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

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

Autores: Barbero MC; Pedreño EP; Nebreda LP

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Resumen

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.

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