License to open and operate a business in spain. Short Term Rentals in Spain: Legal Aspects of Housing Delivery Multimedia Licensing in Spain

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Registration of your business in Spain

First of all, you must register with one of the Spanish tax authorities to pay the tax on economic activities (Impuesto sobre actividades económicas). You can find the contact information and address of the local tax office to contact on the official Agencia Tributaria website. To register, you will need a passport and NIE number. You will need to select a category depending on the type of activity, and you will be assigned a special code. This registration makes it easier for the administration to keep track of taxes and social security contributions.

Then you need to fill out the Modelo 036 or 037 form and receive a personal tax certificate for payment of personal income tax (Impuesto sobre la Renta de las Personas Físicas or IRPF).

Registration in the social insurance system

After registering your business with the tax authorities, you have 30 days to also register with social security and notify that you will be a sole proprietor. Individual entrepreneurs are registered under a special regime for autonomous workers (Régimen Especial de Trabajadores Autónomos or RETA). To do this, you will need a passport, NIE, form 036 or 037, a completed application, registration in Spain. To get free health care from state system as an individual entrepreneur, you should join a health insurance fund (mutua) organized through the RETA system. You can also issue a medical record for all dependent family members living with you.

Taxes when opening an individual entrepreneur in Spain

If you register as a sole proprietor residing in Spain, you will pay taxes at the same rates as everyone else. But how and when you need to file your tax return will depend on what kind of business you do. Every year you must complete the Declaración de la Renta according to the official Model 100. Some freelancers will also have to complete the quarterly Modelo 130 declarations.

Depending on the nature of your job, you can pay tax in two different ways: withholding tax from income (reviews) or making advance payments. In the first case, this means that every time you bill another entity, it must deduct a certain percentage of your invoice in order to pay to the tax office as an advance income tax on your behalf. In 2017, this retention rate is 15% (can be reduced to 7% in the first three years of operation).

If 70% of the counterparties for which you work as an individual entrepreneur are businesses that pay withholding tax on your behalf, then you should fill out Form 130 every quarter and pay 20% of your profits to the tax office as advance tax payments. If you pay tax under a modular system of calculation, then you must use Form 131. The form must be completed in the first 20 days of each quarter - in January, April, July and October.

You can deduct the following expenses from your tax return, provided that you have the appropriate receipts: Social Security contributions; expenses for accounting and consulting services; telephone and internet; purchase of stationery and office equipment; transportation costs during work, etc.

It is also worth considering that if you, as an individual entrepreneur, earn more than the annual minimum wage (9,906.40 euros in 2017), you are required to pay social security contributions. These contributions entitle you to free medical care and a pension if you have paid the contributions for a minimum of 15 years.
Most autonomous workers pay a flat rate of € 265 per month regardless of how much they earn. It should be borne in mind that you must make tax payments even if you did not have a profit this month.
For new individual entrepreneurs in Spain, the state offers preferential tax programs. For example, if you have registered as an individual entrepreneur within the last five years, you can apply for an 80% discount for the first six months, a 50% discount for the next six months, and a 30% discount for three months. Those under 30 can also benefit from these discounts. Women returning to labor activity after maternity, can receive full tax exemption for 12 months.

The information in this article is only a general description of the registration procedure. You should seek the advice of a specialist on your specific issues.
If you need help filling out an individual entrepreneur or filling out tax returns, you can hire an administrator and / or accountant to act as a liaison between you and the Spanish tax system.

Opening your business in Europe, having previously received a residence permit, is a completely feasible idea. It can be realized thanks to the design program. The most popular area of \u200b\u200bthe program remains the purchase of real estate. Since 2017, the "gold" residence permit card gives the right to a foreign investor to work and do business in Spain. It becomes the basis for unlimited residence in the country and the opening of an enterprise here. In today's article, we will show you how to become a Spanish entrepreneur.

How to get a residence permit in Spain by investment?

An investor residence permit in Spain can be obtained by foreigners who have bought real estate in the country worth at least 500 thousand euros. With this status you can:

live in Spain for an unlimited time
become a tax resident
open an enterprise
receive income from its activities

For the sake of fairness, it should be noted that taxes in Spain are quite high, so many wealthy people choose or to register a business. These countries have some of the most liberal tax systems in Europe. However, life circumstances, goals and objectives are different for everyone, and there are people who find it important and convenient to open an enterprise in Spain.

