Scale your startup with advisors who speak tech

Spain’s technology sector is experiencing unprecedented expansion. With nearly 45,655 active companies and more than 566,956 workers registered with Social Security, the digital ecosystem has accumulated aggregate revenue of €56.9 billion, cementing Madrid and Barcelona as leading European hubs. The sector’s share of the European Union market stands at 4.7% — a figure that, in relative terms, signals enormous opportunity: Spain has significant room to grow technologically compared with Germany, France or the Netherlands, and the conditions — the Startup Law, a qualified talent pool and competitive living costs — are favourable for capturing that differential.

The figure that should matter most to any founder or investor is the five-year survival rate: 34.9%, which reflects the high demands of the technology market and the importance of building on solid foundations from day one. The average gross margin of 10.3% indicates that many companies in the sector compete on high-volume models or invest aggressively in growth before scaling profitability — making tax and financial planning that anticipates investment cycles and exit moments indispensable.

At BMC we accompany startups and technology companies at every stage of their lifecycle. From company incorporation and shareholder agreement design through seed and Series A round structuring, employee equity plan management and tax planning ahead of an exit. Our team combines expertise in corporate finance, commercial law and international tax to deliver integrated advisory that understands the language and needs of the digital ecosystem.

R&D tax deductions, Startup Law incentives, public grant management (CDTI, ENISA, European funds) and VAT optimisation for cross-border digital services are areas where we deliver tangible, measurable value. We also advise on data protection compliance, digital regulatory matters and technology contract structuring to ensure your company’s growth is built on solid foundations.

Key services for technology companies and startups

Tax planning for startups and tech companies encompasses R&D+i deductions (25-42% on qualifying expenditure), the reduced 15% corporate tax rate for new companies under the Startup Law (Law 28/2022), the stock option exemption of up to €50,000 per year, and the Patent Box regime for income from software, patents and other qualifying intangible assets. ENISA certification as an “empresa emergente” is the gateway to the Startup Law benefits and must be obtained within the first five years of the company’s life.

Intellectual property protection is a priority for technology companies at every stage of growth. Software is automatically protected by copyright in Spain for original works, but the combination with patents for genuine technical innovations, trade mark registration in Spain, the EU and international markets, and carefully drafted IP assignment clauses in employee contracts and service agreements determines the value of the core intangible asset of the business. We advise on IP protection strategies tailored to the specific technology, business model and geographic expansion plans of each company.

The startup package from BMC integrates company incorporation, shareholders’ agreement drafting, equity plan design (phantom shares, stock options, vesting), seed round advisory, and fiscal and accounting management for the first year of operations. This all-in-one model is designed to allow founders to focus on building their product while the legal and tax infrastructure is managed by an experienced team.

Regulatory challenges for tech companies in Spain

The Startup Law (Law 28/2022) introduced benefits including: reduced 15% corporate tax rate for the first four profitable years; €50,000 annual stock option exemption; startup visa for foreign founders; and simplified incorporation procedures. Obtaining ENISA certification requires demonstrating the innovative nature of the business, age under five years, non-distribution of dividends and Spanish domicile. The certification process is manageable with the right advisory support and is strongly worthwhile given the tax benefits available.

International tax planning becomes critical as technology companies scale across borders. The selection of Spain as the IP-holding and revenues-booking jurisdiction, the management of transfer pricing for inter-company technology licensing and shared development costs, the application of the ETVE regime for international holding structures and the optimisation of withholding taxes on royalties paid by foreign subsidiaries or clients are planning dimensions that must be addressed proactively as the company grows.

KPIs and trends for Spain’s tech ecosystem 2025-2026

Spain attracted more than €4.7 billion in venture capital investment in 2024, with Madrid and Barcelona as the main hubs and notable growth in fintech, healthtech, climate tech and proptech. The Spanish startup ecosystem counted more than 11,000 active startups and scale-ups at end-2024, with more than 30 unicorns (companies valued above €1 billion). International investor participation in Spanish rounds continued to grow, with Sequoia, Andreessen Horowitz, General Atlantic and SoftBank all making investments in Spanish companies in 2024. At BMC we have accompanied more than 120 startups and scale-ups with an integrated advisory service that understands the pace and language of the tech ecosystem.

Key services for technology companies and startups

Tax planning for startups and tech companies encompasses R&D+i deductions (25-42% on qualifying expenditure), the reduced 15% corporate tax rate for new companies under the Startup Law (Law 28/2022), the stock option exemption of up to €50,000 per year, and the Patent Box regime for income from software, patents and other qualifying intangible assets. ENISA certification as an “empresa emergente” is the gateway to the Startup Law benefits and must be obtained within the first five years of the company’s life.

Intellectual property protection is a priority for technology companies at every stage of growth. Software is automatically protected by copyright in Spain for original works, but the combination with patents for genuine technical innovations, trade mark registration in Spain, the EU and international markets, and carefully drafted IP assignment clauses in employee contracts and service agreements determines the value of the core intangible asset of the business. We advise on IP protection strategies tailored to the specific technology, business model and geographic expansion plans of each company.

The startup package from BMC integrates company incorporation, shareholders’ agreement drafting, equity plan design (phantom shares, stock options, vesting), seed round advisory, and fiscal and accounting management for the first year of operations. This all-in-one model is designed to allow founders to focus on building their product while the legal and tax infrastructure is managed by an experienced team.

Regulatory challenges for tech companies in Spain

The Startup Law (Law 28/2022) introduced benefits including: reduced 15% corporate tax rate for the first four profitable years; €50,000 annual stock option exemption; startup visa for foreign founders; and simplified incorporation procedures. Obtaining ENISA certification requires demonstrating the innovative nature of the business, age under five years, non-distribution of dividends and Spanish domicile. The certification process is manageable with the right advisory support and is strongly worthwhile given the tax benefits available.

International tax planning becomes critical as technology companies scale across borders. The selection of Spain as the IP-holding and revenues-booking jurisdiction, the management of transfer pricing for inter-company technology licensing and shared development costs, the application of the ETVE regime for international holding structures and the optimisation of withholding taxes on royalties paid by foreign subsidiaries or clients are planning dimensions that must be addressed proactively as the company grows.

KPIs and trends for Spain’s tech ecosystem 2025-2026

Spain attracted more than €4.7 billion in venture capital investment in 2024, with Madrid and Barcelona as the main hubs and notable growth in fintech, healthtech, climate tech and proptech. The Spanish startup ecosystem counted more than 11,000 active startups and scale-ups at end-2024, with more than 30 unicorns (companies valued above €1 billion). International investor participation in Spanish rounds continued to grow, with Sequoia, Andreessen Horowitz, General Atlantic and SoftBank all making investments in Spanish companies in 2024. At BMC we have accompanied more than 120 startups and scale-ups with an integrated advisory service that understands the pace and language of the tech ecosystem.