ENISA Emerging Company Certification: Complete Guide for Startups

ENISA's emerging company certification has become a key tool for startups and scaleups in Spain. It's not just a seal: it's direct access to tax advantages, financial flexibility, agile processing, and greater credibility with investors and talent.

In this guide, we explain what it entails, who can obtain it, how long it lasts, and how to strategically leverage it.

1. What is Emerging Company Certification

The certification recognizes companies that meet criteria for innovation, recent creation, and scalability.

It allows the startup to benefit from the Startups Law and access a more favorable tax and administrative framework.

2. Companies That Cannot Obtain Certification

The following cannot access certification:

• Individual self-employed: only capital companies or cooperatives can obtain it.
• Companies whose current activity is a continuation of activity previously carried out by a self-employed person or related person with more than 50% participation.
• Companies that do not meet innovation or scalability criteria.
• Companies with activities that raise ethical, reputational, or regulatory concerns.

3. Duration of Certification

The emerging company status is maintained while the company meets all legal requirements.

It is lost when any of the following occurs:

• Any of the required requirements cease to be met.
• The age limit is exceeded: 5 years (7 for technology or biotechnology-intensive industrial sectors).
• The company is acquired by another that is not emerging.
• Annual turnover exceeds 10 million euros.
• An activity that causes significant environmental damage is developed.
• Any of the partners or administrators is convicted of certain serious crimes.

4. Main Advantages of Certification

4.1. Reduced 15% Corporate Tax Rate

Applies in the first fiscal year with positive taxable base and the following three.

Can only be applied while maintaining emerging company status.

Provides significant savings at a critical stage of growth.

4.2. Tax Deferrals Without Guarantees

In the first two fiscal years with tax payable.

• Deferral of 12 months in the first year and 6 months in the second.
• No guarantees or bonds required.
• Allows easing cash flow tension in early stages.

4.3. Improved Tax Regime for Stock Options

Tax exemption increases to €50,000 per year.

Taxation can be deferred until a specific event occurs or for a maximum of 10 years.

Facilitates attracting and retaining talent without needing to match salaries of large companies.

4.4. Self-Employed Bonus for Founders

Entrepreneurs working in the emerging company can benefit from full bonus of the minimum RETA contribution for the first 3 years.

Only maintained while the company retains emerging status.

5. Application and Maintenance Requirements

5.1. Application to ENISA

The company must apply for certification to ENISA.

• Maximum resolution period is 3 months.
• If there is no response within that period, certification is considered granted by positive administrative silence.

5.2. Innovative and Scalable Business Model

The company must prove that it develops a project that is:

• Innovative.
• Scalable.
• Economically sustainable.
• Aligned with ethical and impact criteria.

5.3. Registration

Once granted, the emerging company status must be registered in the Mercantile Registry or the corresponding Cooperatives Registry.

6. Common Mistakes to Avoid

• Assuming certification is automatic or permanent.
• Not checking if previous activity as self-employed or related company invalidates access.
• Submitting application without documentation demonstrating real innovation.
• Forgetting that any subsequent non-compliance causes immediate loss of status.
• Not planning the application of tax benefits in relation to rounds, hiring, or expansion.

7. Why It's Key to Integrate It into Legal Strategy

For startups and scaleups, certification:

• Improves position with investors and reduces risk in due diligence.
• Provides significant tax savings in the first years.
• Facilitates implementing efficient equity plans.
• Increases credibility and professionalization of the corporate structure.

At Satya Legal we accompany emerging companies throughout the process: certification, compliance, taxation, shareholder agreements, investment rounds, and legal scalability.