{"id":18173,"date":"2022-12-28T11:02:19","date_gmt":"2022-12-28T10:02:19","guid":{"rendered":"https:\/\/pich.bnfix.com\/entra-en-vigor-la-ley-de-startups-con-medidas-de-apoyo-a-las-empresas-emergentes\/"},"modified":"2024-06-25T12:55:52","modified_gmt":"2024-06-25T11:55:52","slug":"entra-en-vigor-la-ley-de-startups-con-medidas-de-apoyo-a-las-empresas-emergentes","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/fr\/entra-en-vigor-la-ley-de-startups-con-medidas-de-apoyo-a-las-empresas-emergentes\/","title":{"rendered":"Entra en vigor la Ley de Startups, con medidas de apoyo a las \u201cempresas emergentes\u201d"},"content":{"rendered":"<div  class='avia-slideshow av-lc7hkgft-fa88dfbb7d4f8952a2892f5fc7e9cd43 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_textblock  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 43.890675241158%;'><li  class='avia-slideshow-slide av-lc7hkgft-fa88dfbb7d4f8952a2892f5fc7e9cd43__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-17503 avia-img-lazy-loading-not-17503\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/pexels-thisisengineering-3861458_innovacion_tecnologia-e1672221016481.jpg\" width=\"622\" height=\"273\" title='Entra en vigor la Ley de Startups, con medidas de apoyo a las \u201cempresas emergentes\u201d\u00a0' alt='Mujer ante un ordenador y gafas 3D'  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/pexels-thisisengineering-3861458_innovacion_tecnologia-e1672221016481.jpg 622w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/pexels-thisisengineering-3861458_innovacion_tecnologia-e1672221016481-300x132.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/pexels-thisisengineering-3861458_innovacion_tecnologia-e1672221016481-310x136.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/pexels-thisisengineering-3861458_innovacion_tecnologia-e1672221016481-450x198.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/pexels-thisisengineering-3861458_innovacion_tecnologia-e1672221016481-357x157.jpg 357w\" sizes=\"(max-width: 622px) 100vw, 622px\" \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-lc7gklsn-5c8f9a7b068d16313a89f6094e3579b7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><span class=\"TextRun SCXW11916570 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW11916570 BCX0\">En<\/span><span class=\"NormalTextRun SCXW11916570 BCX0\">tra en<\/span><span class=\"NormalTextRun SCXW11916570 BCX0\"> vigor la Ley de Startups, con m<\/span><span class=\"NormalTextRun SCXW11916570 BCX0\">edidas <\/span><span class=\"NormalTextRun SCXW11916570 BCX0\">de apoyo a las <\/span><span class=\"NormalTextRun SCXW11916570 BCX0\">\u201c<\/span><span class=\"NormalTextRun SCXW11916570 BCX0\">e<\/span><span class=\"NormalTextRun SCXW11916570 BCX0\">mpresas e<\/span><span class=\"NormalTextRun SCXW11916570 BCX0\">me<\/span><span class=\"NormalTextRun SCXW11916570 BCX0\">rgentes<\/span><span class=\"NormalTextRun SCXW11916570 BCX0\">\u201d<\/span><\/span><span class=\"EOP SCXW11916570 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<div  class='hr av-1nxizha-9fbda24fc64a2d7656caf2fbd85c6641 hr-default  avia-builder-el-2  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-lc7gns45-dfe5e70f599e4e35e11957464580aa59-wrap avia-button-center  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/2022-12-26-Circular-Startups.pdf'  class='avia-button av-lc7gns45-dfe5e70f599e4e35e11957464580aa59 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Leer la circular en pdf\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue822' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Leer la circular en pdf<\/span><\/a><\/div>\n<div  class='hr av-1a4xbsu-e4329ba13b4efa5bdb3e785b825c45ac hr-default  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lc7gxkxn-c7b65fc1688b3c7366ceffbf7353d387 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"auto\">El 23 de diciembre entr\u00f3 en vigor la <\/span><b><span data-contrast=\"auto\">Ley<\/span><\/b><span data-contrast=\"auto\"> 28\/2022, de 21 de diciembre, de <\/span><b><span data-contrast=\"auto\">fomento del ecosistema de las empresas emergentes<\/span><\/b><span data-contrast=\"auto\">, denominada Ley de Startups, y publicada en el Bolet\u00edn Oficial del Estado (BOE) el d\u00eda anterior.