Law 14/2013, of September 27, on Support for Entrepreneurs and their Internationalization

Law 14/2013, of September 27, on Support for Entrepreneurs and their Internationalization.

Head of State
"BOE" No. 233, of September 28, 2013
Reference: BOE-A-2013-10074

INDEX

Preamble ................................................................... 7
PRELIMINARY TITLE. General Provisions .......................................... 15
Article 1. Purpose. ............................................................ 15
Article 2. Scope of application. ................................................... 15
Article 3. Entrepreneurs. ...................................................... 15
TITLE I. Support for entrepreneurial initiative ............................................ 16
CHAPTER I. Entrepreneurship education............................................ 16
Article 4. Entrepreneurship in primary and secondary education. ......................... 16
Article 5. Entrepreneurship in university education. ............................. 16
Article 6. Teacher training in entrepreneurship. ......................... 16
CHAPTER II. The Limited Liability Entrepreneur ................................. 16
Article 7. Limitation of liability of the limited liability entrepreneur. .............. 16
Article 8. Effectiveness of the limitation of liability. ................................... 16
Article 9. Commercial publicity of the limited liability entrepreneur...................... 17
Article 10. Publicity of the limitation of liability in the Property Register and in the Movable Property Register. .......................................................... 17
Article 11. Annual accounts of the individual entrepreneur................................... 18
CHAPTER III. The Successive Formation Limited Company ................................. 18
Article 12. Successive Formation Limited Company.................................... 18

CHAPTER IV. Start of entrepreneurial activity ....................................... 20
Article 13. Entrepreneur Service Points. ....................................... 20
Article 14. Registration of limited liability entrepreneurs. ...................... 20
Article 15. Constitution of limited liability companies through public deed with standardized format and model articles of association. ................................................. 21
Article 16. Constitution of limited liability companies through public deed with standardized format without model articles of association. ...................... 23
Article 17. Performance of procedures associated with the start and exercise of the activity of individual entrepreneurs and companies. .................................................... 24
Article 18. Legalization of books. ................................................ 24
Article 19. Organization of the Registers. ........................................... 25
Article 20. Universal sectorization of the activity of entrepreneurs........................ 25
CHAPTER V. Extrajudicial Payment Agreement........................................... 25
Article 21. Modification of Law 22/2003, of July 9, on Insolvency. .......................... 25
Article 22. Services of the Entrepreneur Service Points. ............................ 25
TITLE II. Fiscal and Social Security Support for Entrepreneurs .................... 26
Article 23. Special regime for the cash basis criterion. ........................................ 26
Article 24. Special regime for the accrual of the Canary General Indirect Tax on a cash basis. ...... 29
Article 25. Tax incentives for reinvestment of profits. .................................. 32
Article 26. Tax incentives for research and development and technological innovation activities, for income from certain intangible assets, and for job creation for workers with disabilities............................................................... 33
Article 27. Tax incentives for investments in newly or recently created companies and for reinvestment of profits. ............................................................... 36
Article 28. Social security contributions applicable to workers included in the Special Regime for Self-Employed Workers in cases of multiple employment with a full-time or part-time job exceeding 50 percent. .................................................. 40
Article 29. Social security reductions applicable to self-employed workers............ 40
Article 30. Social security contribution reductions and bonuses for persons with disabilities who become self-employed. ................................. 41
TITLE III. Support for the financing of entrepreneurs .................................... 42
Article 31. Refinancing agreements. .............................................. 42
Article 32. Modification of Law 24/1988, of July 28, on the Securities Market. .................. 42
Article 33. Modification of Law 44/2002, of November 22, on Measures to Reform the Financial System. ............................................................... 42
Article 34. Certificates and bonds for internationalization. ...................................... 43

