A foreigner can open a business in Spain in almost any niche — the exceptions are capped licences: pharmacies, tobacconists, taxis. But for a non-EU citizen the business gives no right to live here: you need a self-employment permit, or the startup visa for an innovative project. Below are 18 niches with requirements, residence route and taxes.
The page works as a map: first a table of all niches, 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 order of steps and taxes.
What business you can open in Spain: 18 niches
The table shows what matters to open and which residence route suits an owner who runs the business personally. 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.
| Niche | What matters to open | Residence route | Details |
|---|---|---|---|
| Cafe, bar, restaurant | town hall permit, APPCC food safety plan, terrace separately | self-employment | opening a cafe |
| Small hotel, hostal, casa rural | regional tourism register, limits on new places | self-employment | small hotel for foreigners |
| Campsite and glamping | rural land, flood zones, regional decree | self-employment | campsite and glamping for foreigners |
| Car repair workshop | workshop registration with the region, plate, town hall licence | self-employment | opening a car repair workshop |
| Self-service launderette | declaration to the town hall up to 750 m², no prior licence | self-employment | opening a launderette |
| Winery | vine planting quota, producer registers | self-employment | winery as a business |
| Existing business (traspaso) | seller’s debts, deal taxes, premises lease | self-employment | buying an existing business |
| Tech startup | innovation, ENISA report | startup visa | Spanish startup visa |
| Moving your company and team | Spanish subsidiary or branch, staff transfer | staff transfer | relocating a business and staff |
| Bakery, patisserie | regional food register, declaration to the town hall | self-employment | below |
| Beauty salon, barber, nails | declaration to the town hall up to 750 m² | self-employment | below |
| Shop and online retail | town hall declaration; for a website — e-commerce law and OSS | self-employment | below |
| Real estate agency | unregulated profession; mandatory register in Catalonia | self-employment | below |
| Language school, kids’ club | no education authority permit; certificate for work with children | self-employment | below |
| Farming, olives | farm register; young farmer aid up to age 40 | self-employment | below |
| Food production | RGSEAA food register; for beer — excise code | self-employment | below |
| Small manufacturing, workshops | regional environmental permit; for cosmetics — AEMPS | self-employment | below |
| Your company’s production site | industrial land, licences, industrial programmes | staff transfer | below |
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 is 10%, on alcohol in a bar 21%. 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».
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.
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.
Shop and online retail
A retail shop up to 750 m² opens with a declaration to the town hall. 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).
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.
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 only for teaching that leads to an official qualification. 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».
Farming, olives
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».
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».
Tell us your situation — we reply within the hour
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, one shop per person, and the 25-year concession is awarded at auction (Article 4 of Law 13/1998).
- 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».
How to open: the order of steps
SL registration is the same for a foreigner and a Spaniard. The company itself gives no right to live in Spain — the residence route is separate (see above).
- NIE — the foreigner’s number; without it you cannot open an account or sign the articles.
- Name — a certificate from the Central Commercial Register that the name is free. The certificate does not protect the brand: that takes a separate trademark registration.
- Bank account for the company and the capital contribution.
- Articles before a notary, then registration in the Commercial Register.
- Company tax number and tax registration, the EORI number for trade with other countries; social security registration of the director and staff.
- Activity licence from the town hall and sector registrations — by niche, see the table above.
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.
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.
Grants and subsidies
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.
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.
- Corporate tax for a new company is 15% in its first two profitable years, for micro-companies in 2026 — 19–21%.
Sources
- Royal Decree 1155/2024 — foreigners regulation, Articles 83–85
- Law 14/2013 — startup visa and staff transfers
- Capital Companies Law (RDL 1/2010)
- 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
- What business you can open in Spain: 18 niches
- Which residence permit your own business gives in Spain
- Niches with a detailed guide
- Other niches: what to know
- Manufacturing
- Where it is hard for a foreigner to enter
- Autónomo, SL or an existing company
- How to open: the order of steps
- Business taxes in 2026
- Grants and subsidies
- Frequently asked questions
- What business can a foreigner open in Spain?
- Does a business in Spain give residence?
- Which should I choose for a business in Spain: autónomo or SL?
- What corporate tax does a company pay in Spain in 2026?
- Which businesses in Spain can open without a prior licence?
- Can a foreigner open a pharmacy or a tobacconist in Spain?
- Can I buy an existing business in Spain and get residence?
- Key points about doing business in Spain as a foreigner
- Sources
