Legal AI for startups in Spain
€50,000/yr
Stock options exemption
Art. 42.3 LIRPF (Startups Law)
1-3 years
Startup visa
Arts. 67-80 Law 14/2013 + Law 28/2022 reform
15%
Reduced corporate tax
First 4 profitable tax years
50% IRPF
Carried interest
Only 50% of return is taxable
How does Lexiel help you?
Startups Law (Law 28/2022)
Complete analysis of Spain's Emerging Companies Ecosystem Act: qualification requirements, tax benefits, startup visa, carried interest regime and employee stock options.
Stock options and carried interest
Tax regime for employee share delivery (Art. 42.3 LIRPF with €50,000 annual exemption) and carried interest taxation for venture capital managers at 50% of IRPF.
Shareholders agreements
Drafting and analysis of shareholder agreements: drag-along, tag-along, pre-emption rights, anti-dilution (full ratchet vs weighted average), founder vesting and lock-up.
Intellectual and industrial property
Software protection (IP Art. 96 TRLPI), trademarks (EUIPO + OEPM), patents and utility models. Assignment clauses in employment and freelance contracts.
SL vs SA: entity selection
Comparison between Limited Company (SL) and Corporation (SA) for startups: minimum capital, share transfer, shareholder meetings, restrictions and suitability for international investors.
Due diligence and investment
Support for legal due diligence: contract review, commercial registry, IP, labor compliance and investment structures (SAFE, convertible, equity).
Startups Law 28/2022: What you need to know
In force since January 2023. Lexiel has all its articles indexed.
"Emerging company" qualification
Requirements: < 5 years old (10 for biotech), unlisted, Spanish/EU headquarters with main operations in Spain, no dividends, innovative or scalable model.
Corporate tax benefits
15% reduced rate for the first 4 profitable tax years. Deferred tax debt without guarantees in years 1 and 2.
Startup visa
Foreign investors, entrepreneurs and highly qualified digital nomads. Fast-track process (20 days) through ENISA.
Enhanced stock options
€50,000 annual exemption on employee share deliveries. Deferred taxation until exit (sale or IPO). Phantom shares excluded.
Free tools for startups
From pre-seed to Series A, with legal AI by your side
Incorporation, cap table, shareholders agreement, due diligence and taxation. All in one legal copilot.
Try 14 days freeSee the product in action
Try before you subscribe
This is the Lexiel workspace. No sign-up, no credit card.
The law firm of the future, today
Verified case law, briefs in minutes, organized case files. All in one place.