Phantom shares vs. stock options: comparación de tributación y beneficios empresariales

Phantom shares vs. stock options: comparison of taxation and business benefits

In the corporate world, companies are constantly seeking strategies to attract, motivate, and retain key talent. Among the most commonly used tools to achieve this are stock options and phantom shares, two types of incentive plans with distinct characteristics and effects for both employees and employers. This article analyze the differences between the two, their…

patent box

Patent box: a tax incentive driving innovation in startups

In an increasingly competitive environment, innovation has become a key factor for the growth and success of companies. However, developing and protecting intangible assets such as patents, utility models, and advanced software can represent a significant financial challenge. To encourage investment in R&D, many countries have implemented specific tax incentives, and in Spain, the Patent…

Ampliación de capital en startups

Key legal aspects of capital increases in startups in Spain

Startups frequently encounter legal challenges as they scale their operations. The lack of specialized legal advice for startups can lead to tax penalties, corporate disputes, and loss of control by founding partners. Therefore, it is essential that companies understand and comply with legal regulations from the outset to prevent future complications. Some common mistakes include…

tendencias fiscales para startups

Trends in startup tax regulation and the main changes in 2025

Spain has worked to create a much better tax environment for startups, especially with the approval of the Ley de Fomento del Ecosistema de las Empresas Emergentes (known as the Startups Law), in force since December 2022.  This legislation recognized startups as a specific business type for the first time and established a unique tax…