Starting a business in Spain as a foreigner: which niches, residence and taxes

A foreigner can start a business in Spain in almost any niche: only pharmacies, tobacconists and taxis are effectively closed. The steps are the same for everyone — an NIE, autónomo or an SL with €1 of capital, registration, tax registration and a town hall licence. A non-EU citizen also needs a separate residence permit: self-employment or the startup visa.

The page works as a map: first a table of 27 niches with their entry threshold, then which residence permit fits your own business, a short look at each niche with a link to the detailed article, the business form, the steps to open, documents and a company bank account, taxes with reliefs for a new business, and state support.

What business to start in Spain as a foreigner: 27 niches

All 27 niches in the table are open to a foreigner on the same terms as to a Spaniard: what differs is the entry threshold, the permits and the residence route for an owner who runs the business personally. The entry threshold is the main item of investment, not a figure: premises, city and scale set the price, so no single number fits a niche. Self-employment and the startup visa are different procedures: the first is filed under the general foreigners regime, the second under Law 14/2013 with the UGE unit, so they sit in different rows.

Which residence permit your own business gives in Spain

Residence is granted on a legal basis, not for owning a company. There are four routes for your own business, and the niche decides which one fits.

• EU, EEA and Swiss citizens need no work permit: they register as EU residents and open a business on the same terms as Spaniards.
• Self-employment (cuenta propia) is the main route for a cafe, shop, workshop, small hotel or any other «ordinary» niche. The first permit is for one year, by region and activity; you need to meet the activity’s requirements, show qualification or experience and sufficient investment (Articles 83–85 of Royal Decree 1155/2024). More in «Cuenta propia in Spain».
• The startup visa is only for an innovative project with a favourable ENISA report: a permit for three years at once, with the family (Spanish startup visa).
• Staff transfer — if your foreign company comes to Spain: an intra-group transfer or a highly qualified professional permit through the same UGE (relocating a business and staff).

The golden visa for buying property was abolished from 3 April 2025, and the digital nomad permit is for work for companies outside Spain: it does not cover your own Spanish business. All routes together are in «Spanish residence permit».

Niches with a detailed guide

Cafe, bar, restaurant

The most common first idea after a move and one of the most regulated. There is no single permit: the town hall sets the procedure and timing, and the terrace is separate. You need an APPCC food safety plan, hygiene-trained staff and complaint forms; VAT on food and drinks served on the premises, alcohol included, is 10% (Article 91.Uno.2.2º of the VAT Law), and 21% on alcohol sold in a sealed bottle to take away. More in «How to open a cafe in Spain».

Small hotel, hostal, casa rural

Each region regulates hotels: the establishment goes into the tourism register, and the town hall checks that the building may be used as a hotel. A new hostal cannot open in the Balearics, and new establishments are banned in central Barcelona. From the first guest — Interior Ministry guest registration and 10% VAT. More in «Small hotel in Spain for foreigners».

Campsite and glamping

The land is what matters: a rural plot needs separate planning permission, and campsites are banned in flood zones. Glamping is named as a category only in Andalusia; elsewhere domes and cabins go inside a campsite. More in «Campsite and glamping in Spain for foreigners».

Car repair workshop

A workshop is registered by declaration with the region’s industry authority, gets a number and puts the official blue plate on the facade; you may work from the filing date. The town hall side is harder: car repair is not on the list of activities without a prior licence. More in «How to open a car repair workshop in Spain».

Self-service launderette

One of the few niches where the prior licence is abolished by law: in premises up to 750 m² a declaration to the town hall is enough, and you do not wait for a permit. The main questions are the premises, water, drainage and electrical capacity. More in «How to open a launderette in Spain».

Winery

Spain has the largest vineyard area in the world. But this is a regulated farming business: new vines only with a permit under a quota, production goes into several registers, and on the islands and in border zones a non-EU buyer needs military authorisation. More in «A winery in Spain as a business».

