Enter your details
If you want to download this article in PDF format, you must indicate your name and email
Al pulsar el botón de envío manifiesta haber leído la siguiente información básica sobre privacidad: El responsable del tratamiento es BUFETE BUADES ASESORES LEGALES S.L. La finalidad es la atención a su solicitud de contacto. La base jurídica es su propia solicitud. Sólo comunicaremos sus datos por obligaciones legales o con su previo consentimiento. Tiene derecho a acceder, rectificar y suprimir los datos, así como otros derechos como se explica en la política de privacidad web disponible aquí
The EBAN (European Trade Association for Business Angels, Seed Funds and Early Stage Market Players) has published a book entitled “Compendium of Fiscal Incentives: Tax Outlook in Europe. Business Angels Perspective. 2017“, a new edition of its annual review by state of the status of tax incentives available to investors in Europe.
Gabriel Buades, a lawyer for the International Desk of the law firm specializing in the New Technologies Law, was responsible for writing the chapter referring to Spain (pages 61 and 62) which discusses aspects related to the taxation of investments and related businesses such as interest rates for income taxes, capital increase, dividends and other tax incentives. Buades summarizes the current situation in which business angels invest through a co-investment or an angel fund in the Spanish market, as well as the impact of tax incentives for these investors.
Generally speaking, this publication reviews the important role of tax incentives when stimulating the activity of business angels and capital investors in the early stages of new companies, encouraging them to diversify their portfolio towards unlisted investments (mainly shares) in innovative, high-growth companies. This fact can significantly increase the set of private individuals ready to make a capital investment in a new company.
The organization that publishes this compendium, the EBAN, represents the commercial interests of business angels, seed funds, and early stage market players at the European level.