Taxation for startups in the Basque Country: foral incentives, R&D&I deductions and how you are taxed (2026)
A startup with its registered tax address in the Basque Country is taxed under the foral regime, which offers a reduced Corporate Income Tax rate for newly created companies and stronger R&D&I deductions than the common regime, combined with the Basque support ecosystem (SPRI, BIC, Seed Capital, Beaz).