Registering a business in Spain: autónomo and S.L.
Most people who move here do not need a company. Self-employment as an autónomo covers freelancers, consultants, online sellers and small services — it is registered in days and costs a fraction of a company. We start by telling you which of the two you actually need, and we say it before you pay us anything.
Autónomo or S.L.: the fork that decides everything
The choice is not about status or image. It is about liability, the tax rate and how much administration you take on.
| Autónomo | S.L. | |
|---|---|---|
| What it is | You, working for yourself | A separate legal entity |
| Liability | Personal, with your own assets | Limited to the company, with exceptions |
| Tax on profit | IRPF, a progressive scale | Corporate tax, 25% — 15% for the first two profitable years |
| Registration | Days | Weeks: notary and the commercial register |
| Running costs | Social security contributions plus accounting | Accounting, accounts filed annually, more paperwork |
| When it makes sense | Freelance work, consulting, online sales, small services | Partners, investors, staff, licences, real turnover |
A common mistake is to register a company “to look serious”. It costs more every month, it does not make you more credible to a Spanish client, and it does not give you residence. If in doubt, start as an autónomo: switching to a company later is normal and cheap. The reverse is not.
Autónomo registration — €80 + IVA
One payment. Everything in this list is inside it, including the parts people usually find out about later.
- Full registration of your economic activityOur gestor selects the activity codes (epígrafes) for you. What we need from you is a detailed description of what you actually do — the codes follow from it, and a wrong code is the thing that later restricts invoicing and deductions.
- Registration in the tax office and social securityModelo 036 with Hacienda and the alta with Seguridad Social, in the right order and with the right dates.
- OSS VAT registrationIf you sell to consumers in other EU countries, the one-stop-shop registration is included, not billed as an extra.
- Later changes and closing downAdding an activity, changing a code, pausing or closing your autónomo status — all of it is included, whenever it happens.
Digital certificate: free, and we take the appointment
You will need an electronic certificate for almost everything. It is issued free of charge by the Spanish Mint (FNMT) — nobody should be selling it to you. The only awkward step is the in-person identity check, and we book that appointment for you. The full instruction is published on the FNMT site.
What comes after registration: monthly accounting
Registration takes a few days. Running an activity means quarterly declarations, invoices and expenses. That is a separate, ongoing service, and this is what is inside it:
- Any number of invoices — the fee does not depend on how many you issue.
- All expenses recorded, with the gestor deciding which ones are actually deductible and which are not. This is where most self-filed accounts go wrong.
- Every declaration related to your activity, including the annual summaries 347 and 390.
- Invoicing inside and outside the EU, with the gestor telling you exactly what each invoice must contain and which VAT treatment applies.
€80 + IVA a month. The same figure as the one-off registration, and it does not change with your turnover: a quiet month costs the same as a busy one, because the declarations are filed either way. What is not included is the annual personal income tax return.
Other forms: S.A., branch and representative office
Autónomo and S.L. cover almost every case. The other three are rarely needed — but when they are, it is obvious.
- S.A., a public limited companyMinimum capital €60,000, a quarter paid at incorporation. It makes sense when shares will be issued and outside investors are coming in. For a small business it is overkill: the same duties as an S.L. plus heavier reporting.
- Branch (sucursal)Not a separate legal entity: the parent company answers for its obligations. It fits a foreign company entering the Spanish market under its own name without creating a new entity.
- Representative office (oficina de representación)No commercial activity is allowed — only promotion, partner search and market research. Almost no tax, but no invoicing either.
Autónomo contributions and taxes: what you pay every month
This is the second question after the registration fee and the more important one: registration happens once, contributions every month.
- Contributions follow your real incomeSince 2023 the system is tied to net income: fifteen brackets, you pick the base from your own forecast and may change it up to six times a year. The contribution is that base multiplied by 31.5% (in 2026 this includes the intergenerational equity mechanism, MEI, of 0.9%).
- The first year is €80 a monthThe tarifa plana: €80 a month for the first twelve months if you are registering as an autónomo for the first time. Another twelve months at the same rate if your annual net income stayed below the minimum wage.
- We do not print the bracket tableIt is approved year by year and it changes. Memorising a figure from somebody’s article is pointless: the gestor calculates your base from your income forecast and adjusts it during the year.