Existing business: purchase and traspaso

An existing business is bought as company shares or as a going concern — together with the premises lease (traspaso). The form decides the deal taxes, and the main risk is the seller’s tax, contribution and staff debts. More in «How to buy a business or a hotel in Spain».

Tech startup

An innovative project has its own route — the startup visa: the business plan is filed as an ENISA questionnaire, which assesses innovation, scalability, finances and the team. How to write the plan — «Business plan for the Spanish startup visa».

What the authority considers innovation: a case study in which a finished business plan had to be rewritten — the three assessment criteria and what is attached to the plan besides the text.

Moving your company and team

A foreign company opens a Spanish subsidiary SL or a branch and transfers staff within the group or hires them as highly qualified professionals. Registering the entity is the smaller part; harder are the bank, investment authorisation in sensitive sectors and the choice of tax regime. More in «Entering the Spanish market» and «Relocating a business and staff to Spain».

Beauty salon, barber, nails

Hairdressers and beauty salons are on the Law 12/2012 list, so in premises up to 750 m² a declaration to the town hall is enough and you do not wait for a permit. The main questions are the premises, ventilation and water, and for the staff — whether they are employees or self-employed professionals renting a chair. The labour inspectorate may treat chair rental as disguised employment (falso autónomo): the fine is €3,750 to €12,000 for each unregistered worker (Articles 22.2 and 40.1.e of LISOS). More in «Hair and beauty salon in Spain for foreigners».

Language school, kids’ club

A school that does not award an official qualification needs no permit from the education authority — it opens as an ordinary activity; a regional permit is required for teaching that leads to an official qualification and for a nursery that children under three attend every day. Language courses are on the Law 12/2012 list: up to 750 m² — a declaration to the town hall. Everyone who works with children needs a certificate of no record in the sex offenders register (Article 57 of Organic Law 8/2021). How schools work for your own children — «Schools in Spain». How to open an academy or a nursery — «Opening a language school or nursery in Spain as a foreigner».

Renovation and construction company

A common choice after a move: flat and house renovation is in demand, and the main investment is the crew and the vans, not premises. Before the first subcontract the company is entered in the region’s REA register, the crew needs a health and safety service and training, and the jobs need liability insurance. A home renovation for a private client carries 10% VAT if the company’s materials cost no more than 40% of the price before VAT. More in «Starting a renovation company in Spain as a foreigner».

Gym, fitness studio

Gyms and studios (yoga, Pilates, martial arts) are not on the Law 12/2012 list, so the town hall sets the procedure: in some towns a declaration is enough, in others a licence is needed. The premises are checked for occupancy and exits, noise and ventilation; under noise rules a 6:30 class still counts as night-time. In Catalonia, Madrid, Valencia, Andalusia and Extremadura a trainer needs a diploma under regional law. More in «Opening a gym or fitness studio in Spain as a foreigner».

Grocery store and online retail

A retail shop up to 750 m² opens with a declaration to the town hall. A food shop must also be entered in the region’s food register by declaration — retail is not entered in the national RGSEAA register (Article 2.2 of Royal Decree 191/2011). In October 2026 listings a going-concern minimarket typically costs €35,000–86,000 and a corner shop €16,000–33,000; an autónomo in retail falls under recargo de equivalencia and an SL does not, so the ownership form changes VAT as well. More in «Grocery store or supermarket in Spain for foreigners». An online shop must show on its website its name, address, tax number, registration details and prices including taxes and delivery; a serious breach carries a fine of €30,001 to €150,000 (Articles 10 and 39 of the e-commerce law LSSI). Above €10,000 a year in sales to consumers in other EU countries, VAT is charged at the buyer’s country rate through the OSS one-stop shop (Tax Agency).

