{"id":4146,"date":"2026-04-26T09:20:05","date_gmt":"2026-04-26T09:20:05","guid":{"rendered":"https:\/\/kishmaria.com\/ispanyada-start-uplar-icin-yeni-kanun\/"},"modified":"2026-04-26T09:20:05","modified_gmt":"2026-04-26T09:20:05","slug":"ispanyada-start-uplar-icin-yeni-kanun","status":"publish","type":"post","link":"https:\/\/kishmaria.com\/tr\/ispanyada-start-uplar-icin-yeni-kanun\/","title":{"rendered":"\u0130spanya’da Start-uplar \u0130\u00e7in Yeni Kanun"},"content":{"rendered":"

\"\"<\/p>\n

\u0130spanya’da Yeni Start-up Kanunu Nedir?<\/p>\n

Temel Avantajlar<\/p>\n

Ne T\u00fcr \u015eirketler Start-up Say\u0131l\u0131r?<\/p>\n

Vergi Te\u015fvikleri<\/p>\n

Yat\u0131r\u0131mc\u0131lar \u0130\u00e7in Ek F\u0131rsatlar<\/p>\n

Dijital G\u00f6\u00e7ebeler (Digital Nomads) \u0130\u00e7in Yap\u0131lan De\u011fi\u015fiklikler<\/p>\n

 <\/p>\n

Kanun tasar\u0131s\u0131 \u00fczerindeki \u00e7al\u0131\u015fmalar 2018 y\u0131l\u0131ndan bu yana devam ediyordu ve nihayet 1 Aral\u0131k 2022’de Milletvekilleri Kongresi’nin “Start-up Ekosisteminin Desteklenmesi Hakk\u0131nda Kanun”u onaylamas\u0131yla ger\u00e7e\u011fe d\u00f6n\u00fc\u015ft\u00fc. Bu kanunun amac\u0131, start-uplar\u0131n kurulmas\u0131 ve geli\u015ftirilmesi i\u00e7in \u00f6zel bir yasal \u00e7er\u00e7eve olu\u015fturmakt\u0131r.<\/p>\n

 <\/p>\n

S\u00f6z konusu kanun; start-uplar\u0131, yat\u0131r\u0131mc\u0131lar\u0131n\u0131, giri\u015fimcileri ve uzaktan \u00e7al\u0131\u015fan uzmanlar\u0131 do\u011frudan etkilemektedir.<\/p>\n

 <\/p>\n

Kanunun ama\u00e7lar\u0131 \u015funlard\u0131r:<\/p>\n

 <\/p>\n

Uluslararas\u0131 yeteneklerin \u00e7ekilmesi ve kalifiye i\u015f g\u00fcc\u00fcn\u00fcn \u0130spanya’da tutulmas\u0131<\/p>\n

Yeni ve h\u0131zl\u0131 b\u00fcy\u00fcyen teknoloji \u015firketlerinin kurulmas\u0131n\u0131n te\u015fvik edilmesi<\/p>\n

Yenilik\u00e7i teknolojik geli\u015fmelere y\u00f6nelik yat\u0131r\u0131mlar\u0131n art\u0131r\u0131lmas\u0131<\/p>\n

\u0130spanya’n\u0131n Avrupa’daki \u00f6nde gelen giri\u015fimcilik merkezlerinden biri olarak konumland\u0131r\u0131lmas\u0131<\/p>\n

Yeni kurulan start-uplar\u0131n finansmana eri\u015fiminin kolayla\u015ft\u0131r\u0131lmas\u0131 (hem yerel hem de yabanc\u0131 yat\u0131r\u0131mlarla)<\/p>\n

Yabanc\u0131lar i\u00e7in \u0130spanya’da uzaktan \u00e7al\u0131\u015fma veya uluslararas\u0131 m\u00fc\u015fterilere hizmet verme durumunda oturma izni alma s\u00fcrecinin kolayla\u015ft\u0131r\u0131lmas\u0131<\/p>\n

 <\/p>\n

Bu makalede, hem yabanc\u0131lar hem de vatanda\u015flar i\u00e7in \u00f6nemli vergi avantajlar\u0131 sa\u011flayan ve i\u015f kurma prosed\u00fcrlerini kolayla\u015ft\u0131ran s\u00f6z konusu d\u00fczenleme ele al\u0131nmaktad\u0131r.<\/p>\n

 <\/p>\n

\u0130spanya’da Yeni Start-up Kanunu Nedir?<\/p>\n

 <\/p>\n

Start-up Kanunu, \u0130spanya’da yenilik\u00e7i ve teknolojik \u015firketlerin kurulmas\u0131n\u0131 ve geli\u015ftirilmesini te\u015fvik etmek, ayr\u0131ca \u00fclkeyi Avrupa d\u00fczeyinde bir giri\u015fimcilik merkezi olarak konumland\u0131rmak i\u00e7in tasarlanm\u0131\u015f yeni bir yasal \u00e7er\u00e7evedir.<\/p>\n

