A grocery store or minimarket in Spain opens without a licence: for a sales floor up to 750 m², a town hall notice and an entry in the regional food register are enough. In October 2026, going-concern minimarkets were typically listed at €35,000–86,000 and corner shops at €16,000–33,000. Cigarettes are off-limits, and the legal form changes how IVA works.
What exactly you are opening
Spain’s business activity classification (IAE) divides food retail by sales floor area, and that decides the flat-rate tax modules and opening hours. All four headings are listed in the annex to Law 12/2012, which abolished the prior activity licence.
- 647.1 — counter-service shop (ultramarinos, colmado): goods are handed over the counter.
- 647.2 — self-service under 120 m²: the typical corner shop or minimarket.
- 647.3 — supermarket from 120 to 399 m².
- 647.4 — supermarket of 400 m² or more: still licence-free up to 750 m²; above that, the regional rules apply.
The tienda de conveniencia (convenience store) is a separate category: a shop of up to 500 m² that is open at least 18 hours a day and sells a mix of groceries, newspapers, books, gifts and small items (article 5.3 of the Retail Opening Hours Law 1/2004). The status gives freedom over opening hours and the right to a cigarette vending machine.
Buying a going concern: traspaso prices and due diligence
A traspaso is the purchase of a running business: the right to the lease, the equipment, the customer base and sometimes the stock. On 20 October 2026 we analysed Wallapop listings across eight searches: out of 823 listings, after removing duplicates, placeholder prices, greengrocers and butchers, market stalls and sales of the premises themselves, 52 shops remained.
| Format | Listings | Median | Middle half | Examples |
|---|---|---|---|---|
| Supermarket, minimarket | 20 | €54,500 | €35,000–86,000 | Paiporta, 235 m² — €62,000; Sant Joan d’Alacant, lease until 2030 — €85,000; Barcelona near Paral·lel, rent €3,000 on an 8-year lease — €135,000 |
| Neighbourhood grocery store | 32 | €25,000 | €16,375–32,500 | Madrid, 35 m², rent €650 — €30,900; Castellón, 60 m², rent €300 — €5,500 |
Where the seller gave both the price and the rent (16 listings), the median traspaso equals 46 months’ rent, and half fall between 40 and 59. A price above five years’ rent should be backed by turnover in the tax returns.
What to check before paying a deposit
- The lease. The lease can be assigned without the landlord’s consent, but the landlord may then raise the rent by 20% (article 32 of the Urban Leases Law). If the premises have been used for retail for five years, the tenant may claim compensation when the lease ends, provided they offer to renew four months in advance (article 34), unless the lease excludes this.
- Permission for the same type of trade. A change of owner needs no new licence, only a notice to the town hall (article 3.2 of Law 12/2012). A new format, such as butchery, baking or a larger sales floor, counts as a new activity.
- Tax debts. The buyer is liable for the previous owner’s taxes (article 42.1.c of the General Tax Law). With the seller’s consent, the tax agency issues a certificate of debts within three months, and liability is then limited to what it shows (article 175.2).
- Staff. Employees transfer to the buyer, and seller and buyer are jointly liable for debts to them for three years (article 44 of the Workers’ Statute).
- Stock and IVA. Transferring the shop as a whole is outside the scope of IVA, Spain’s VAT (article 7.1 of the IVA Law). If you become an autónomo under the recargo regime and the stock was not acquired in such a transfer, you pay IVA and the surcharge on it when you start (article 155).
- Tobacco shop. Listings for an “estanco y supermercado” do come up, but an estanco is a 25-year state concession that only an individual who is a national of an EU country may hold (article 26 of Royal Decree 1199/1999). If you are not an EU citizen, this part of the deal cannot pass to you.
The general buying process is covered in “How to buy an existing business in Spain“.
Chain franchises: what Dia, Carrefour Express, Spar and Covirán publish
Chains negotiate figures for each site. At least 20 days before signing and before any payment, the chain must give you written information about itself, the network and the key terms of the contract (article 62 of the Retail Trade Law).
