Set Up an E-Commerce Company in Spain: Legal & Tax Guide for Online Entrepreneurs

Why Start an E-Commerce Company in Spain?

Spain is one of Europe’s fastest-growing e-commerce markets, with millions of consumers shopping online. If you’re looking to start or expand a digital retail business, Spain offers:

  • A large, digitally savvy population

  • Access to the entire EU single market

  • Competitive logistics infrastructure

  • Favorable business structures for foreign entrepreneurs

Whether selling physical products, digital goods, or services—Spain is a strategic base for online commerce.


🏢 Step-by-Step: How to Set Up Your E-Commerce Company in Spain

1. Choose the Legal Form

Legal Form Best For Features
S.L. (Sociedad Limitada) Most e-commerce businesses Minimum €1 capital, limited liability
Autónomo (Sole Trader) Small-scale sellers Easier to register, higher personal liability
Branch or Subsidiary Foreign companies expanding into Spain Parent-company ownership

➡️ Most online entrepreneurs opt for the S.L. for legal protection and scalability.


2. Register Your Company

You’ll need to:

  • Obtain a NIE (Foreigners Identification Number)

  • Get a company name certificate from the Central Mercantile Registry

  • Draft and notarize the company bylaws

  • Open a Spanish bank account

  • Register with the Mercantile Registry and Tax Agency (AEAT)

📄 Borderless Lawyers can complete all registrations remotely if you’re abroad.


3. Get a Digital Certificate

A Certificado Digital is essential to interact with Spanish tax authorities and social security systems. This is mandatory for e-commerce companies managing online invoices and declarations.


4. Register for VAT (IVA)

Requirement Description
Standard VAT rate 21%
Thresholds for B2C None — all domestic and EU sales are taxable
OSS (One-Stop Shop) For EU-wide B2C e-commerce VAT reporting

You must include your CIF (Tax ID) on invoices and submit quarterly VAT returns.


📦 Logistics & Operations

🏠 Warehouse or Dropshipping?

  • Own warehouse: Requires physical premises and logistics management

  • Dropshipping: Avoids stock handling but limits control

  • Fulfillment partners (e.g., Amazon FBA, Correos Express): Efficient for scaling

🚚 Delivery Providers

Major courier services like SEUR, MRW, GLS, and Correos offer competitive shipping across Spain and Europe.


⚖️ Legal & Consumer Compliance

Spain has strict e-commerce laws protecting consumers. You must:

  • Comply with the E-Commerce Law (LSSI) and Consumer Protection Law

  • Display legal notices: terms of use, cookies, privacy, and returns policy

  • Offer 14-day return rights for most B2C transactions

  • Register with AEPD for data protection under GDPR

🛡️ Cookie banners and transparent checkout policies are mandatory.


💰 Taxation for E-Commerce in Spain

Tax Rate Notes
Corporate Tax 25% Reduced rates may apply for new businesses
VAT (IVA) 21% standard Certain products may have reduced rates
IRPF (for autónomos) Progressive Based on income brackets

💼 E-commerce entrepreneurs must also submit quarterly and annual declarations.


🌍 Can Foreigners Open an E-Commerce Business in Spain?

Absolutely. Non-residents can create a Spanish company or operate through a branch or subsidiary. You will need:

  • A NIE (for individuals)

  • A NIF (for the company)

  • A local registered address and Spanish bank account

Borderless Lawyers supports full remote company formation and bank account setup.


🛠️ Our Services Include:

✅ NIE & NIF acquisition
✅ Company incorporation
✅ VAT and OSS registration
✅ E-commerce terms & conditions drafting
✅ Data protection compliance (GDPR & AEPD)
✅ Accounting and payroll support


💬 Real-World Example

Case: A U.S.-based fashion brand launched a Spanish S.L. for EU sales. We handled company formation, VAT registration, and fulfillment strategy. In under 6 weeks, they were fully operational and compliant.


📈 Ready to Launch Your Online Business in Spain?

Don’t navigate Spain’s legal and tax maze alone. At Borderless Lawyers, we help entrepreneurs and businesses build successful e-commerce operations in Spain—compliant, scalable, and secure.

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