one of the most favourable tax systems for foreign holding companies.

Further information

Please contact us for further information regarding work permits, setting up a business fiscal and labour legislation, environmental issues or any other subject related to foreign investment and not addressed here. 


Passeig de Gràcia, 129
08008 BARCELONA
Tel: (+34) 93 4767287
catalonia@catalonia.com