By the way, the program assumes 2 more ways for wealthy people who want to take part in the development of the Spanish economy. Here you can invest an amount of 1 million euros or more in the share of a company registered in this country. In return, get the investor's “gold” residence permit. The second way involves opening a bank deposit for the same amount - from 1 million euros. Investments must be in the country's economy for 5 years.

Can I work in my own company?

Since 2017, the investor's residence permit gives the owner the right to work in Spain. You will be able to absolutely officially receive income from the activities of the enterprise as a founder - for this you do not need to become a tax resident of this country. If you want to obtain tax residency, then you need to live in Spain for more than 183 days a year. Given that you really plan to open a company and work in it, this requirement will not be a problem.

By law, one of leadership positions must be occupied by a person eligible to work in Spain. Since the investor's residence permit gives you such a right, then you will not have any problems here either - you yourself will be able to manage the company and receive an official salary.

If you do not plan to live in Spain, apply for tax residence, then you will need a person who is a resident of Spain who has the right to work in the country. This trustee will serve as the manager.

7 steps to registering a business in Spain

So, you have received a Spanish residence permit for the purchase of real estate or opening a deposit. And now you are planning to open your own business in order to live on the income from this business. In general, the registration of a company will take about a month. What are the steps to take?

Step 1

You need to make sure that the name you plan to give your company is not taken. For this, a special portal works, where within 3-5 days you can receive a certificate of the name of the company.

Step 2

You go to the bank, present the received certificate and open an account. If you received a residence permit as an investor, then you already have this account. You need to contribute money to it as an authorized fund. If you register a company with limited liability (SL), then the minimum amount is € 3006. If joint-stock company (SA) then 60,101 euros. In return, the bank will issue you with a Certificado del Desembolso Efectuado - a certificate of account availability.

Step 3

With the issued documents, you visit a notary, to whom you provide information about the future company, directions, sphere, geography of activity, about the founder and managing person. The notary draws up Objeto Social and Domiciliación Social within 3-4 days - the act of establishing the company.

Step 4

The next step is to visit the local tax office and obtain a temporary Número de Identificación Fiscal (NIF) - a fiscal identification number. Here you can register as a taxpayer.

Step 5

Then you need to go to Registro Mercantil - the department of recording commercial acts, where you leave the documents and pay the company registration fee. The registration procedure itself usually lasts 15 days.

Step 6

After this period, you will receive a permanent fiscal identification number.

Step 7

If you have employees, you need to register the company with a social insurance fund. If your company plans to conduct activities that require licensing, then you need to issue a license.

Is it possible to become an entrepreneur in Spain?

Yes, you can register as individual entrepreneurwithout registering a legal entity. However, this is not always beneficial. Yes, you will not spend on authorized capital, you will pay less to the social insurance fund. However, you are responsible for your debts with all your property. If your turnover is high enough, then you will pay a high personal income tax (PIT). It may be higher than the corporate income tax.

For companies - legal entities in Spain, there is a more favorable tax regime that allows you to optimize taxes. In addition, firms in this country have a greater image weight than ordinary entrepreneurs.

By the way, the program for obtaining a residence permit in Spain for investors suggests a way to obtain this status through opening a business. This is a rather complicated process. First of all, it is necessary to develop a quality project or business plan, and then profitably present it to the local Spanish authorities in order to interest them. It is also necessary to create jobs for the citizens of the country and ensure the receipt of income sufficient for your comfortable living in Spain. However, with a serious approach, this path can be successful. You will not only open your own business, but also receive an investor residence permit in return.

The advantages of owning a residence permit when opening a company in Spain

You are not limited in terms of stay in the country
You can become a tax resident at any time
Get the right to work in your own company
You can hold a management position
You can move around Schengen without visas in search of business partners

We have only outlined in general the procedure for opening an enterprise in Spain after receiving the investor's residence permit. If you are interested in obtaining this status and creating a business in this country, please contact our company. We will analyze in detail all the nuances of your idea and choose the path with the least amount of pitfalls.

In Spain, the issues of certification of services, licensing, and the development of a tourism development strategy are under the jurisdiction of local governments.

The "Spanish Association for Standardization and Certification AENOR" is a private, independent, non-profit organization that has been operating since 1985 and is recognized by the Spanish government as a national standardization and certification body.

AENOR's mission is to promote, through the development of standardization and certification, the improvement of the quality of companies, as well as their products and services, to protect environment and therefore the welfare of society.

