Startup and small business support programmes in Spain: ENISA, CDTI, the Startups Act and tax incentives

The main startup support programmes in Spain are:
ENISA loans of €25,000–1,500,000 with no collateral; CDTI Neotec grants covering up to 70% of a technology project, capped at €250,000; empresa emergente status under the Startups Act, with a 15% corporate tax rate for four years; a 50% income tax credit for investors; and a reduced social security contribution for new autónomos.

On top of these come regional programmes, accelerators and ICEX programmes for going international.

Spain is actively developing its entrepreneurial ecosystem and offers startups and small businesses many support programmes: grants, loans, tax incentives, acceleration and help entering international markets.

Below are the key national, regional and private programmes, tax incentives and eligibility criteria.

All amounts and rates have been checked against the laws and the programmes’ official pages as of October 2026.

Terms change with every call, so check the current call (convocatoria) before applying.

Programme overview

Support for newly registered startups

Early-stage startups can use programmes designed for companies just starting out.

They help with the main launch challenges: building the product, marketing, patents and finding investors.

Early-stage grants and subsidies

Grants help cover first costs — building a minimum viable product (MVP), marketing campaigns, protecting intellectual property. They are awarded nationally and by regions.

Amounts depend on the programme, region and project and are set in each call. How to choose a programme and apply: How a startup founder in Spain can obtain grants and subsidies.

Accelerators

Spain has major accelerators — Wayra (Telefónica’s corporate venture arm), SeedRocket in Barcelona, Lanzadera in Valencia.

Besides funding they give access to experts and investors, help companies reach the market faster, improve the business model and expand their network.

Accelerators usually invest a small amount for equity and provide mentoring.

Preferential loans

For a startup that needs money to scale or develop new products, a preferential loan is often better than an ordinary bank loan.

The main example is ENISA: no collateral, a long term and a grace period on the principal. Details below.

Incubators and coworking

City agencies — such as Barcelona Activa and Madrid Emprende — offer incubator space, training and advice, including on legal and accounting matters, which noticeably cuts costs in the first years.

They do not usually provide large direct funding: their role is infrastructure, knowledge and access to funding programmes.

Eligibility criteria

Each programme has its own conditions, but four things are checked most often:

• Company age. Many programmes are for young companies only; the Startups Act, for example, covers companies up to 5 years old (7 in strategic sectors).
• Financial performance. High revenue or profit is usually not required, but a clear business plan showing growth potential and market prospects is — with a financial model behind it.
• Innovation. New technologies, an original business model or a new approach to an existing market problem.
• Own contribution. Many programmes — ENISA loans and grants alike — fund only part of the project; the rest comes from the founders or investors. ENISA describes its role explicitly as co-financing.

National programmes

ENISA (Empresa Nacional de Innovación)

A state company that funds startups and innovative SMEs, including young companies and firms going international. Terms according to ENISA:

• Amount: from €25,000 to €1,500,000.
• Type: a participating loan — interest depends on the company’s results; ENISA takes no equity and no role in management; no collateral. How such a loan works under Spanish law: How to structure startup investment in Spain.
• Term: as a rule up to 7 years, with a 2-year grace period on the principal during which only interest is paid.
• Reporting: audited accounts for loans over €300,000; filed accounts for €300,000 or less.
• Logic: ENISA co-finances the project, so it looks at own funds and shareholder contributions.

Besides loans, ENISA certifies empresa emergente status under the Startups Act and reports on projects for the startup visa.

What ENISA checks in the business plan: Business plan for Spain’s startup visa.

How to get an ENISA loan: requirements and process

ENISA’s requirements for borrowers:

• A company in Spain: registered office and main activity in Spain, and an SME.
• The project: viable, innovative and with competitive advantages.
• Own funds (fondos propios) at least equal to the amount requested. If the company asks for €200,000, it needs at least €200,000 of own funds on the balance sheet.
• Accounts: audited for loans over €300,000; filed with the Commercial Registry for €300,000 or less.

Loan terms: interest has two parts — one-year Euribor plus a margin, and an additional part paid only if the company is profitable. The arrangement fee is 0.5%, and payments are quarterly.

1. Check your own funds. This is the most common obstacle: capital or shareholder contributions first, then the application.
2. Prepare a business plan and financial forecasts for the whole loan term, with the repayment schedule: interest only for the first 2 years, then principal.
3. Apply through ENISA’s online client portal.
4. Answer questions from ENISA’s analysts on the model and assumptions.
5. After the loan is granted, file your annual accounts on time — ENISA asks for them.

The financial part of the application — the model, forecasts and the own-funds check — can be handed to an adviser: Business plan for investors and banks.

CDTI (Centre for the Development of Industrial Technology)

The state technology centre supports technology projects in biotech, artificial intelligence, energy and other fields.

For young companies the main programme is Neotec, a grant for a project based on own technology.

Under the 2026 call it covers up to 70% of the project budget, up to €250,000 per company. The key requirements are an innovative character and significant R&D spending. CDTI also offers loans for R&D projects.

ICEX (España Exportación e Inversiones)

The state agency supports companies ready to grow internationally: market information, training, trade fairs and promotion programmes, export strategy.

For foreign startups moving their activity to Spain, ICEX runs a separate programme, Rising Up in Spain. Terms and cost coverage are set in each programme.

The Startups Act: empresa emergente status

Law 28/2022 (Ley de startups) created a dedicated status with incentives. An empresa emergente is a company that at the same time:

• was created no more than 5 years ago (7 in biotech, energy, industry and other strategic sectors);
• did not arise from a merger or split of companies without this status;
• does not distribute dividends;
• is not listed on a regulated market;
• has its registered office or a permanent establishment in Spain;
• has at least 60% of its staff on employment contracts in Spain;
• runs an innovative project with a scalable business model, as assessed by ENISA (arts. 3 and 4 of the law).