Farm and agribusiness: olives, citrus, avocado

According to the Ministry of Agriculture, a hectare of olive grove sold in 2024 for €13,000 on average without irrigation and €25,000 with it, and a hectare of citrus orchard for €43,000. Income depends on water and the oil price: a water concession is tied to the land and does not guarantee volumes, and without a concession you may take up to 7,000 m³ a year. A farmer who is an individual is by default in the special agricultural VAT regime with a 12% compensation and pays income tax under módulos. A new farm reports to the region’s register of agricultural holdings within a month of starting (Articles 4–5 of Royal Decree 9/2015). A young farmer — up to 40 in the year of the first application — gets a top-up to EU payments for up to five years and set-up aid from the region. A rural plot cannot be divided below the minimum size set by the region (Articles 23–24 of Law 19/1995), and in defence zones a non-EU buyer needs military authorisation. Subsidies are covered in «Business grants in Spain», and an agribusiness example in «A winery in Spain». More in «Buying a farm in Spain as a foreigner».

Car wash and detailing

A running car wash is sold as a traspaso: October 2026 listings ask €37,000 to €100,000, and in our model four self-service bays built from scratch cost about €204,000 with water recycling. Law 12/2012 does not exempt a car wash from the licence: besides the town hall permit you need a wastewater discharge permit and a hazardous waste notification to the region, and in Catalonia an environmental licence. In a drought a car wash without recycling can be shut down. More in «Car wash in Spain for foreigners».

Car and scooter rental

There is no separate transport licence for self-drive rental: you need autónomo status or a company, an office and parking under town hall rules, insurance for every vehicle and the fleet exemption from registration tax, which is claimed before registration. The Canaries require notice to the Cabildo 30 days in advance and at least 20 cars no more than a year old, and Ibiza caps the number of rental cars. In our model a 20-car rental business needs about €291,000 of investment. More in «Car and scooter rental in Spain for foreigners».

Food truck

A food truck is trading outside a permanent establishment: the pitch comes from the town hall, pitches are few, and permits are granted for a limited term. The kitchen on wheels is entered in the region’s retail food register, and a trailer up to 750 kg needs no registration of its own and no ITV. An equipped trailer typically costs €9,000–16,500 in October 2026 listings, and food and drinks served on the spot carry 10% VAT. More in «Food truck in Spain for foreigners».

Petrol station

Anyone may sell fuel at retail; it is the station that needs permits: the region keeps the register of stations and has eight months to decide on a new one. Excise duty is paid by the tax warehouse, and the station charges only 21% VAT. A traspaso of a running station starts at €370,000 in October 2026 listings, while a station leased to an oil company costs millions and yields 6–7% a year. More in «Buying a petrol station in Spain as a foreigner».

Solar farm

In 2026 an operating solar plant costs about €596,000 per megawatt on average, and a permitted project €10,000–56,000 per MW. The main risks are cheap daytime power and connection deadlines: grid access rights lapse if the plant has not obtained its operating permit within 5 years. You can own a plant through an SL and live on the dividends with a non-lucrative permit, provided you do not work in the company. More in «Solar farm in Spain for foreigners».

Warehouse to let

A small warehouse of 150–1,000 m² on an industrial estate is listed at €600–1,000 per m² in October 2026 and lets for €3.6–7.6 per m² a month. The deal tax is settled before the deposit: ITP at the regional rate, or VAT with the exemption waived plus AJD at the higher rate — on a €540,000 warehouse the difference reaches €24,000–38,000. A warehouse does not give residence, but the rent works as passive income for a non-lucrative permit. More in «Buying a warehouse in Spain as a foreigner».

Other niches: what to know

We do not have a separate article on these niches, so here is what a foreigner needs to know. All of them suit a self-employment permit, and for retail and most services in premises up to 750 m² the town hall licence is replaced by a declaration of compliance — no prior permit is needed (Articles 2 and 4 of Law 12/2012).