| Chain | What the chain says itself | What to clarify in the disclosure file |
|---|---|---|
| Dia | A turnkey shop (new or already trading) or your own premises. You need an SL and working capital for the first weeks; goods are paid for the day after they are sold; a bank guarantee and guarantees for the stock; a one-year contract with automatic renewal; no experience required, and the chain prepares the business plan (franquicia.dia.es) | Size of the investment and the guarantee, the chain’s share of turnover, who pays for the refit |
| Carrefour Express | We found no published terms on the chain’s own site. The Emprendedores directory lists: no entry fee or royalty, a sales floor of 100 m² or more, a town of around 3,000 residents or more, a 3+2-year contract, investment of €800–1,300 per m² (emprendedores.es) | Everything from the directory — confirm in the chain’s disclosure file |
| Spar | 1,092 outlets in Spain, no experience needed, deliveries within 24–48 hours; the regional operator gives the terms after you fill in a form (spar.es) | Which company runs Spar in your region, fees and minimum floor area |
| Covirán | A cooperative rather than a franchise. No experience needed, and you do not have to have premises at the start; Covirán and Covirán Plus formats (unete.coviran.es) | The capital contribution to the cooperative and purchasing commitments |
When buying a chain-branded shop through a traspaso, check whether the franchise agreement transfers to you: without the chain’s consent you get premises with no sign and no supplies.
Permits: town hall, food register, hours, alcohol and tobacco
For food retail up to 750 m², Law 12/2012 prohibits requiring a prior licence: you file a sworn statement (declaración responsable) or a notice with the town hall, and the premises are inspected after opening. Before signing the lease, check with an architect that the planning use allows retail and that there is enough power and ventilation for the refrigeration.
A retail shop is not entered in the national food business register (RGSEAA), but it must be registered with the regional authority by a notice or statement that is not in itself a permit (article 2.2 of Royal Decree 191/2011). Hygiene requirements for retail are set by Royal Decree 1021/2022, and the employer is responsible for training staff in food hygiene.
Opening hours
The regions regulate opening hours within Law 1/2004. A shop with a sales floor under 300 m² that does not belong to a large chain, and a tienda de conveniencia, choose their own days and hours (article 5). For everyone else, a region may not allow fewer than 90 hours a week or fewer than 10 Sundays and public holidays a year, against a baseline of 16 (articles 3 and 4). In Madrid, each shop decides which public holidays it opens on (article 6 of Madrid Law 2/2012).
Alcohol and cigarettes
Night-time alcohol sales are restricted by regional laws and town halls. In Madrid, a shop without on-site drinking does not sell alcohol during the night hours set by the town hall, or from 22:00 to 8:00 if it has set none; the town hall can withdraw the exemption for shops under a special regime in its zones (article 30.4 of Madrid Law 5/2002). Sales to minors are banned everywhere.
Cigarettes are sold only by tobacconists and by vending machines in authorised locations (article 3.1 of Law 28/2005). An ordinary supermarket may not install a machine; a tienda de conveniencia may, if it is at a petrol station or holds a certificate of its status from the regional trade authority, and with a vending machine permit (article 4.b).
IVA and recargo de equivalencia: autónomo or SL
| Goods | IVA | Recargo surcharge |
|---|---|---|
| Bread, bread flour, milk, cheese, eggs, fresh fruit, vegetables, pulses, tubers and cereals, olive oil | 4% | 0.5% |
| Other food, drinking water | 10% | 1.4% |
| Alcohol, soft drinks and juices with added sugar or sweeteners, household chemicals, cosmetics | 21% | 5.2% |
The rates are set by articles 90, 91 and 161 of the IVA Law. Recargo de equivalencia (the equivalence surcharge) is mandatory for retailers who are individuals; an SL does not fall under it (articles 148 and 156). An autónomo files no Form 303 return on sales and keeps the IVA on the margin, but cannot deduct input IVA — not on rent and electricity, nor on the refit and refrigerators (article 154).
Which works out cheaper in numbers
The surcharges are calibrated to a margin: 0.5% on the 4% rate equals IVA on a 12.5% margin, 1.4% on the 10% rate equals IVA on a 14% margin, and 5.2% on the 21% rate equals IVA on a 24.8% margin. A corner shop sells at higher prices, so on goods recargo is cheaper for it than the standard regime. In the calculation below, with a margin of around 35%, the autónomo saves €4,860 a year on goods but loses about €7,140 of IVA on rent, electricity and other costs — a net loss of €2,280 a year. The bigger loss is on investment: a €150,000 refit when opening from scratch carries €31,500 of IVA, which an SL deducts and an autónomo does not.
The rule of thumb: if you buy a running shop, the legal form makes little difference to IVA; if you open from scratch or join Dia, you need an SL with full accounting. More in “IVA in Spain“.
Income tax and modules
- Autónomo pays IRPF, Spain’s personal income tax, at progressive rates. Headings 647.1 and 647.2–3 (sales floor under 400 m²) can use the modules system, where income is calculated from the number of workers, floor area and electricity (Order HAC/1425/2025), with IVA then handled through recargo. Check the 2026 module thresholds with a gestor (accountant).