- Taxes are separate from contributionsIRPF with quarterly payments on account (modelo 130), VAT quarterly (modelo 303), the annual summaries 390 and 347, modelo 349 for transactions with EU counterparties, and 111 and 115 if you withhold tax from contractors or pay rent.
Registering an S.L.
The route is standard, the timing is not: the bottlenecks are the notary and the bank, not the paperwork.
- Company nameA negative name certificate (certificación negativa de denominación social) from the Registro Mercantil Central: you propose up to five names, the register confirms one is free.
- NIE for the foundersWithout it neither the notary nor the register will proceed. If you do not have one yet, this is what sets the overall timeline.
- Bank account and capitalSince 2022 an S.L. can be formed with share capital of €1 instead of the old €3,000 — but with two conditions: 20% of profit goes to the legal reserve until capital and reserves reach €3,000, and if the company is wound up the shareholders answer jointly for the difference up to €3,000. Most guides still say €3,000; that norm has changed.
- Deed before a notaryThe founders sign the articles of association. This can be done by proxy, which is how founders abroad usually do it.
- Registro Mercantil and the CIFRegistration of the company and its tax number.
- Tax office and social securityRegistration of the activity, the administrator’s status, and the books.
We quote an S.L. per case: the work is genuinely different depending on the number of founders, whether everyone is in Spain, whether powers of attorney are needed and what the company will actually do. Tell us the situation and you get a figure, not a range.
How long it takes to open a company in Spain
These are practice, not statutory terms: the law sets none here. The notary’s diary, the bank and the register decide.
| Name certificate | Usually 1–3 working days |
| NIE for the founders | From days to months, depending on the country and appointment. This is the deciding timescale |
| Deed before the notary | One visit, on a date the notary gives you |
| Registro Mercantil | Usually 1–3 weeks |
| Tax office and social security | Days |
If every founder already has a NIE, a fully working company takes roughly three to five weeks. If not, count the timescale from the NIE.
What the price of an S.L. is made of
We quote the whole figure, third-party fees included. A “from €500” price tag that excludes the notary and the register is not a price but bait: the real number arrives when saying no has become awkward.
- the name certificate — a register tariff;
- the notary’s tariff for the deed — it depends on the capital and the length of the document;
- the Registro Mercantil fee for entering the company;
- a power of attorney and a sworn translation — if a founder cannot travel;
- our own work: preparation, attending the notary, tax registration.
That is why business communities report such a spread. In 2025 members quoted anything from €170 for the notary and register in Valencia and about €700 all-in in Tarragona to €1,100 for the notary plus €480 to a lawyer for bespoke articles in Barcelona; intermediaries asked up to €2,500 for a turnkey job. The real fork is the articles of association: standard articles (estatutos tipo) filed electronically through CIRCE are faster and cheaper, while bespoke articles with special rules between partners are charged by the length of the deed and usually need a lawyer. Standard articles work when there is one founder or the partners’ shares and rights are simple.
Can a company be opened remotely
Yes, and it happens more often than people think. The deed is signed by proxy and nobody has to fly in. Two steps, however, do not go away: the NIE has to be obtained — through a Spanish consulate or by proxy here — and the power of attorney has to be notarised, apostilled and translated by a sworn translator. The practical conclusion: opening remotely is possible; opening remotely and quickly at the same time almost never is.
Autónomo registration for a digital nomad visa
Self-employed applicants for the digital nomad residence permit undertake to register with Spanish social security as autónomos. When the application goes through a Spanish consulate, the undertaking alone is often not enough: the consulate may ask for proof that the application for alta in RETA has already been filed (justificante de presentación de la solicitud de alta en el RETA). You do not need the visa for this, and you do not need to be in Spain: the application is filed online on the Social Security portal Import@ss without a digital signature, no earlier than 60 days before the start date of the activity. Help with this application is part of the autónomo registration for €80 + IVA. Step by step: how to register as an autónomo in Spain.
