doi:10.1108/JPEO-10-2022-0022engMarcuello, CarmenEmployee ownership in Spain: worker cooperatives and sociedades laboralesART-2023-136317Purpose: The aim of this paper is to describe the main characteristics of het two most recognised models in Spain: worker cooperatives and worker-owned companies (Sociedades Laborales). Design/methodology/approach: To this end, a review will be carried out of the main factors from the regulatory and financial framework and the support structures of these organisations model. Findings: The main findings are the constant decrease in the number of SSLL over the past ten years and a certain decrease in the number of worker cooperatives. Some of the reasons put forward for this decline are the lack of effective favourable tax treatment; the establishment of more favourable measures for capitalist companies; the change of the single payment of unemployment benefits; the lack of knowledge and training professionals and politicians. Originality/value: The main contribution of this paper is to provide a recent analysis of the regulatory changes and developments in the field of worker cooperatives and worker-owned companies in Spain.2023http://zaguan.unizar.es/record/13000210.1108/JPEO-10-2022-0022http://zaguan.unizar.es/record/130002oai:zaguan.unizar.es:130002info:eu-repo/grantAgreement/ES/DGA/S28-23RJournal of participation and employee ownership 6, 2 (2023), 149-165All rights reservedhttp://www.europeana.eu/rights/rr-f/info:eu-repo/semantics/openAccess