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Spain - Tax Implications of Various Crowdfunding Models: A General Overview from a Spanish Perspective

Country:
Spain
Author:
F. Gramage; J. Beltran
Issue:
Derivatives & Financial Instruments, 2014 (Volume 16), No 1
Published:
16 January 2014
Crowdfunding is a response to the lack of bank financing (especially to entrepreneurs and start-ups) and the decreasing investment in the venture capital market. Although seeking funds from the public is not new, connecting investors and projects through the Internet is very recent. Save for a few exceptions, there is no specific legislation regarding such funding. This article presents an overview of crowdfunding and considers the tax implications with a focus on the Spanish perspective.
 
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