Bakery, patisserie

A bakery with its own workshop attached to the shop is not entered in the national food register RGSEAA, but it must join its region’s register by declaration (Article 2.2 of Royal Decree 191/2011). It may sell its products to other shops only in small volumes — no more than 25% of annual output or 500 kg a week — and nearby, within 50 km (Article 3 of Royal Decree 1021/2022). Supplying at scale is already food production (see below). Bread shops and patisseries are on the Law 12/2012 list: up to 750 m² — a declaration to the town hall.

Real estate agency

Throughout Spain any person or company may act as a property intermediary — without a degree or membership of a professional body (Article 3 of Law 10/2003). The exception is Catalonia: there the agents’ register is mandatory, with training, an office, liability insurance of €100,000 per claim and a €60,000 guarantee (Generalitat). The Valencian Community also has a register, but a court annulled the guarantee and insurance amounts in December 2024; in the Balearics the register is voluntary. If the business is managing holiday rentals, bear in mind the new restrictions on holiday flats covered in our article on the small hotel.

Manufacturing

Your own production is the same self-employment route, but the investment and jobs are larger, which makes the residence file stronger. If your foreign company moves production here, staff are transferred through the UGE. Most of the time goes not on the permit but on the premises and environmental permits, so start with those.

Food production: oil, cheese, beer, preserves

Production, processing, packaging and storage of food go into the national food register RGSEAA (Article 2.1 of Royal Decree 191/2011); flexible hygiene rules apply to traditional and small producers (Royal Decree 1086/2020). A brewery registers with customs and gets an excise code; beer tax is €7.48 to €13.56 per hectolitre depending on strength, with no reduced rates for small breweries (Article 26 of Law 38/1992). An olive oil mill joins the olive oil information system within a month of starting and files a declaration by the 10th of every month (Royal Decree 861/2018).

Small manufacturing and workshops: furniture, clothing, ceramics, cosmetics

An integrated environmental permit is needed only for large installations (RDL 1/2016); a workshop usually falls under a regional regime that depends on its environmental impact. In Valencia there are four levels — from a notice of a harmless activity to an environmental licence (Article 5 of Law 6/2014), in Catalonia three (Law 20/2009). Whoever makes or packs cosmetics themselves files a declaration with the medicines agency AEMPS before starting and appoints a technical manager with relevant training; whoever outsources production entirely files none (AEMPS).

Your company’s production site

If your foreign company moves production or assembly to Spain, it opens a subsidiary SL or a branch and transfers key staff within the group — see «Relocating a business and staff to Spain». The state supports industry through strategic PERTE programmes — for example, in February 2026 applications were taken for €329.7 million of decarbonisation grants (Ministry of Industry). ENISA lends €25,000 to €1,500,000 without collateral to companies with their registered office and main activity in Spain, provided their equity is at least the loan amount (ENISA). How to choose the form of presence — «Entering the Spanish market».

Where it is hard for a foreigner to enter

A foreigner opens almost any business on the same terms as a Spaniard. There are three exceptions — licences whose number is limited and whose holder is set by law.

• Pharmacy. Only a pharmacist may own a pharmacy (Article 103.4 of Law 14/1986), it may be sold only to a pharmacist, and the region plans the number of pharmacies — usually one per 2,800 inhabitants (Articles 2 and 4 of Law 16/1997).
• Tobacconist (estanco). Tobacco retail is a state monopoly; the holder must be an individual with EU citizenship who holds no other tobacconist (Article 4 of Law 13/1998, Article 26 of Royal Decree 1199/1999). A new 25-year concession is awarded at auction; an existing one can be bought from its holder if the buyer meets the same conditions (Articles 35 and 45 of Royal Decree 1199/1999).
• Taxi. The town hall sets the number of licences and rarely issues new ones, so they are bought from holders. Under the general rules a licence passes to heirs or, if it is more than five years old, to an employed driver with the town hall’s approval (Royal Decree 763/1979); in Catalonia transfer is freer — the town hall may refuse only within a month (Law 19/2003).

