Request for the activity report emprendedora a ENISA to take advantage of the special tax regime applied to workers, professionals, entrepreneurs and investors displaced to spanish territory as a result of the realization in Spain of an economic activity is marked as entrepreneurial activity, in accordance with the procedure outlined in article 70 of law 14/2013, of 27 september, in accordance with the rules.
According to the regulation of income tax of natural persons, adopted by royal Decree No. 439/2007, of 30 march, in article 113 of the scope of application “ for the purposes of article 93.1.b) .3.º tax act, shall qualify as entrepreneurial activity to be innovative and/or has particular interest for Spain and to this effect have a favourable report issued by the national company for innovation,SME(ENISA), in terms of article 70 of law 14/2013, of 27 september, of support for entrepreneurship and internationalizing. In the case of citizens of the european union and for those foreigners who would be the law of the european Union as beneficiaries of the rights of free movement and residence is required favourable report issued by the national company for innovation, SME (ENISA) however, such as entrepreneurial activity, which will be requested by the taxpayer to ENISA, through the General Directorate of Industrial Strategy and Small and Medium-Sized Enterprises, before their transfer to spanish territory. ”
The assessment of the entrepreneurial activity will be carried out by ENISA based on the degree of innovation and the degree of scalability of the business project under the criteria laid down in articles 4.3 and/or 5.2 of the order PCM/825/2023 of 20 july, regulating the criteria and procedure for certification of start-ups to access the benefits and well-known specialities in the law 28/2022, of 21 december, to promote ecosystem in the start-ups.
Law 14/2013, of 27 september support to entrepreneurs and their internationalization.
Royal Decree no. 1008/2023, of 5 december, amending the regulation of income tax of natural persons, adopted by royal decree 439/2007 of 30 march.
Order PCM/825/2023, of 20 july, regulating the criteria and procedure for certification of start-ups to access the benefits and well-known specialities in the law 28/2022, of 21 december, to promote ecosystem in the start-ups.
A model for the documentation to be presented to the request of assistance:
Contact Official Mailbox: S.G. entrepreneurship and smes: emprendimiento@mintur.es
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Data collection at the national level on inspections, maintenance, breakdowns and accidents of elevators, considering the provisions of the Royal Decree 355/2024, of 2 april, which approves the Supplementary Technical Instruction ITC AEM 1 "Lifts ’. This law regulates the commissioning, modification, maintenance and inspection of the lifts, as well as promoting the safety of existing elevator park. Such data will serve to assess the effectiveness of security measures implemented and to identify areas for improvement in the legislation, as well as in the management and operation of the lifts in the entire national territory.
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