• Analytical jurisprudence of the special tax regime for displaced persons in Spain (Article 93 of Law 35/2006)
• Legislative architecture of Article 93 and the flat rate of 24%
• Transformative impact of Law 28/2022 (the "Startup Law")
• Subjective conditions and eligibility criteria
• Exception for professional athletes
• Taxation
• Applying for the special regime
• Duration and termination conditions
• Extension to the family and jurisprudence of associated taxpayers
• Administrative oversight and the role of ENISA in the start-up ecosystem
• Key findings for practical application

Sole proprietors — contractors (FOP, sole trader)