Law of Entrepreneurs: A balance of the results after two years in force

Abstract

The last act of support to entrepreneurs, posted in September 2013, addressed entrepreneurship from a comprehensive perspective, adopting a range of measures for its promotion. In this work, the measures have been classified into two groups: those that are applied directly to the activity of creation and management of companies, and those directed to create a context favorable to entrepreneurship. The objective is to analyze the developments and evolution of the first group of measures.

The measures taken in the different areas (tax, Social Security, bankruptcy, start activity, administrative burden, access to public procurement, economic and financial information, and economic interest immigration requirements) are discussed in detail. Some measures extend or modify other pre-existing; others are new, such as the settlement of payments, second chance, the mini-enterprise, the criterion of box in the application of VAT, pluriactivity, supporting the start of activity or the immigration of economic interest. The work ends with a brief mention of the contextual measures.

It is concluded that most of them, a priori, are positive, and some contain certainly controversial aspects. It is does not affect it, but a further work of evaluation of its impact in terms of efficiency is very important. Although it will have to wait to assess their real impact, this paper contemplates evolution and first results after two years of operation.