- SL with turnover under €1 million pays 19% on the first €50,000 of profit and 21% on the rest (transitional provision 44 of the Corporate Tax Law); a new company pays 15% in its first two profitable years; dividends to the owner are taxed at 19–30%.
- Owner’s social security. An autónomo pays 31.5% of a contribution base chosen according to income: in 2026, from €205.88 to €607.35 a month (contributions order). An SL director holding at least half of the capital also pays as an autónomo (article 305.2.b of the Social Security Law). Details in “Autónomo taxes and contributions“.
The Beckham regime, with 24% tax on Spanish income up to €600,000, is open to someone who moves as a company director (article 93.1.b.2 of the IRPF Law), that is, when the shop is run through an SL. It is closed to an autónomo owner, because retail is not an innovative activity. The application is filed within six months of registering with social security, so the legal form is chosen before the move.
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Staff and the collective agreement
Food retail is covered by a provincial or regional collective agreement. In Madrid this is the food retail agreement: under the 2025 pay table, base salaries for groups I–V range from €16,196.55 to €23,057.04 a year, paid in 15 instalments (BOCM, 24.02.2024). There is no 2026 table in the official gazette yet, and the lower groups are below the 2026 minimum wage of €17,094 a year (Royal Decree 126/2026), so a shop assistant is paid at least that.
On top of that, the employer pays social security: 30.65% under the 2026 order, plus a 1.65% workplace accident rate for retail (code 47 in the table of additional provision 61 of the Social Security Law). A full-time shop assistant on the minimum wage costs €22,615 a year.
Bringing in a shop assistant from outside the EU is almost impossible: sales assistants and cashiers are not on the shortage occupation list for the third quarter of 2026. Realistically, you hire people who already have the right to work in Spain.
Investment and payback
Example: a 150 m² minimarket in a city, bought through a traspaso; the owner works on the shop floor alongside one and a half full-time assistants. Assumptions are marked — plug in your own.
| Item | Buying | From scratch | Where the figure comes from |
|---|---|---|---|
| Traspaso | €55,000 | — | close to the median for supermarkets and minimarkets in the sample |
| Refit and equipment | €15,000 (refresh) | €150,000 (€1,000/m²) | refresh — assumption; from scratch — midpoint of the €800–1,300/m² range in the Carrefour Express directory entry |
| Rental deposit: 2 months at €1,500 | €3,000 | €3,000 | article 36 of the Urban Leases Law; rent of €10/m² — assumption |
| Opening stock | €30,000 | €30,000 | assumption |
| Registration, gestor, transaction checks | €3,000 | €3,000 | assumption |
| Reserve for 3 months of fixed costs | €18,185 | €18,185 | calculation below |
| Total | €124,185 | €204,185 |
Turnover is an assumption: €30,000 a month excluding IVA, €360,000 a year, with a gross margin of 26%, or €93,600. Annual costs:
- one and a half full-time assistants on the minimum wage, including social security — €33,923;
- rent — €18,000;
- electricity for the refrigeration — €8,000 (assumption);
- gestor, insurance, card payment fees, waste collection, equipment repairs — €8,000 (assumption);
- owner’s contributions in the sixth bracket — €4,818.
Profit before tax is €20,859; corporate tax at 19% is €3,963, leaving €16,896 a year net. The purchased shop pays back in 124,185 / 16,896 ≈ 7.3 years. Break-even is €23,314 of turnover a month, 78% of the assumed figure; if turnover falls by 10%, net profit drops to €9,314, and by 15%, to €5,524.
Two conclusions. A corner shop feeds whoever works in it: if the owner hires another assistant to replace themselves, the shop runs at a loss of €1,756 a year. Opening from scratch without a chain pays back poorly: with first-year turnover at 60% of the assumed level, the loss is €16,581, the cash needed is €220,766, and the payback period is around 13 years. Opening from scratch makes sense under a brand where the chain covers part of the investment, or in premises you own.
Card terminals for the till are covered in “Card acquiring in Spain“, and putting money into the company in “How to fund your own SL“.
Residence permit for the owner
EU citizens need no permit. A non-EU owner who runs the shop personally qualifies under the self-employment route (cuenta propia). The first permit is issued for one year, for one region and one type of activity (article 83 of the Immigration Regulation). You must meet the same opening requirements as a Spanish national and show that the investment is sufficient and creates jobs, including your own (article 84).