Main benefits:

• corporate tax at 15% in the first year with a positive tax base and the next three (art. 7);
• deferral of tax payment for the first two profitable years — 12 and 6 months, with no guarantee required (art. 8);
• incentives for employee stock options and simplified rules for foreign founders and staff.

Tax incentives

• Corporate tax for new companies. The general rate is 25%. New companies pay 15% in the first year with a positive tax base and the following one (art. 29 of the Corporate Income Tax Act); an empresa emergente, for four years.
• Investor tax credit. An individual who invests in the capital of a new or recently created company can deduct 50% of the amount from income tax, on a base of up to €100,000 a year (art. 68.1 of the Income Tax Act). A strong argument when talking to a Spanish business angel.
• R&D tax credits. 25% of the year’s R&D spending; if spending is above the average of the previous two years, 42% on the excess; plus 17% on the salaries of qualified researchers. Technological innovation: 12% (art. 35 of the Corporate Income Tax Act).
• Reduced contribution for new self-employed. A new autónomo pays a reduced social security contribution for 12 months, and for 12 more if income is below the minimum wage. The amount is set each year by the budget law (art. 38 ter of the Self-Employed Workers Statute).

All of these belong in your financial model, on a separate constants sheet with the years they apply. Otherwise the model shows the wrong tax and the wrong cash flow.

Regional programmes

Regions support startups with local economies in mind, and their programmes often complement the national ones.

Catalonia: Barcelona Activa

Barcelona’s local development agency supports entrepreneurs with training, advice, acceleration programmes, incubators and coworking.

Technology and social startups and the creative industries are a major focus. It helps entrepreneurs develop projects locally and internationally.

Valencia: Startup Valencia, Lanzadera, IVF

Startup Valencia is the association of the region’s startups and scale-ups.

It develops the ecosystem and connects founders with investors and programmes, but does not award grants itself.

The Lanzadera accelerator offers programmes and funding, and the Valencian Institute of Finance (IVF) provides loans to companies in the region.

Madrid: Madrid Emprende

Madrid City Council’s programme for entrepreneurs: a network of incubators, advice, training and help finding funding and investors.

European and private initiatives

The European Investment Fund (EIF) does not invest in startups directly: it funds venture capital funds and bank programmes through which money reaches companies.

The EU also runs its own programmes for deep tech.

Private accelerators — Wayra, SeedRocket, Lanzadera — provide not only money but access to international networks, mentors and expertise.

Where to find private investors: How to find an investor for a startup.

How to choose a programme

1. Define the stage and type of project. A technology product — Neotec and R&D credits; growth — ENISA and investors; going abroad — ICEX.
2. Check empresa emergente eligibility. If the project qualifies, it means a 15% rate and an argument for investors.
3. Combine programmes. Loans, grants, incentives and investor money can be combined; ENISA often comes alongside private capital.
4. Calculate co-financing. Programmes provide part of the money. The model must show where the rest comes from and whether cash lasts until payments arrive.
5. Check the current call. Amounts and terms change — rely on the current convocatoria.

Programmes assess a project with the same questions as an investor: concept, market, team, numbers.

So a strong financial model is needed for both the application and the investor conversation — build it once and properly.

Frequently asked questions

What startup support programmes are there in Spain?

ENISA loans, CDTI grants (Neotec), empresa emergente status under Law 28/2022 with tax incentives, R&D tax credits, the investor income tax credit, a reduced contribution for new autónomos, ICEX programmes, regional programmes and accelerators.

How much can you get from ENISA?

From €25,000 to €1,500,000 as a participating loan with no collateral: as a rule up to 7 years, with the first 2 years interest only. ENISA co-finances the project and takes no equity.

What are the requirements for an ENISA loan?

A company with its registered office and main activity in Spain, an SME with a viable, innovative project. Own funds at least equal to the amount requested. Loans over €300,000 require audited accounts; for €300,000 or less, accounts filed with the Commercial Registry.

What is Neotec?

A CDTI grant for young technology companies for a project based on own technology. Under the 2026 call, up to 70% of the budget, capped at €250,000 per company.

What does empresa emergente status give?

Corporate tax at 15% in the first profitable year and the next three, deferral of tax for the first two profitable years and other incentives under Law 28/2022. ENISA certifies the status.

What tax incentives does an investor in a Spanish startup get?

An income tax credit of 50% of the amount invested in the capital of a new or recently created company, on a base of up to €100,000 a year (art. 68.1 of the Income Tax Act), subject to the law’s conditions.

Can several programmes be combined?

Yes, that is common: an ENISA loan, a grant and investor money can come together. The financial model must show all sources and their timing, and no cost should be funded twice.

Key points about startup support in Spain

• ENISA — loans of €25,000–1,500,000 without collateral, first 2 years interest only.
• CDTI Neotec — up to 70% of a technology project’s budget, max €250,000.
• Empresa emergente — 15% corporate tax for 4 years and tax deferral; certified by ENISA.
• Investors get a 50% income tax credit on up to €100,000 a year.
• Amounts and terms change with each call — check the current one.

Sources

• Ley 28/2022 de fomento del ecosistema de las empresas emergentes — arts. 3, 4, 7, 8.
• Ley 27/2014 del Impuesto sobre Sociedades — arts. 29 and 35.
• Ley 35/2006 del IRPF — art. 68.1.
• Ley 20/2007 del Estatuto del trabajo autónomo — art. 38 ter.
• ENISA: financing terms; CDTI: Neotec 2026 terms.

Checked as of 3 October 2026. This is an overview, not tax advice: confirm how the incentives apply to your company with a tax adviser (asesor fiscal).