Article 35. Minimum share capital of Mutual Guarantee Societies. ...................... 43
TITLE IV. Support for the growth and development of business projects.......................... 43
CHAPTER I. Simplification of administrative burdens ................................... 43
Article 36. Review of the business climate through regulatory improvements. Indicators and exchange of best practices. ......................................................... 43
Article 37. Simplification of administrative burdens. .................................... 43
Article 38. Reduction of statistical burdens. ...................................... 44
Article 39. Occupational risk prevention in SMEs. ................................ 44
Article 40. Electronic Visit Book of the Labor and Social Security Inspection. .............. 44
Article 41. Electronic proxies. ........................................... 45
CHAPTER II. Measures to promote public contracting with entrepreneurs .................... 45
Article 42. Business unions. .............................................. 45
Article 43. Raising thresholds for the requirement of classification. .......................... 45
Article 44. Guarantees for public contracting....................................... 46
Article 45. Prohibition of discrimination in favor of previous contractors in public contracting procedures. ....................................................... 47
Article 46. Reduction of the deadline for the return or cancellation of guarantees for SMEs........ 47
Article 47. Reduction of the delay period for payment so that the contractor can opt for contractual resolution. ............................................................. 47
CHAPTER III. Simplification of economic-financial information requirements .................. 48
Article 48. Accounting of certain companies. .................................... 48
Article 49. Formulation of abbreviated annual accounts................................... 48
TITLE V. Internationalization of the Spanish economy ..................................... 49
Section 1. Promotion of internationalization .......................................... 49
CHAPTER I. Strategy for the promotion of internationalization .............................. 49
Article 50. Promotion of the internationalization of the Spanish economy. ..................... 49
Article 51. The Strategic Plan for the Internationalization of the Spanish Economy. ................ 49
CHAPTER II. Commercial instruments and bodies supporting the company ................... 50
Article 52. Commercial instruments and bodies supporting the company. .................. 50
Article 53. External and Territorial Network of the Ministry of Economy and Competitiveness. ................ 50
Article 54. ICEX Spain Export and Investment (ICEX). .............................. 50
CHAPTER III. Financial support instruments and bodies .............................. 51
Article 55. Spanish system of official financial support for the internationalization of the company. ....... 51

Article 56. Modification of Law 66/1997, of December 30, on Fiscal, Administrative and Social Order Measures, to adapt the Fund for Investments Abroad (FIEX). ................ 52
Article 57. Modification of Law 11/2010, of June 28, on the reform of the financial support system for the internationalization of the Spanish company, to adapt the Fund for the Internationalization of the Company (FIEM). ...................................................... 52
Article 58. Agreement on Reciprocal Adjustment of Interest Rates (CARI)............................. 55
CHAPTER IV. Other instruments and bodies supporting internationalization ................. 55
Article 59. Spanish participation in International Financial Institutions. ............... 55
Article 60. Management of European Union External Aid Instruments. ................. 56
Section 2. International mobility.................................................. 56
CHAPTER I. Facilitation of entry and stay ..................................... 56
Article 61. Entry and stay in Spain for reasons of economic interest. ................ 56
Article 62. General requirements for stay or residence. ............................ 56
CHAPTER II. Investors ...................................................... 57
Article 63. Residence visa for investors...................................... 57
Article 64. Form of accreditation of the investment. .................................... 57
Article 65. Effects of the residence visa for investors. ............................. 57
Article 66. Residence authorization for investors. ................................. 57
Article 67. Duration of the residence authorization for investors. ....................... 57
CHAPTER III. Entrepreneurs and business activity ................................... 58
Article 68. Entry and stay for the start of business activity. ......................... 58
Article 69. Residence for entrepreneurs. ....................................... 58
Article 70. Definition of entrepreneurial and business activity. ........................... 58
CHAPTER IV. Highly qualified professionals ..................................... 58
Article 71. Residence authorization for highly qualified professionals. ................ 58
Article 71 bis. Highly qualified professionals holding a Blue Card-UE. .............. 59
Article 72. Training, Research, development and innovation.............................. 61
CHAPTER V. Intra-corporate transfers............................................. 64
Article 73. Residence authorization for intra-corporate transfer.......................... 64
Article 74. Intra-corporate transfers of groups of professionals and simplified procedure. ..... 65
CHAPTER V BIS. International teleworkers ............................... 65
Article 74 bis. Definition. .................................................... 65
Article 74 ter. Requirements. .................................................... 65

