According to the support provided by the OECD to member countries, it is intended to analyze the innovative potential of Spin-Offs in the European Union, highlighting Spain as the main country of the investigation, through a review of the existing literature based on a research log and theimplementation of the design of a prism flowchart where the importance, concepts, creation and development of the university Spin-Offs will be taken into account, in addition the results are taken into account based on the characterization of the companies that implement the Spin-Offs in the Union European and itsfinancial ratios.