Business in Spain: autónomo, S.L. and taxes without illusions
Here you'll find practical guides for those planning their own business in Spain: registering as an autónomo (self-employed), launching an S.L. company, the taxes IVA, IRPF and impuesto de sociedades and a step-by-step launch plan for the immigrant entrepreneur. Three principles of this section:
Primary sources only. Every figure and procedure comes with a link to the BOE, Agencia Tributaria or Seguridad Social (the Spanish social security system) — not to forum retellings.
Real procedures, step by step. Alta en Hacienda (registration with the Spanish tax authority), RETA contributions, the notary and the Registro Mercantil — how it works in practice and how long it takes.
No workaround schemes. We only cover legal ways to do business in Spain.
The key requirement is a legal status with the right to work. Without a residence permit that allows such activity, you can neither work as an autónomo nor fully run an S.L. If you don't have a status yet, start with the article “How to Get a Residence Permit in Spain” — and the related services block below will point you to the routes that suit entrepreneurs in particular.
Where to start: if you're still choosing between the two forms — autónomo or S.L. — start with the overview article “Your Own Business in Spain”, then move on to the dedicated guides on registration and taxes.
Alta en Hacienda (Modelo 036), registering with RETA, the cuota based on real income, IRPF and Modelo 130, IVA and Modelo 303 — the entire self-employed path, step by step.
Founders and the NIE (foreigner identification number), share capital from 1 €, the notary and the escritura, obtaining a NIF, registration in the Registro Mercantil, a bank account — stages, timelines and typical mistakes.
IVA rates of 21/10/4 %, IRPF for autónomos, 25 % corporate tax for an S.L., the filing calendar (Modelo 303, 390, 111, 200, 202) and Verifactu requirements.
A legal status with the right to do business, choosing between autónomo and S.L., a bank account, why you need a gestor (an administrative and tax agent) and the mistakes most often made at the start.
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Related Services and Sections
Business almost always goes hand in hand with legalization and tax planning — these pages will help you see the full picture:
This section is for reference: rates, contributions and declaration forms in Spain are revised regularly, and the optimal setup depends on your status and turnover. Before registering a business, double-check the details against current official publications and with a specialist who knows your situation.
First a Legal Status, Then the BusinessFree case review: we'll find the residence permit route that fits your situation and tell you which form of activity is open to you.