Application Process in Spain
Spain has implemented a favorable tax regime to attract international talent, entrepreneurs, and investors. One of the key requirements to access this regime is obtaining a favorable Entrepreneurial Activity Report issued by the Empresa Nacional de Innovación (ENISA).
This report confirms that the business activity carried out in Spain qualifies as an entrepreneurial activity due to its innovative nature or its special economic interest to the country.
Legal basis
Under Spanish Personal Income Tax Regulations (Royal Decree 439/2007) and Law 14/2013 on support for entrepreneurs, an activity is considered entrepreneurial if:
It is innovative and/or has special economic interest for Spain
It receives a favorable report from ENISA
The report is obtained before relocating to Spain
This requirement is particularly relevant for foreign entrepreneurs, professionals, and investors seeking to benefit from Spain’s special tax regime for inbound taxpayers.
Key eligibility requirements
ENISA evaluates applications based on two main criteria:
1. Innovation
The business must demonstrate innovation in at least one of the following areas:
Technological innovation in products or services
Innovative business model
Proprietary technology, software, or intellectual property
Innovative processes or operational systems
Supporting factors may include:
R&D investment
Innovation certifications
Public funding or grants
Innovative SME recognition
Awards or official innovation recognition
2. Scalability
ENISA also assesses whether the business has strong growth potential, including:
International expansion capability
Scalable business model
High growth potential
Ability to generate employment and economic value
Application process
The application process typically includes the following steps:
Preparation of a detailed business plan
Submission of the application to ENISA
Technical evaluation of the project’s innovation and scalability
Issuance of a favorable or unfavorable report
This report must be obtained prior to relocating to Spain if the applicant intends to benefit from the special tax regime.
Why this report is important
Obtaining the ENISA Entrepreneurial Activity Report allows eligible individuals to:
Access Spain’s special tax regime for inbound taxpayers
Establish innovative businesses in Spain
Benefit from a favorable fiscal framework
Facilitate relocation and business setup
Spain continues to position itself as a leading destination for international entrepreneurs by supporting innovative and scalable business projects.
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