Guide to business in Spain Guía de negocios en España


9. Compatibility


As a general rule, the compatibility of these different incentives depends on the specific regulations governing each one, some of which identify certain incompatibilities (either absolute or up to certain limits), whereas others make no reference to this point and, therefore, it may be assumed that theoretically there is no incompatibility.

In general, without limitation and notwithstanding the legislation applicable in each specific case, the general situation in relation to compatibility is as follows:

9.1. General State initiatives

9.1.1. Training

In principle, there are no incompatibilities with other types of aid.

9.1.2. Employment

In principle, there are no incompatibilities with other types of aid. However, taken in conjunction with other incentives, this aid cannot exceed 60% of the social security cost of each contract created under these programs.

9.2. State incentives for specific industries

These incentives are compatible with the other types of aid, but they cannot exceed (in terms of net subsidy) the limits set by the EU for incentives in certain areas.

9.3. Regional incentives

9.3.1. Granted by the State

In principle, no investment project will be able to receive additional financial or industry subsidies (of any nature or from any granting agency) if the maximum percentage stated in each Royal Decree of demarcation is exceeded, since both types of aid are combined with the regional aid received for the project when computing the related ceilings. If these internal limits are exceeded under an EU regulation, the related EU ceilings established thereunder must be respected at all times.

9.3.2. Granted by Autonomous Communities and Municipalities and Municipal Authorities.

The general limit applicable to regional and industry financial aid also covers these incentives.

9.4. EU aid and incentives

These are, in principle, compatible with other types of aid, with the specific limitations described above.

In fact, EU funds habitually finance many of the incentives (industry and regional) described in previous sections.

Guide to business in Spain

Investment aid and incentives in Spain


ICEX - Gobierno de España - Ministerio de Economía y competitividad
Elaborado por Garrigues - Abogados y Asesores Tributarios
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