Article 74 quater. Visa for international telework. ......................... 66
Article 74 quinquies. Residence for international telework. .................... 66
CHAPTER VI. General rules of the procedure for granting authorizations ................ 66
Article 75. Stay and residence visas. ....................................... 66
Article 76. Authorization procedure. ......................................... 67
Additional Provisions ......................................................... 67
First Additional Provision. Public law debts of the limited liability entrepreneur...... 67
Second Additional Provision. Integration of single windows in the Entrepreneur Service Points. .. 68 Third Additional Provision. Collaboration with other electronic systems for the constitution of companies. 68
Fourth Additional Provision. Single permit............................................. 68
Fifth Additional Provision. Strategic sectors. ....................................... 69
Sixth Additional Provision. Residence in Spain with periods of absence from Spanish territory. ........ 69
Seventh Additional Provision. Maintenance of requirements. ............................... 69
Eighth Additional Provision. Economic Cost. ......................................... 69
Ninth Additional Provision. Mini-company or student company............................ 69
Tenth Additional Provision. Registration and notarial fees. ............................... 70
Eleventh Additional Provision. Contributions from FONPRODE and others in execution of international development cooperation programs. ............................................. 70
Twelfth Additional Provision. Adaptation of the COFIDES Statutes. ................. 70
Thirteenth Additional Provision. Electronic keeping of the Property, Commercial and Movable Property Registers............................................................. 70
Fourteenth Additional Provision. Capital requirements applicable to small and medium-sized enterprises. ..... 70
Fifteenth Additional Provision. Transition regime for the disappearance of reference interest rates or indices............................................................... 71
Sixteenth Additional Provision. Activity developed in clubs and non-profit sports entities. . 71
Seventeenth Additional Provision. Residence authorization to the student for job search or to start a business project............................................. 71
Eighteenth Additional Provision. Residence authorization for internships. ...................... 72
Nineteenth Additional Provision. Fee for residence authorizations and processing of communications. . 73
Twentieth Additional Provision. Instructions with the requirements for visas and residence authorizations. ............................................................... 73
Twenty-first Additional Provision. Numbers and Foreign Identity Cards. ................ 73
Transitional Provisions ......................................................... 73

First Transitional Provision. Applications submitted prior to the entry into force of the Organic Law on measures for the efficiency of the Public Justice Service. .................... 73
Second Transitional Provision. Renewals of visas and authorizations for investors by acquisition of real estate. ........................................................... 74
Repealing Provisions ........................................................ 74
Repealing Provision. Repeal of legislation. ......................................... 74
Final Provisions ............................................................ 74
First Final Provision. Modification of Law 13/1998, of May 4, on the Organization of the Tobacco Market and Tax Regulation. .................................................. 74
Second Final Provision. Modification of the Regulation on the Organization and Supervision of Private Insurance, approved by Royal Decree 2486/1998, of November 20. ............................... 77
Third Final Provision. Modification of Law 58/2003, of December 17, General Tax Law........... 78
Fourth Final Provision. Modification of the Regulation on pension plans and funds, approved by Royal Decree 304/2004, of February 20. ............................................... 78
Fifth Final Provision. Modification of Law 20/2007, of July 11, on the Statute of the Self-Employed Worker. ... 79
Sixth Final Provision. Modification of the consolidated text of the Capital Companies Law, approved by Royal Legislative Decree 1/2010, of July 2. ............................................ 79
Seventh Final Provision. Modification of Law 12/2012, of December 26, on urgent measures for the liberalization of commerce and certain services. .................................. 81
Eighth Final Provision. Modification of Law 11/2013, of July 26, on measures to support entrepreneurship and stimulate growth and job creation. ................................. 84
Ninth Final Provision. Competence title............................................ 84
Tenth Final Provision. Regulatory authorization. ......................................... 85
Eleventh Final Provision. Monitoring and evaluation. ..................................... 85
Twelfth Final Provision. Modification of regulatory provisions. ....................... 86
Thirteenth Final Provision. Application of Organic Law 4/2000, of January 11, on the Rights and Freedoms of Foreigners in Spain and their social integration. ............................. 86
Fourteenth Final Provision. Entry into force.......................................... 86