Autónomo, SL or an existing company

• Autónomo — you run the business as an individual and are liable with all your assets. It suits a small workshop, salon or services without partners: registration is faster and reporting simpler. Taxes and contributions — «Autónomo in Spain».
• SL (sociedad limitada) — the equivalent of a limited company: liability is limited to the contribution, and capital starts from €1. While capital is below €3,000, at least 20% of profit goes to a reserve, and on liquidation the partners answer for the difference up to €3,000 (Capital Companies Law). It is the usual choice for a business with premises, staff and investment.
• SA (sociedad anónima) — capital from €60,000, at least a quarter paid on registration. Rarely used for a small business.
• Franchise — a ready model for a fee to the franchisor; legally it is a contract, and you still set up the business as an autónomo or an SL.

If you already have a business and capital in other countries, a separate question is holding the shares through a Spanish holding company: «Holding company in Spain».

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How to start a business in Spain: step by step

Starting a business in Spain takes 4 steps as an autónomo and 6 for an SL, the same for a foreigner and a Spaniard. The first in both cases is the NIE, the foreigner’s number: without it you cannot open an account or sign the articles. An autónomo registers with the tax office and social security without a notary or a register; an SL goes through a notary and the Commercial Register. The company itself gives no right to live in Spain — the residence route is separate (see above).

Autónomo: four steps

1. NIE and a digital certificate to file online — how to get the number is in «NIE in Spain».
2. Tax office (Hacienda) — modelo 036 before the first invoice or the first business expense: activity codes, VAT and income tax regimes.
3. Social security — RETA registration with the same start date; this is also where you claim the first-year reduced contribution.
4. Town hall declaration or licence if you work from premises, plus sector registrations for your niche.

What to tick in the forms — «How to register as an autónomo in Spain».

SL: six steps

1. NIE for every founder and the director.
2. Name — a certificate from the Central Commercial Register (certificación negativa) that the name is free; it is valid for three months. The certificate does not protect the brand: that takes a separate trademark registration.
3. Bank account for the company being formed and the capital contribution — from €1 under Law 18/2022 «Crea y Crece»; the bank issues a deposit certificate for the notary.
4. Articles before a notary together with the beneficial ownership declaration (titularidad real); the tax office assigns a provisional tax number (NIF).
5. Entry in the provincial Commercial Register and the final NIF; then tax registration, an EORI number for trade with other countries, and social security registration of the director and staff.
6. Activity licence from the town hall and sector registrations — by niche, see the table above.

Online through the CIRCE system and with standard articles, an SL is registered faster and cheaper than with bespoke ones. In practice, members of business chats paid the notary and the register between €170 and €1,100 in 2023–2025 — the type of articles and the city explain the range, and powers of attorney and translations come on top. The order is strict: skipping a step blocks the next one. Our turnkey SL or autónomo registration takes you through it without running between offices.

Documents and a bank account for your business

Registering an SL in Spain takes 5 documents: each founder’s passport and NIE, the name certificate, the bank certificate of the capital deposit, the articles signed before a notary and the declaration of beneficial owners — everyone holding more than 25% of the company. If a founder is a foreign company, add an extract from its register with an apostille and a sworn translation. An autónomo needs an NIE or a TIE card, a business address for modelo 036 and a Spanish account from which social security collects contributions.

A company account is opened differently from a personal one: the bank checks the director, the company itself, its beneficial owners and its planned business. Major banks open accounts online only for individuals and ask the director of a new SL to come to a branch. The account works in full once the bank has the deed and the final NIF — in practice up to a month. If you are putting serious capital into the company, gather the documents on its origin before the deposit, not after the bank’s first request. Russian citizens without an EU residence permit face a €100,000 deposit limit. More in the «Business account for an SL» section of our article on bank accounts in Spain.