 <\/p>\n

Vergi te\u015fvikleri, b\u00fcrokratik engellerin azalt\u0131lmas\u0131 ve prosed\u00fcrel esneklik sayesinde bu kanun \u015funlar\u0131 m\u00fcmk\u00fcn k\u0131lmaktad\u0131r:<\/p>\n

 <\/p>\n

Uygun ko\u015fullar\u0131n varl\u0131\u011f\u0131 halinde, elde edilen gelirin bir k\u0131sm\u0131n\u0131n (%50) i\u015f geliri (\u00e7al\u0131\u015fma kazanc\u0131) olarak nitelendirilmesi<\/p>\n

Zarar durumunda bile start-up’\u0131n \u00fc\u00e7 y\u0131l boyunca tasfiye edilmesinin \u00f6nlenmesi<\/p>\n

Hisse opsiyonlar\u0131n\u0131n (stock options) vergilendirilmesi i\u00e7in vergi muafiyetlerinin getirilmesi<\/p>\n

Temel Avantajlar<\/p>\n

 <\/p>\n

Giri\u015fimciler 3 y\u0131l s\u00fcreyle oturma izni alabilirler ve bu izin 2 y\u0131l daha uzat\u0131labilir. 5 y\u0131l\u0131n sonunda kal\u0131c\u0131 oturma izni almak da m\u00fcmk\u00fcnd\u00fcr. Ba\u015fvuru \u0130spanya’dan yap\u0131l\u0131r. <\/p>\n

 <\/p>\n

\u00d6nceki d\u00fczenlemeye g\u00f6re oturma izni 2 y\u0131l s\u00fcreyle veriliyor ve iki kez uzat\u0131labiliyordu; ancak bu s\u00fcre\u00e7ten sonra kal\u0131c\u0131 ikamet i\u00e7in ba\u015fvuru yap\u0131labiliyordu.<\/p>\n

 <\/p>\n

Yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n start-uplara yat\u0131r\u0131m yapabilmesi i\u00e7in art\u0131k NIE (Yabanc\u0131 Kimlik Numaras\u0131) almas\u0131na gerek yoktur; NIF (Vergi Kimlik Numaras\u0131) almalar\u0131 yeterlidir.<\/p>\n

 <\/p>\n

Ne T\u00fcr \u015eirketler Start-up Say\u0131l\u0131r?<\/p>\n

 <\/p>\n

Bir \u015firketin start-up say\u0131labilmesi i\u00e7in \u015fu kriterleri kar\u015f\u0131lamas\u0131 gerekir:<\/p>\n

 <\/p>\n

Y\u0131ll\u0131k cirosunun 10 milyon Euro’yu a\u015fmamas\u0131<\/p>\n

Kurulu\u015fundan bu yana 5 y\u0131ldan az s\u00fcre ge\u00e7mi\u015f olmas\u0131 (Biyoteknoloji, enerji ve sanayi sekt\u00f6rlerinde bu s\u00fcre 7 y\u0131la kadar \u00e7\u0131kmaktad\u0131r)<\/p>\n

Yenilik\u00e7i ve teknolojik bir yap\u0131ya sahip olmas\u0131 ve \u00f6l\u00e7eklenebilir bir i\u015f modeli sunmas\u0131<\/p>\n

Borsada kay\u0131tl\u0131 olmamas\u0131 ve kar pay\u0131 (temett\u00fc) da\u011f\u0131tmamas\u0131<\/p>\n

Daha \u00f6nce var olmayan bir pazarda faaliyet g\u00f6stermesi<\/p>\n

Di\u011fer sekt\u00f6rlerin verimlili\u011fini ve s\u00fcrd\u00fcr\u00fclebilirli\u011fini art\u0131rmas\u0131<\/p>\n

Genel merkezinin ve \u00e7al\u0131\u015fanlar\u0131n\u0131n \u00e7o\u011funlu\u011funun \u0130spanya’da bulunmas\u0131<\/p>\n

 <\/p>\n

Ayr\u0131ca, projenin yenilik\u00e7i niteli\u011finin ENISA (Empresa Nacional de Innovaci\u00f3n SME S.A. \u2014 Ulusal \u0130novasyon Ajans\u0131) kurulu\u015fu taraf\u0131ndan onaylanmas\u0131 gerekmektedir.<\/p>\n

 <\/p>\n

\u0130novasyon de\u011ferlendirme kriterleri \u015funlard\u0131r:<\/p>\n

 <\/p>\n

\u0130novasyon d\u00fczeyi<\/p>\n

Pazar\u0131n cazibesi<\/p>\n

\u015eirketin geli\u015fim a\u015famas\u0131<\/p>\n

\u0130\u015f modeli<\/p>\n

Rekabet<\/p>\n

Ekip<\/p>\n

Tedarik\u00e7ilere ve ortaklara olan ba\u011f\u0131ml\u0131l\u0131k<\/p>\n

M\u00fc\u015fteri taban\u0131<\/p>\n

Vergi Te\u015fvikleri<\/p>\n

Kurumlar vergisi oran\u0131, en fazla 4 y\u0131l s\u00fcreyle %25’ten %15’e d\u00fc\u015f\u00fcr\u00fclmektedir.<\/p>\n