CONSOLIDATED TEXT
Last modification: April 09, 2025
JUAN CARLOS I
KING OF SPAIN
To all who see and understand this.
Know: That the General Courts have approved and I come to sanction the following law.
PREAMBLE
I
Spain is going through a serious and long economic crisis with sharp social consequences. Between 2008 and 2012, almost 1.9 million companies were destroyed in Spain, more than 99.5 percent of them with fewer than 20 employees, compared to the creation of 1.7 million companies, despite the serious unemployment situation in Spain. Taking only young entrepreneurs into account, the situation in Spain becomes especially dramatic during the crisis, with the number of entrepreneurs aged 15 to 39 registering a drop of more than 30 percent from 2007 to 2012. This situation justifies by itself the need to undertake reforms favorable to growth and economic reactivation. The reforms must not only aspire to boost activity on a cyclical basis, but must also address the structural problems of the business environment in Spain, seeking to strengthen the business fabric in a lasting way. Therefore, it is essential to proceed with an analysis of the characteristics of our business fabric that results in the identification of its main problems. First of all, one of the serious problems of the Spanish economy and society is the high youth unemployment rate, which for those under 25 years old doubles the EU-27 average. The causes of this must be sought, in addition to some deficiencies that have characterized our model of labor relations, in the lack of greater entrepreneurial initiative among the youngest, which, in the absence of opportunities for employment under another's direction, has led to higher levels of self-employment capable, in turn, of generating more employment. To reverse this situation, a change of mindset is necessary in which society values entrepreneurial activity and the assumption of risk more. The cornerstone for this change to take place is, without a doubt, the education system. Secondly, the regulatory and institutional environment in which business activities take place is of essential importance to drive productivity gains and save resources that are currently dedicated to complying with the legal framework. In recent years, reforms have been addressed that reflect an improvement in Spain's position within the most relevant international indicators on the ease of doing business. Nevertheless, Spain's relative position in this area continues to be insufficient in many aspects. Indeed, access to economic activities and their exercise are subject to compliance with a complex legal framework formed by commercial, sectoral and local regulations, dispersed in European regulations, national, autonomous and local laws and regulations. Compliance with the current legal framework frequently requires, not only the hiring of advisory services, but also the dedication of human resources to this end, which is especially burdensome for smaller companies. In addition, the authorization regimes and mandatory requirements for operators often constitute real barriers to entry in certain markets. On the other hand, it is necessary to improve the
effectiveness of institutional support policies for entrepreneurship, which encompass all those public initiatives that offer assistance, information, advice and promotion of entrepreneurial culture services or promote the provision of these services on a private basis through collaboration schemes or the granting of aid or financing. Thirdly, difficulties in accessing financing are one of the biggest problems that companies face structurally; therefore, it is essential to promote financing channels, both banking and non-banking, that contribute to smoothing the effects on companies of credit restrictions. Fourthly, there is room for improvement in the environment for research, development and innovation, as well as in the use of information and communication technologies, essential for the growth and competitiveness of a country. The private sector's research and development effort in Spain is lower than that of our neighboring countries, and in a context of budgetary restriction like the current one, it is essential to create an adequate framework that favors private investment in this area. Fifthly, international markets are an essential source of growth in a context of globalization characterized by increasing market integration. The economic crisis has highlighted the better performance of internationalized companies and the importance of internationalization as a factor for growth and risk diversification. Internationalized companies experience productivity gains, management improvements, better access to financing and are, ultimately, the ones with greater capacity to grow and create jobs. Internationalization reveals itself more than ever as a key engine of growth