The Association has two laboratories: the Test Center for Innovation and Services (CEIS) and the AENOR laboratorio, which focuses on the food industry.

AENOR is a full memberISO is also represented in the tourism sector by the secretariat of Technical Committee 228 Tourism and Tourism Services. The functions of this committee are the standardization of terminology and the specification of services provided travel agencies, including activities related to convenience requirements and the equipment they use to provide travelers, suppliers and consumers with criteria for making informed decisions.

The staff of the Institute for Standardization is 823 units, the Institute maintains a register of experts in the field of standardization, who are involved in the development of standards.

AENOR is recognized at the European and international level. AENOR has branches in Mexico, Chile, Italy, Central America, Portugal, Brazil, Peru, Poland, Ecuador and offices in Bulgaria, Panama, Morocco and the Dominican Republic.

AЕNOR, as a national organization for standardization, has the following functions: organization, management and coordination of standardization activities; identification of needs for new standards, registration of applications for standards; development and approval of national standards; sale, distribution and promotion of Spanish standards, control over their implementation; drawing up annual programs of work on standardization taking into account national priorities determined by the state plan economic development; performance of works on certification, quality control, metrology, education and training of specialists; representation of Spain in international organizations on standardization; compliance with the standard); management of the national conformity mark "NF".

Spain Tourism Licensing

A decree of the Spanish Ministry of Transport, Tourism and Communication of April 14, 1988 established the most general rules activities of travel companies, including the requirement for the organizational and legal form of tourism organizations (the need to create, as a rule, in the form of limited liability companies), as well as requirements for the size of the authorized capital. Minimum size it is established to protect consumer creditors tourist services... So, for travel agencies, the fully paid authorized capital must be at least 60,000 euros. For travel agencies-wholesalers - 120,000 euros. For travel agencies-wholesalers, which also provide services to the public - 180,000 euros of paid up capital. Control over the above and other requirements is carried out by local authorities when issuing a license to a travel company.

Besides, integral part licensing a travel agency in Spain is a compulsory insurance of its activities to cover liability both for its own actions and for the actions of third parties.

Insurance includes:

- "public" liability (public liability) arising from business activities;

Liability for actions of third parties (secondary liability);

Responsibility for damage to property.

The amount of insurance indemnity for each type of insurance cannot be less than 150,000 euros and must cover damage caused to health natural person, real damage and financial losses.

The insurance policy must be valid for the entire life of the company. The travel agency is not entitled to apply for a tourism license renewal without a valid insurance policy. The above types of insurance are provided to cover the costs of third parties (for example, service providers) who are not consumers.

There is a special guarantee (infra) to ensure the interests of consumers. Travel companies are required to provide a financial guarantee to the authorized government body on tourism. The guarantee can be issued in cash, for example, in the form of a bank guarantee or an insurance policy, or as a deposit - by investing money in government securities... The law establishes two types of guarantees: individual or collective. The size of the individual guarantee should be 60,000 euros for retailers of tourism products, 120,000 euros for wholesalers and branches of foreign legal entities, and 180,000 euros for wholesalers who also sell their services to consumers.

The collective guarantee is issued by travel agency associations that are independent legal entities and created a joint compensation fund. The amount of this guarantee is 50% of the individual amount per one member of the association. The minimum total amount from one association must be 2.4 million euros, regardless of the territory of its activity (local or national). The provision of the above guarantees allows the company to open 6 structural units on the territory of the country. Each additional representation requires an increase in the size of the guarantee by 12,000 euros for an individual and 6,000 euros for a collective. In order for consumers to receive these funds, they need a court decision that has entered into legal force, or a resolution of a special arbitration (arbitration court) to consider disputes in the field of tourism in the region. At the moment, on the territory of Spain, arbitration exists only in two places: in Valencia and in the Canary Islands. If the guarantee is used, the tourist association or travel agency must bring the size of the compensation fund up to the established norm. Upon termination of the travel agency's activities, compensation amounts are returned no earlier than one year from the moment the travel agency is notified of its liquidation (reorganization).

Failure to provide a guarantee or its non-extension entails the loss of a tourism license, and the head of a travel agency may be prosecuted for carrying out activities without a license. As a result, in practice, if a travel company is held liable, it prefers to make compensation on its own, without resorting to the services of an insurance company or a bank guarantee, which require additional costs.

