How to register a business in Spain (2026)

In Spain, becoming an autónomo (self-employed) is the simplest way to start on your own: free registration with the Tax Agency (form 036) and Social Security (RETA). To limit your liability or have partners, a Sociedad Limitada (SL) can be set up with just €1 of capital before a notary, with free help from an Entrepreneur Support Point (PAE).

Checked on 2026-10-28. Rules change: confirm with the official office before paying.

Where to register

PAE / CIRCE – Ventanilla Única Empresarial (Ministerio de Industria y Turismo)

Which legal form to choose

Autónomo (sole trader)

For whom	Starting alone, with no capital and no notary; ideal to test an activity or work freelance
Capital	None
Liability	Unlimited: your personal assets cover business debts; the “Emprendedor de Responsabilidad Limitada” status can protect your main home, under conditions
Tax	Personal income tax (IRPF, progressive) on your profit, under direct assessment; 20% quarterly prepayments (form 130); VAT to charge (usually 21%)

Sociedad Limitada (SL), alone or with partners

For whom	Separating your personal assets from the business, having partners (1 minimum) or reassuring clients and banks
Capital	€1 minimum (Ley Crea y Crece, 2022); while capital is under €3,000, 20% of profit goes to reserves and, on liquidation, partners are liable up to €3,000
Liability	Limited to each partner's contribution (unless you give a personal guarantee)
Tax	Corporate tax 2026: 15% for the first two profitable years of a new company, then 25%; micro-company (turnover under €1M): 19% up to €50,000 profit, 21% above

The steps

Choose your status: autónomo to start alone, Sociedad Limitada (SL) to limit your liability or have partners.
Get your NIE if you are a foreigner, plus an electronic ID (Cl@ve or digital certificate) for online procedures.
Visit a PAE (free help) or use the virtual PAE at paeelectronico.es to fill in the Single Electronic Document (DUE) in CIRCE.
SL: request the name availability certificate from the Central Commercial Registry, then deposit the capital (€1 minimum) in a bank account.
SL: sign the incorporation deed before a notary within 3 months of the name certificate; standard bylaws are faster.
SL: the company is entered in the provincial Commercial Registry and receives its final NIF (tax number).
Declare the start of your activity to the Tax Agency (form 036) before starting, with your IAE activity code.
Register with RETA (self-employed Social Security) up to 60 days before starting, and request the reduced contribution then.
If you open premises, check the licence with your town hall (ayuntamiento), then open a bank account for the business.

Documents

DNI (Spanish citizens) or NIE and passport (foreigners)
Residence and self-employment work permit if you are not an EU citizen (check with the one-stop shop)
Electronic ID: Cl@ve or digital certificate
IAE and CNAE activity codes, start date and business address
Estimate of your annual net income (it sets your RETA contribution)
Bank details (IBAN) for the contribution direct debit
SL: name availability certificate from the Central Commercial Registry
SL: bank certificate of capital deposit (or founders' statement before the notary)
SL: bylaws (standard or custom) and notarial incorporation deed

How much it costs

Autónomo: free registration (form 036 and RETA). SL through CIRCE with standard bylaws and capital up to €3,100: €60 notary and €40 registry, plus VAT; otherwise €150 and €100, plus VAT. BORME publication free; incorporation exempt from tax (ITP-AJD). Price of the name certificate: check with the one-stop shop.

How long it takes

Through CIRCE, setting up a company or registering with RETA takes 1 to 10 days, depending on whether standard bylaws are used. SL with standard bylaws: notary appointment within 12 working hours, registry entry within 6 working hours. The name certificate is valid 3 months. RETA: up to 60 days before starting, at the latest on the day.

Taxes

Autónomo: progressive IRPF on profit and 20% prepayments each quarter (form 130). Withholding on your professional invoices to companies: 15%, or 7% in your first year and the next two. VAT: 21% (reduced rates 10% and 4%), filed quarterly. SL 2026: 15% (new company), then 25% or 19-21% (micro-company).

Social security

Autónomo (2026): monthly contribution based on your real net income, in 15 brackets; 31.5% of the base, i.e. €205.88 to €607.35 per month on each bracket's minimum base. It is later adjusted to your real income. A partner who manages and controls an SL: usually in RETA (rules to check with the one-stop shop).

Support and funding

Reduced contribution for new autónomos (tarifa plana) — First RETA registration or none in the last 2 years: reduced contribution for 12 months, extendable 12 months if your net income stays below the minimum wage; request it when registering
Lump-sum unemployment benefit (pago único) – SEPE — People on contributory unemployment benefit with at least 3 months left: one-off payment to invest in the business, to request before registering with RETA
ENISA participative loan — Companies (SMEs) established in Spain: loans from €25,000 to €1,500,000 without guarantees; equity at least equal to the amount requested
Entrepreneur Support Points (PAE) — Free support to set up your company or register as autónomo through CIRCE, plus information on public aid

Find a professional (official directories)

Watch out

The reduced contribution (“tarifa plana”) must be requested when you register with RETA, not later; its 2026 amount must be checked with the one-stop shop (€80/month from 2023 to 2025). PAE help with CIRCE is free: no need to pay an intermediary for it. Autónomo: your personal assets cover the debts.

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