Business taxes in 2026

• SL corporate tax — the general rate is 25%. In 2026 micro-companies with turnover up to €1 million pay 19% on the first €50,000 of profit and 21% on the rest, companies with turnover up to €10 million pay 23%, and new companies pay 15% in their first profitable year and the next one (Article 29 and Transitional Provision 44 of the Corporate Tax Law). In the Canary Islands Special Zone (ZEC) the rate is 4% — on part of the profit and subject to investment and job conditions.
• An autónomo pays income tax on a progressive scale, in quarterly advance payments, and a monthly social security contribution based on actual income.
• VAT — the general rate is 21%, the reduced 10% applies to hotels and catering (VAT Law).

Returns are filed quarterly on a strict calendar; a fine applies even to a late zero return, so the reporting is usually handed to gestor services. How a gestor differs from an accountant and how to choose a gestor — in a separate article. The company filing calendar is in «SL company tax filings in Spain», and all taxes for residents and businesses in «Taxes in Spain».

Tax reliefs for a new business

A new company in Spain pays 15% corporate tax instead of the general 25% — in its first year with a positive tax base and the next one (Article 29 of Law 27/2014). The relief does not apply if the company belongs to a group, holds assets (entidad patrimonial) or continues a business already run by related persons — including a partner with more than 50% who ran it as an autónomo in the year before the SL was formed.

• An autónomo in the first year pays a reduced social security contribution of €80 a month plus the MEI surcharge — for 12 months regardless of income and another 12 if income is below the minimum wage (Article 38 ter of Law 20/2007). The 2026 figures are in «Autónomo taxes and contributions».
• A founder who moved for an innovative project can opt for the Beckham regime: 24% on Spanish income up to €600,000 a year instead of the progressive scale — in the year of the move and the next five (Article 93 of the Personal Income Tax Law). Conditions — «The Beckham Law in Spain».
• Research and innovation reduce corporate tax through R&D&i deductions (Article 35 of Law 27/2014).

State support: grants, ENISA, CDTI and ICO

A new business in Spain is backed by three state institutions and the programmes of 17 autonomous communities. ENISA grants participating loans of €25,000 to €1,500,000 without collateral or guarantees; CDTI funds technology projects with grants and loans, and young technology companies through the NEOTEC programme; ICO provides subsidised loans through partner banks. The regions add their own subsidies for starting up, hiring and equipment.

A separate advantage that is rarely remembered at the start is access to Spanish and European subsidies: they are open both to small companies and to autónomos (self-employed). Our grant application support helps you choose a programme and put the application together. Grantomat helps you keep track of the calls themselves: it checks them five times a day and sends a notification when a suitable programme appears.

Which programmes exist and how they work — «Business grants in Spain».

Frequently asked questions

What business can a foreigner open in Spain?

Almost any: a cafe, small hotel, shop, salon, workshop, production or real estate agency. The only ones effectively closed are licences with a limited number of places: only a pharmacist may own a pharmacy, only an EU citizen a tobacconist, and taxi licences are capped by the town hall.

Does a business in Spain give residence?

Not by itself. A non-EU citizen needs a self-employment permit for an ordinary business — one year at first, the startup visa for an innovative project, and a staff transfer if their foreign company comes to Spain. The golden visa was abolished from 3 April 2025.

Which should I choose for a business in Spain: autónomo or SL?

Autónomo suits a small business without partners: registration is faster and reporting simpler, but you are liable with all your assets. An SL with capital from €1 limits liability to the contribution and suits a business with premises, staff and investment.

What corporate tax does a company pay in Spain in 2026?

The general corporate tax rate is 25%. In 2026 micro-companies with turnover up to €1 million pay 19% on the first €50,000 of profit and 21% on the rest, companies with turnover up to €10 million pay 23%, and new companies pay 15% in their first profitable year and the next one.

Which businesses in Spain can open without a prior licence?

Shops, launderettes, beauty salons, bread shops and patisseries, language courses and other retail and services on the Law 12/2012 list: in premises up to 750 m² a declaration to the town hall replaces the licence. Cafes and car repair workshops are not on this list.