The bank account: the real bottleneck
Both an autónomo and a company need an account, and it is the account that usually delays the launch. The bank looks not at your legal form but at where the money comes from and how you are connected to Spain: NIE, address, residence permit or the lack of one. A non-resident will get an account, but from a narrower set of banks and with more questions. An S.L. adds its own twist: at incorporation the account is opened for a company that does not exist yet, and not every branch knows how to do it — sometimes changing bank is faster than convincing one manager.
Licences: when registration is not enough
If the activity is entirely online, you can work as soon as you are registered. If there is a physical place — a bar, a shop, a salon, a workshop — you also need an opening permit from the town hall: in simple cases a declaración responsable, which lets you start straight away, and in noisy or food-related ones a full licence with a project and inspections. Each municipality sets its own requirements, and this is the part where generic instructions do not exist.
What taxes a business pays in Spain
Briefly, and only the part that follows from registration. The rates and deductions are covered in a separate article; there is no point repeating it here.
| Corporate tax | The general rate is 25%. Newly created companies pay 15% in their first profitable year and the year after. |
| Autónomo income tax | IRPF on a progressive scale with quarterly payments on account. It is charged on profit, not turnover: allowable expenses reduce the base — which is exactly why the activity codes matter. |
| VAT (IVA) | The standard rate is 21%, with reduced rates of 10% and 4% for certain goods and services. Declared quarterly, with a separate annual summary. |
| Your own contributions | For an autónomo they are independent of tax and are due even in a loss-making month. A company director is registered under separate rules. |
Full detail on rates, the Beckham law and what a resident owes: taxes in Spain.
Employees
Both a company and an autónomo can hire. The first employee brings a Spanish-form employment contract, registration as an employer with social security, monthly contributions for the employee, payslips and the 111 and 190 returns for withheld tax. That is payroll rather than bookkeeping, and it is costed separately from the accounting of your activity.
A company does not give you residence
This is the most expensive misconception in this area. Registering an S.L. gives you a company, not the right to live in Spain. Residence comes from a separate route — the startup visa for an innovative project, the highly qualified professional permit through employment, the digital nomad permit for remote work, or self-employment as an autónomo through cuenta propia. If someone sells you a company as a path to a residence card, they are selling you the wrong thing.
Questions we are asked before signing
How much does it cost to open a company in Spain?
Autónomo registration is €80 + IVA one-off, and monthly accounting is €80 + IVA a month. An S.L. is quoted per case and quoted in full, notary and register included: a “from €500” price that excludes third-party fees has nothing to do with the real figure.
Do I have to deposit €3,000 to open an S.L.?
No. Since 2022 the minimum capital of an S.L. is €1. While capital plus reserves stays below €3,000, 20 per cent of the profit goes to a reserve, and on liquidation the partners are jointly liable for the shortfall up to €3,000. Paid-in capital is not a deposit frozen in the account: once the company is registered, it spends it on its business.
Which is better, an autónomo or an S.L.?
There is no single switching point: it is calculated from your profit, your costs and how much you take out. We do that calculation before you register, not after — converting later costs more than choosing correctly.
Can I open a company without a residence permit?
You can incorporate as a non-resident: what you need is a NIE, not a residence card. But if you intend to actually run the company from inside Spain, the question of your status will arise — and it is answered by a residence route, not by the company.
Can I register as an autónomo without living in Spain yet?
You need a NIE and a tax address in Spain. Being physically present is not required for every step, but the activity has to have a real place. Tell us your situation and we will say plainly whether it works.
Do I have to describe my activity in detail?
Yes, and it is the one part nobody can do for you. The gestor picks the codes from your description; a vague description produces a code that later blocks an invoice or a deduction.
What if I earn nothing in a given month?
The declarations still have to be filed, and the fee is still charged. Contributions to social security also continue. This is the part people underestimate when they compare us to doing it themselves.
Can you close the activity later?
Yes, and closing is included in the registration fee. So are any modifications along the way.
Is the digital certificate really free?
Yes. The FNMT issues it at no cost. What we do is take the appointment for the identity check and walk you through the steps.
How it went for others
Three of our own cases where registering was not the goal but a step. The facts are real; names and details are changed.
Tell us what you do
Describe the activity in a couple of sentences and say where you are now. We will tell you whether you need an autónomo or a company, what it costs in your case and how long it takes.
Ask a question
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