A travel agency in Spain must be licensed to practice tourism activitiesissued by the tourist administration. Travel agencies are divided into three categories:

1) "Majorista" - tour operators. They produce tourist products and form a package of tourist services for their further transfer to the Minorist's agencies, but not directly to tourists;

2) “Minorist - distributors. Are engaged in the commercialization of the product produced by the agencies of the first category, offering it directly to the client (tourist), and also organize and (or) sell in all kinds of travel services directly to the tourist, but not to another agency;

3) "majorist - minorist" - agencies that can simultaneously engage in activities provided for each of the first two groups

The license application must be confirmed;

Statutory documents of the travel agency;

Certificates from financial authorities about the authorized capital of the agency;

Security deposit of a fixed amount;

Insurance policy;

Copies of office lease agreements;

An agreement with the person who will head the agency;

Agency business plan

A foreign travel agency can also obtain a license to operate through Spanish travel agencies, concluding contracts with them for the provision of services

The popularity of starting a business on the territory of such a European state as Spain among Russians is growing every year. This is not surprising, because the legislation of this country is so loyal to small and medium-sized businesses that it is simply impossible for businessmen, oppressed in Russia, to become interested in political and administrative pressure.

Naturally, for promising business it is necessary to prepare the foundation, foundation, base. Otherwise, the enterprise may burn out.

Preparation for starting a business in Spain

You should talk about registering your own business in Spain only after the entrepreneur has solved the following tasks:

Got a general idea of \u200b\u200bthe type and type of his future business activities;

Spent marketing research in order to determine the possible level of profitability of a business idea being implemented in Spain;

Has experience in the chosen field of activity;

Fluent in Spanish.

What is business success in Spain?

Before starting the implementation of their business idea in any country, including Spain, experts advise entrepreneurs to get specialized advice from experienced business consultants, lawyers, accountants or financial specialists.

Main activities on the way of opening own business in Spain

Company registration and choice of company name;

Determination of the form of management of the enterprise;

Business plan creation;

Finding a source of funding;

Rent or purchase of office or industrial premises;

Obtaining licenses and other permits.

Naturally, all of the above activities should be treated with full responsibility. Many people neglect such a moment as the choice of the name. This is one of the biggest mistakes aspiring entrepreneurs make. A correctly chosen name is the key to a successful future.

Company name registration

With regard to business registration, it is recommended in Spain to additionally register the name of the company in the Registro del Nombre Comercial. This action allows new companies to use their name as a brand. In general, under current Spanish law, registration of the name of small businesses is not mandatory.

To register with the Registro del Nombre Comercial, you must pay tax on economic activity - IAE. Through this registration, small businesses can have their own name. brand, or a business name other than the officially registered company name.

Choosing a business form in Spain

As in the case of the name of a small business, the success of the further implementation of the business idea depends on the choice of the form of management.

In Spain, entrepreneurs are offered the following forms of doing business:

Empresario Individual or Autonomo - individual entrepreneur;

Comunidad de Bienes - joint venture (joint ownership of property);

Sociedad Civil - partnership;

Sociedad Anonima or S.A. - joint-stock company;

Sociedad de Responsabilidad Limitada, S.R.L./S.L. - LLC (Limited Liability Company);

Sociedad Limitada Nueva Empresa, a new limited liability company;

Sociedad Laboral - closed joint stock company (labor);

Sociedad Colectiva - a company with unlimited property liability;

Sociedad Comanditaria - limited liability partnership;

Sociedad Cooperativa is a cooperative.

Business plan for business in Spain

Drawing up a business plan is the main task of an aspiring entrepreneur. The accuracy of its implementation, clarity specified purpose and the timing of its implementation - all this is the key to success in obtaining additional funding in Spain.

In a Spanish business plan russian entrepreneur should contain materials of the following directions:

Business concept. This section describes the business: what it is, what products and services it will produce, what area of \u200b\u200bthe market it will serve, how it will be sold finished products and how the activity of the enterprise will differ from other companies.

Finance. It reflects the business financing system, indicates the most accurate amount of profit, the size of the authorized capital, etc .;

Financial investments. Here, the entrepreneur must calculate the amount required to implement the business idea. Indicate the payback period of the business and sources of funding. If a businessman hopes for a business loan in Spain, then the source of the loan guarantees must be indicated in the business plan.

Internal structure of the company: management system, organization structure of the enterprise, as well as the main positions and positions of employees.

The peculiarities of the enterprise are the favorable location of the company, patents, the presence of prospects, lucrative contracts, etc.