- From abroad — a visa through the Spanish consulate, based on a business plan; a decision within three months (article 85).
- Already in Spain on another permit — a change to cuenta propia: filed through the Mercurio platform, with the fee paid on Form 790-052.
- Employment in your own SL does not solve it: a director who controls the company is an autónomo for social security, not an employee.
- A student permit allows work, including self-employment, of up to 30 hours a week (article 57) — not enough to run a shop full-time.
- Non-lucrative residence — you can own a stake in the shop, but you cannot work in it or manage it.
How self-employment differs from employment is explained in “Cuenta propia in Spain“; other business ideas are in “Starting a business in Spain as a foreigner“.
If you would like to check a specific shop before paying a deposit, or decide between autónomo and an SL, book a consultation. We handle company and autónomo registration as part of our business registration service in Spain.
Frequently asked questions
Can I get a self-employment residence permit for a grocery store with a couple of staff?
Yes, this is a standard cuenta propia case. The regulation assesses whether the investment is sufficient and whether it creates jobs, including your own, so hiring shop assistants strengthens the application. The first permit is for one year, one region and one type of activity.
Does a franchise qualify for a self-employment permit, and does the chain provide a business plan?
Yes: a franchisee runs their own business, which is the same self-employment. Dia, for example, says it prepares an individual business plan with projected income and costs for each shop. For the residence permit, the plan is still drawn up to meet the immigration office’s requirements.
Can a grocery store sell cigarettes, and alcohol at night?
Cigarettes, no: they are sold only by tobacconists and by vending machines in authorised locations, and a supermarket is not allowed a machine; the exception is a tienda de conveniencia at a petrol station or with a certified status. Alcohol can be sold, but regions and town halls restrict it at night: in Madrid, by default from 22:00 to 8:00.
Which is better for a shop: autónomo under recargo de equivalencia or an SL?
On goods, recargo is often cheaper than the standard regime, because the surcharge is calibrated to a margin of about 25%, while a corner shop sells at a higher margin. But an autónomo cannot deduct IVA on rent, electricity and the refit. When buying a running shop the difference is small; when opening from scratch an SL recovers the IVA on the refit, and the Dia franchise requires an SL anyway.
How much does it cost to buy a grocery store or minimarket in Spain?
Across 52 Wallapop listings on 20 October 2026, the median traspaso was €54,500 for a supermarket or minimarket and €25,000 for a neighbourhood grocery store. With the rental deposit, stock, a refresh and a three-month reserve, a 150 m² minimarket in our calculation needs around €124,000.
Can a corner shop open on Sundays and at night?
Yes, if the sales floor is under 300 m² and the shop does not belong to a large chain: such a shop and a tienda de conveniencia choose their own days and hours (article 5 of Law 1/2004). For other shops, the region sets the framework — at least 90 hours a week and at least 10 Sundays and public holidays a year. Night-time alcohol sales are restricted separately by regions and town halls.
Key points about opening a grocery store in Spain
- A grocery store up to 750 m² opens with a notice to the town hall and an entry in the regional food register; in a traspaso, check the lease, tax debts and staff.
- Cigarettes are sold only by a tobacconist, which must be held by an individual with EU citizenship; night-time alcohol sales are restricted by regions and town halls.
- A retail autónomo falls under recargo de equivalencia: often favourable on goods, but IVA on rent and the refit cannot be recovered. Opening from scratch or joining Dia requires an SL.
- A purchased minimarket pays back in about seven years if the owner works on the shop floor; from scratch without a chain, it takes almost twice as long.
- A non-EU owner needs a self-employment residence permit; on a student permit or non-lucrative residence you cannot run the shop yourself.
- What exactly you are opening
- Buying a going concern: traspaso prices and due diligence
- Chain franchises: what Dia, Carrefour Express, Spar and Covirán publish
- Permits: town hall, food register, hours, alcohol and tobacco
- IVA and recargo de equivalencia: autónomo or SL
- Staff and the collective agreement
- Investment and payback
- Residence permit for the owner
- Frequently asked questions
- Can I get a self-employment residence permit for a grocery store with a couple of staff?
- Does a franchise qualify for a self-employment permit, and does the chain provide a business plan?
- Can a grocery store sell cigarettes, and alcohol at night?
- Which is better for a shop: autónomo under recargo de equivalencia or an SL?
- How much does it cost to buy a grocery store or minimarket in Spain?
- Can a corner shop open on Sundays and at night?
- Key points about opening a grocery store in Spain