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><span data-contrast=\"auto\">No obstante, las principales novedades fiscales y administrativas de la norma no se aplicar\u00e1n hasta el <\/span><b><span data-contrast=\"auto\">1 de enero de 2023.<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><span data-contrast=\"auto\">Esta norma tiene por objetivo <\/span><b><span data-contrast=\"auto\">favorecer la inversi\u00f3n<\/span><\/b><span data-contrast=\"auto\"> en el \u00e1mbito del emprendimiento en Espa\u00f1a, y en <\/span><b><span data-contrast=\"auto\">particular la<\/span><\/b> <b><span data-contrast=\"auto\">inversi\u00f3n tecnol\u00f3gica y de innovaci\u00f3n<\/span><\/b><span data-contrast=\"auto\">. Para ello, se limita el campo de aplicaci\u00f3n a las \u201c<\/span><b><span data-contrast=\"auto\">empresas emergentes<\/span><\/b><span data-contrast=\"auto\">\u201d que se definen como aquellas personas jur\u00eddicas creadas al amparo de la Ley 14\/2011, de 1 de junio, de la Ciencia, la Tecnolog\u00eda y la Innovaci\u00f3n, y que tambi\u00e9n re\u00fanen las siguientes condiciones:\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Empresas de menos de cinco a\u00f1os de creaci\u00f3n,<\/span><\/b><span data-contrast=\"auto\"> o siete a\u00f1os si son empresas de biotecnolog\u00eda, energ\u00eda, industriales y otros sectores estrat\u00e9gicos o que hayan desarrollado tecnolog\u00eda propia dise\u00f1ada \u00edntegramente en Espa\u00f1a.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Empresas que <\/span><b><span data-contrast=\"auto\">no sean resultantes de una operaci\u00f3n de fusi\u00f3n<\/span><\/b><span data-contrast=\"auto\">, escisi\u00f3n, transformaci\u00f3n, concentraci\u00f3n o segregaci\u00f3n de empresas que no sean emergentes.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Empresas no cotizadas.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Que no distribuyan dividendos.<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Empresas con <\/span><b><span data-contrast=\"auto\">domicilio social en Espa\u00f1a<\/span><\/b><span data-contrast=\"auto\"> y con <\/span><b><span data-contrast=\"auto\">60% de la plantilla en Espa\u00f1a <\/span><\/b><span data-contrast=\"auto\">(se tendr\u00e1n en cuenta los socios trabajadores y los socios de trabajo para las cooperativas).\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Desarrollar un <\/span><b><span data-contrast=\"auto\">proyecto de emprendimiento<\/span><\/b><span data-contrast=\"auto\"> innovador que cuente con un modelo de negocio escalable.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><span data-contrast=\"auto\">Adem\u00e1s de cumplir con los mencionados requisitos, las empresas deber\u00e1n <\/span><b><span data-contrast=\"auto\">obtener<\/span><\/b><span data-contrast=\"auto\"> la certificaci\u00f3n de <\/span><b><span data-contrast=\"auto\">\u201cempresas emergentes\u201d de la Empresa Nacional de Innovaci\u00f3n (ENISA) <\/span><\/b><span data-contrast=\"auto\">para poder beneficiarse de esta nueva ley. Esa certificaci\u00f3n permitir\u00e1, entre otros, acogerse a los siguientes beneficios:\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">1.Beneficios fiscales:\u00a0<\/span><\/b><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\">Posibilidad de reducci\u00f3n del tipo impositivo en el impuesto de sociedades a un 15%.<\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\">Aplazar la deuda tributaria en los primeros ejercicios.<\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\">Exenci\u00f3n fiscal por stock options de hasta 50.000 euros anuales<\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\">Aumento de la base m\u00e1xima de deducci\u00f3n por inversi\u00f3n en estas empresas a 100.000 euros anuales.<\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">En cuanto a la tributaci\u00f3n de las comisiones a \u00e9xito de las gestoras de capital riesgo (carried interest) la exenci\u00f3n ser\u00e1 de hasta el 50%, aunque se mantiene su tributaci\u00f3n como rendimientos del trabajo y no como rentas del capital mobiliario en el IRPF.