Finding investments for starting a business in Spain

The main assistant in finding investors in Spain in the course of starting your own business is a well-designed business plan. It must be composed in spanish... If the implementation of this task on your own is impossible, then you can use the services of consultants. In Spain, regional chambers of commerce often help foreign entrepreneurs in this regard.

Private enterprises are also involved in investing in Spain. The main goal of private investors is to make a profit. Unlike banks, Spanish investors are willing to take more risks. Therefore, it is much easier for beginning Russian businessmen in Spain to find sources of additional funding from such "business angels".

To find private investors in Spain, there is a special network of business angels - Red Espanola de Business Angels.

In addition to looking for investors, financing of a new business in Spain can be carried out at their own expense. In particular, this is possible for small businesses with a small authorized capital.

You can take business loans to open a business in Spain. On the territory of this state, both citizens and foreigners can use this service. This feature of financial legislation is another reason for starting a business in Spain, and not in another European country.

The terms of business lending in Spain, like here in Russia, often depend on the amount, terms and guarantees provided by the borrower.

A feature of Spanish lending is the ability to choose a repayment schedule - quarterly payments, monthly or even six months. The main thing to pay attention to when applying for a business loan in Spain is the conditions in the ICO - Instituto de Credito Oficial (Official Credit Institute).

A source of business financing in Spain can also be government grants or subsidies. Here they can be obtained not only by beginners, but also by already operating enterprises, even those organized by citizens of foreign states. A good business plan or a promising business idea for expanding production is enough to receive subsidies or grants at the city, provincial, regional, state or EU level.

Entrepreneurs in Spain can clarify the possibilities of obtaining grants or subsidies in executive bodies or the Regional Chamber of Commerce and the Direccion Generalde Politicade la Pequenay Mediana Empresa (DGPYME) - General Directorate of Small and Medium Enterprise Policy.

And the last source of financing for starting a business in Spain is opening a credit line. In fact, this is the same loan arrangement, but not for the purpose of implementing a business idea, but, on the contrary, for unforeseen expenses that often arise during the implementation of a business idea. The main condition for opening a credit line by a novice businessman of foreign origin in Spain is a residence permit.

Finding premises for starting a business in Spain

Before renting a space in Spain for the purpose of running your own business, think carefully about what clients and employees of the business may need, given the field of activity. Consider issues such as vehicle parking, the need for access to other businesses, the opening hours, and even the possibility of arranging locker rooms for staff.

On the national Spanish Internet there are a huge number of sites offering assistance in finding, renting, buying for cash and leasing premises for business. Most often, entrepreneurs prefer to use the services of resources such as a website Chamber of Commerce Spain or Fotocasa.es.

Licensing of certain types of activities

Many types of activities carried out in Spain require the mandatory obtaining of permits and licenses issued by the city and provincial governments. In Madrid, for example, the administration obliges all entrepreneurs to obtain a city permit for the construction, renovation or demolition of architectural structures. A permit is required to carry out any type of work with the premises used by the business. The cost of the permit depends on the volume and nature of the work performed. Such a permit can cost entrepreneurs about € 50-1500.

Obtaining a license to open an office is also considered mandatory in Spain. For this, the entrepreneur must provide a plan and a technical passport of the office or production facility.

Activities such as tattoo parlors, travel agencies, car services in Spain also require compulsory licensing.

In general, business licensing in Spain is a very delicate science. Every business may need certain types licenses and permits. Therefore, you can find out the type of licensing and the current conditions for obtaining a permit to carry out entrepreneurial activities at the city hall or the provincial administration.

Other subtleties of organizing a business in Spain

If you decide to implement your business idea in Spain, be prepared to pay Impuesto sobre el Valor Anadido (IVA) - VAT. The amount of this tax varies from 4 to 16 percent, depending on the type of business. Please contact the Agencia Tributaria (Tax Agency) for this information.

Another prerequisite for registering a business in Spain is the creation of Libro de Visita (visitors' books). This document is usually required by the tax and social security authorities.

After completing all of the above points, you can start directly engaged in entrepreneurship, advertise your business, promote the idea and build up a client base.

conclusions

Establishing a business in Spain is a significantly profitable business, provided that the initiator of the business idea has implemented it in accordance with existing norms and requirements. By the way, the Spanish government issues a business visa to only promising entrepreneurs. If the business plan lists proof of the profitability of the enterprise being created, obtaining a visa for doing business in Spain is guaranteed.