\u0130lk 2 y\u0131l boyunca vergi \u00f6demelerinin faizsiz olarak ertelenmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

Yabanc\u0131lar i\u00e7in IRNR (Yerle\u015fik Olmayanlar\u0131n Gelir Vergisi) rejimine eri\u015fim kolayla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

\u0130kamet gereksinimi 10 y\u0131ldan 5 y\u0131la indirilmi\u015ftir.<\/p>\n

Vergi avantajlar\u0131ndan yararlanma s\u00fcresi 5 y\u0131ldan 10 y\u0131la \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Yat\u0131r\u0131mc\u0131lar \u0130\u00e7in Ek F\u0131rsatlar<\/p>\n

 <\/p>\n

Start-uplar\u0131n finansman\u0131n\u0131 te\u015fvik etmek amac\u0131yla:<\/p>\n

 <\/p>\n

Yat\u0131r\u0131mlarda vergi indirimi i\u00e7in maksimum matrah 100.000 Euro’ya \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r<\/p>\n

Vergi indirim oran\u0131 %40 olarak belirlenmi\u015ftir<\/p>\n

\u00c7al\u0131\u015fanlara hisse devri (stock options) 50.000 Euro’ya kadar vergiden muaft\u0131r<\/p>\n

Dijital G\u00f6\u00e7ebeler \u0130\u00e7in De\u011fi\u015fiklikler<\/p>\n

 <\/p>\n

A\u015fa\u011f\u0131daki \u015fartlar\u0131 i\u00e7eren yeni bir vize t\u00fcr\u00fc getirilmi\u015ftir:<\/p>\n

 <\/p>\n

Yabanc\u0131 bir \u015firketle en az 3 ayl\u0131k s\u00f6zle\u015fme<\/p>\n

Son 3 ayda sadece tek bir \u015firketle i\u015f birli\u011fi yapm\u0131\u015f olmak<\/p>\n

\u015eirketin en az 1 y\u0131ld\u0131r faaliyet g\u00f6steriyor olmas\u0131<\/p>\n

\u0130\u015fverenden al\u0131nan uzaktan \u00e7al\u0131\u015fma izni<\/p>\n

En az 1 y\u0131ll\u0131k uzaktan \u00e7al\u0131\u015fma deneyimi<\/p>\n

Minimum gelir \u2014 yakla\u015f\u0131k 1.500 Euro<\/p>\n

 <\/p>\n

Dijital g\u00f6\u00e7ebeler 1 y\u0131ll\u0131k vize al\u0131rlar; sonras\u0131nda 3 y\u0131ll\u0131k oturma izni, bu iznin 2 y\u0131l daha uzat\u0131lmas\u0131 ve ard\u0131ndan kal\u0131c\u0131 oturma iznine ge\u00e7i\u015f m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

 <\/p>\n

Genel olarak yeni kanun, \u0130spanya’da start-uplar\u0131n geli\u015ftirilmesi, inovasyonun desteklenmesi ve dijital ekonominin g\u00fc\u00e7lendirilmesi y\u00f6n\u00fcnde at\u0131lm\u0131\u015f \u00f6nemli bir ad\u0131m\u0131 temsil etmektedir.<\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130spanya’da Yeni Start-up Kanunu Nedir? Temel Avantajlar Ne T\u00fcr \u015eirketler Start-up Say\u0131l\u0131r? Vergi Te\u015fvikleri Yat\u0131r\u0131mc\u0131lar \u0130\u00e7in Ek F\u0131rsatlar Dijital G\u00f6\u00e7ebeler (Digital Nomads) \u0130\u00e7in Yap\u0131lan De\u011fi\u015fiklikler   Kanun tasar\u0131s\u0131 \u00fczerindeki \u00e7al\u0131\u015fmalar 2018 y\u0131l\u0131ndan bu yana devam ediyordu ve nihayet 1 Aral\u0131k 2022’de Milletvekilleri Kongresi’nin “Start-up Ekosisteminin Desteklenmesi Hakk\u0131nda Kanun”u onaylamas\u0131yla ger\u00e7e\u011fe d\u00f6n\u00fc\u015ft\u00fc. Bu kanunun amac\u0131, start-uplar\u0131n […]<\/p>\n","protected":false},"author":1,"featured_media":4141,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[44],"tags":[],"class_list":["post-4146","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/posts\/4146","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/comments?post=4146"}],"version-history":[{"count":0,"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/posts\/4146\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/media\/4141"}],"wp:attachment":[{"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/media?parent=4146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/categories?post=4146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kishmaria.com\/tr\/wp-json\/wp\/v2\/tags?post=4146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}