Recent ( 23rd of February 2013)Royal Decree on measures to support entrepreneurship and spur growth:
The Government points out, among others, the following measures:
§ There shall be a flat fee of fifty euros in Social Security contributions for new autonomous under thirty who are initiating a self-employed activity, for the first six months.
§ Unemployment benefits are compatible with the onset of a self-employment activity, for the first nine months and for prople under thirty years.
§ Recipients of unemployment benefits under thirty years old may capitalize up to 100 % of its provision for this to be contributted to the capital of a company, always provided a working professional is stablished.
§ For people under 30 years old,it is extended from two to five years the length of the exercise of an activity that allows self-interrupt and thus resume collecting unemployment benefits.
§ Newly created companies will pay taxes at a reduced rate of 15 per 100 (up to a taxable income of three hundred thousand euros and 20% 100 (rest of the base) during the first two years of positive outcome.
§ Self-employed who initiate economic activities may apply a reduction of 20 per 100 in the net income obtained during the first two years of positive outcome.
§ Company's share of Social Security will be reduced by 75 per 100 for companies with more than 250 workers and 100 by 100 for the rest, when hiring part-time and with a formative link worekers under thirty with no previous work experience or coming from sectors where there is no demand for jobs or who has been unemployed for more than twelve months.
§ Self-employed and businesses of up to nine workers will benefit from a reduction of 100 100 of the company's share of Social Security for common contingencies during the first year of permanent hiring an unemployed under thirty.
§ Contract "young first job": changing the current temporary contract for hiring people under thirty, who are unemployed and without previous professional experience, with incentives to its transformation into permanent (bonus of five hundred euros / year for three years or seven hundred euros if you subscribe to females).
§ contract incentives are introduced in practice for those young people up to thirty years that have completed their training period may have a first work experience related to their degree. There will be a reduction in the company's share of Social Security for common contingencies up to 50 100.
Full text below:
BOE-A-2013-2030 by