Does Spain opt into EU Inc?
Spain’s standard limited-liability form is the SL (sociedad limitada), and its Startup Law (Ley de Startups, 2022) already signalled an appetite to make incorporation and stock options more founder-friendly. No binding Spanish position on EU Inc has been published.
The open question is how EU Inc’s harmonised stock-option timing (EU-ESO) would sit alongside recent Spanish reforms. See EU-ESO explained and the tracker.