<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-ccp-props=\"{\">\u00a0<\/span><span data-contrast=\"auto\">No tendr\u00e1n la obligaci\u00f3n de efectuar los pagos fraccionados regulados en el art\u00edculo 40 de la Ley del Impuesto de Sociedades (IS) y 23.1 de la Ley del Impuesto sobre la Renta de No Residentes (IRNR), respectivamente, que deban efectuar a cuenta de la liquidaci\u00f3n correspondiente al periodo impositivo inmediato posterior a cada uno de los referidos en el apartado anterior, siempre que en ellos se mantenga la condici\u00f3n de empresa emergente.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Aplazamiento de las deudas tributarias en el IS de doce meses y en el IRNR de seis meses en los dos primeros a\u00f1os en que la base imponible sea positiva<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"auto\">2. Aspectos societarios:<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Plazo de inscripci\u00f3n de actos societarios de empresas emergentes es de cinco d\u00edas h\u00e1biles desde el d\u00eda siguiente de la fecha del asiento de presentaci\u00f3n.\u00a0\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Reducci\u00f3n de aranceles registrales y exenci\u00f3n de gastos de publicaci\u00f3n en BORME.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Presentaci\u00f3n de tr\u00e1mites a trav\u00e9s del Documento \u00danico Electr\u00f3nico.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Durante los tres primeros a\u00f1os de creaci\u00f3n de la sociedad no aplicar\u00e1 la causa de disoluci\u00f3n por p\u00e9rdidas descrita en el art\u00edculo 363.1. e) de la Ley de Sociedades de Capital.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">Posibilidad de adquirir autocartera hasta un 20% para remunerar a empleados, administradores y colaboradores de estas empresas. Estos pagos tambi\u00e9n gozar\u00e1n de una tributaci\u00f3n especial en el IRPF de sus receptores.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><b><span data-contrast=\"auto\">3. Aspectos laborales: <\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\">Se flexibiliza la entrada y permanencia en Espa\u00f1a de los denominados n\u00f3madas digitales.<\/li>\n<li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\">Eliminaci\u00f3n de la obligaci\u00f3n del alta en el RETA durante tres a\u00f1os, cuando el emprendedor que ponga en marcha una startup est\u00e9 en R\u00e9gimen de Pluriactividad; es decir, contratado como asalariado por otra empresa.<\/li>\n<\/ul>\n<p>\ud83d\udcf8 Thisisengineering para Pexels<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ogorj2-86aa50759223e7309951866770fdacb5\">\n.flex_column.av-ogorj2-86aa50759223e7309951866770fdacb5{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-ogorj2-86aa50759223e7309951866770fdacb5 av_one_fifth  avia-builder-el-6  el_after_av_textblock  el_before_av_one_fifth  first flex_column_div av-zero-column-padding  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l7eukqeo-3443eab4fcd02c91732256e7bd11f788\">\n#top #wrap_all .avia-team-member.av-l7eukqeo-3443eab4fcd02c91732256e7bd11f788 .team-member-name{\ncolor:#78d64b;\n}\n.avia-team-member.av-l7eukqeo-3443eab4fcd02c91732256e7bd11f788 .team-member-job-title{\ncolor:#78d64b;\n}\n.avia-team-member.av-l7eukqeo-3443eab4fcd02c91732256e7bd11f788 .team-member-description{\ncolor:#888b8d;\n}\n<\/style>\n<section  class='avia-team-member av-l7eukqeo-3443eab4fcd02c91732256e7bd11f788  avia-builder-el-7  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-16162 avia-img-lazy-loading-not-16162 avia_image avia_image_team' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/ESTEFANIA-SANCHEZ.jpg\" alt='Estefan\u00eda S\u00e1nchez'  itemprop=\"image\"   height=\"96\" width=\"105\" \/><\/div><h3 class='team-member-name '  itemprop=\"name\" >Estefan\u00eda S\u00e1nchez<\/h3><div class='team-member-job-title av_opacity_variation'  itemprop=\"jobTitle\" >estefania.sanchez@pich.bnfix.com<\/div><div class='team-member-description av_inherit_color'  itemprop=\"description\" ><p>\u00c1rea jur\u00eddica<br \/>\nBNFIX PICH TAX LEGAL AUDIT<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ogorj2-8a15529f2d777f4ca48174bd250758c4\">\n.flex_column.av-ogorj2-8a15529f2d777f4ca48174bd250758c4{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-ogorj2-8a15529f2d777f4ca48174bd250758c4 av_one_fifth  avia-builder-el-8  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div av-zero-column-padding  column-top-margin'     ><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ogorj2-8a15529f2d777f4ca48174bd250758c4\">\n.flex_column.av-ogorj2-8a15529f2d777f4ca48174bd250758c4{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-ogorj2-8a15529f2d777f4ca48174bd250758c4 av_one_fifth  avia-builder-el-9  el_after_av_one_fifth  avia-builder-el-last  flex_column_div av-zero-column-padding  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l7eukqeo-f82dae6681a4d485dd7bf55914d171e3\">\n#top #wrap_all .avia-team-member.av-l7eukqeo-f82dae6681a4d485dd7bf55914d171e3 .team-member-name{\ncolor:#78d64b;\n}\n.avia-team-member.av-l7eukqeo-f82dae6681a4d485dd7bf55914d171e3 .team-member-job-title{\ncolor:#78d64b;\n}\n.avia-team-member.av-l7eukqeo-f82dae6681a4d485dd7bf55914d171e3 .team-member-description{\ncolor:#888b8d;\n}\n<\/style>\n<section  class='avia-team-member av-l7eukqeo-f82dae6681a4d485dd7bf55914d171e3  avia-builder-el-10  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" class='wp-image-16379 avia-img-lazy-loading-not-16379 avia_image avia_image_team av-team-img-original' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-300x297.jpg\" alt='Ester Brullet'  itemprop=\"image\"   height=\"297\" width=\"300\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-300x297.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-1030x1021.jpg 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-80x80.jpg 80w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-768x761.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-36x36.jpg 36w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-310x307.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-120x120.jpg 120w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-450x446.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn-202x200.jpg 202w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/09\/ester-carnet-bn.jpg 1386w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><h3 class='team-member-name '  itemprop=\"name\" >Ester Brullet<\/h3><div class='team-member-job-title av_opacity_variation'  itemprop=\"jobTitle\" >ester.brullet@pich.bnfix.com<\/div><div class='team-member-description av_inherit_color'  itemprop=\"description\" ><p>Economista<br \/>\n\u00c1rea Fiscal<br \/>\nBNFIX PICH TAX LEGAL AUDIT<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 23 de diciembre entr\u00f3 en vigor la Ley 28\/2022, de 21 de diciembre, de fomento del ecosistema de las empresas emergentes, denominada Ley de Startups, y publicada en el Bolet\u00edn Oficial del Estado (BOE) el d\u00eda anterior.\u00a0<\/p>\n","protected":false},"author":2,"featured_media":17505,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[949,950],"tags":[958,959,957,960,961],"class_list":["post-18173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-fr","category-comunicacion-fr","tag-ayudas-fr","tag-empresa-emergente-fr","tag-impuestos-fr","tag-innovacion-fr","tag-startups-fr"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/fr\/wp-json\/wp\/v2\/posts\/18173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/fr\/wp-json\/wp\/v2\/comments?post=18173"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/fr\/wp-json\/wp\/v2\/posts\/18173\/revisions"}],"predecessor-version":[{"id":25772,"href":"https:\/\/pich.bnfix.com\/fr\/wp-json\/wp\/v2\/posts\/18173\/revisions\/25772"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/fr\/wp-json\/wp\/v2\/media\/17505"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/fr\/wp-json\/wp\/v2\/media?parent=18173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/fr\/wp-json\/wp\/v2\/categories?post=18173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/fr\/wp-json\/wp\/v2\/tags?post=18173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}