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Analysis of institutional authors

Nebreda LpCorresponding Author

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Government Grants, Subsidies, and Tax Reliefs for Entrepreneurs: An Overview of the Spanish Case

Publicated to:Contributions To Finance And Accounting. Part F1284 55-76 - 2023-01-01 Part F1284(), DOI: 10.1007/978-3-031-33994-3_5

Authors: Barbero MC; Pedreño EP; Nebreda LP

Affiliations

Department of Business Economics, Universidad Rey Juan Carlos, Madrid, Spain - Author
Department of Financial Economics and Accounting, Universidad de Extremadura, Cáceres, Spain - Author

Abstract

It is indisputable that entrepreneurship is one of the main drivers of innovation, competitiveness, and growth in a country. This statement gains even more importance when we find ourselves in an economic crisis, which increases the need to promote the development of new companies with entrepreneurial projects, which are the ones with the greatest potential to generate employment. Given the numerous problems encountered by many entrepreneurs in starting up their business, this chapter aims to provide them with information that may be useful for the development of their business plan. To this end, the measures established by the Spanish government to facilitate their incorporation into the market are analyzed, in particular, the tax benefits which they can apply for and the financial aid available for the aforementioned entrepreneurs. One of the most important measures is the significant tax incentive in personal income tax in relation to investments aimed at creating new companies. In addition, other tax incentives of interest to entrepreneurs are being studied. All this is completed with a compilation of grants and incentives for entrepreneurship. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG.

Keywords

EntrepreneurshipSubsidyTaxTax exemption

Quality index

Impact and social visibility

From the perspective of influence or social adoption, and based on metrics associated with mentions and interactions provided by agencies specializing in calculating the so-called "Alternative or Social Metrics," we can highlight as of 2025-06-29:

  • The use of this contribution in bookmarks, code forks, additions to favorite lists for recurrent reading, as well as general views, indicates that someone is using the publication as a basis for their current work. This may be a notable indicator of future more formal and academic citations. This claim is supported by the result of the "Capture" indicator, which yields a total of: 6 (PlumX).

It is essential to present evidence supporting full alignment with institutional principles and guidelines on Open Science and the Conservation and Dissemination of Intellectual Heritage. A clear example of this is:

  • The work has been submitted to a journal whose editorial policy allows open Open Access publication.

Leadership analysis of institutional authors

There is a significant leadership presence as some of the institution’s authors appear as the first or last signer, detailed as follows: Last Author (Pascual Nebreda, Laura).

the author responsible for correspondence tasks has been Pascual Nebreda, Laura.