Can a foreigner open a pharmacy or a tobacconist in Spain?

A pharmacy only if they are a pharmacist: the law allows only pharmacists to own one. A tobacconist only if they are an EU citizen, and the 25-year concession is awarded at auction.

Can I buy an existing business in Spain and get residence?

The purchase itself does not give residence, but a working business is a strong basis for a self-employment permit if you run it yourself. The main risk of the deal is the seller’s tax, contribution and staff debts.

How much does it cost to set up an SL in Spain?

You pay the notary and the Commercial Register, and the capital can be as little as €1. Standard articles filed through the CIRCE system cost less than bespoke ones. In practice, members of business chats paid the notary and the register between €170 and €1,100 in 2023–2025, depending on the articles and the city, before any lawyer or translation fees.

Do I need to pay in €3,000 of share capital for an SL?

No. Since October 2022 the minimum capital of an SL is €1 (Law 18/2022 «Crea y Crece»). While capital is below €3,000, at least 20% of profit goes to a reserve, and on liquidation the partners are jointly liable for the company’s debts up to the difference to €3,000.

What tax reliefs are there for a new business in Spain?

A new company pays 15% corporate tax instead of 25% in its first profitable year and the next one. An autónomo pays a reduced contribution of €80 a month plus the MEI surcharge for the first 12 months. A founder who moved for an innovative project can use the Beckham regime — 24% on income up to €600,000 a year.

What documents do I need to register a business in Spain?

For an SL — the founders’ passports and NIEs, the name certificate, the bank certificate of the capital deposit, the notarised articles and the beneficial ownership declaration. For an autónomo — an NIE or TIE, modelo 036 at the tax office, RETA social security registration and a Spanish account for contributions.

Can I open a bank account for an SL in Spain remotely?

As a rule, no: major banks open accounts online for individuals, but the director of a new company is asked to come to a branch. The bank checks the company, its beneficial owners, its planned business and the origin of the capital, and the account works in full after registration and the final NIF.

Key points about doing business in Spain as a foreigner

• You can open almost any niche; the only ones effectively closed are licences with a limited number of places — pharmacies, tobacconists, taxis.
• A business does not give residence by itself: an ordinary niche means self-employment, an innovative project the startup visa, moving your company a staff transfer.
• The licence procedure depends on the niche: sometimes a declaration to the town hall is enough, sometimes regional registrations and the food register are needed.
• A small business usually chooses autónomo or an SL with capital from €1.
• The order: NIE → autónomo (tax office and social security) or SL (name, account, notary, register) → town hall licence.
• Corporate tax for a new company is 15% in its first two profitable years, for micro-companies in 2026 — 19–21%.
• State support means ENISA loans of up to €1.5 million without collateral, CDTI and ICO programmes and regional subsidies.

Sources

• Royal Decree 1155/2024 — foreigners regulation, Articles 83–85
• Law 14/2013 — startup visa and staff transfers
• Capital Companies Law (RDL 1/2010)
• Law 18/2022 «Crea y Crece» — SL capital from €1
• Law 20/2007 — self-employed statute, reduced contribution (Article 38 ter)
• Law 35/2006 on personal income tax — Beckham regime (Article 93)
• Corporate Tax Law (Law 27/2014)
• VAT Law (Law 37/1992)
• Law 12/2012 — retail and services without a prior licence
• Royal Decree 191/2011 — RGSEAA food register
• Royal Decree 1021/2022 — food retail
• Law 34/2002 (LSSI) — e-commerce
• Law 10/2003 — property intermediation
• Organic Law 8/2021 — child protection
• Royal Decree 9/2015 — register of agricultural holdings
• Law 38/1992 — excise duties, Article 26
• Law 14/1986 — pharmacies, Article 103
• Law 13/1998 — tobacco market
• Royal Decree 763/1979 — urban taxis