Trading in Spain: A Complete Guide for Entrepreneurs and Investors

Why Trade in Spain?

Spain offers an attractive environment for traders and investors due to:

  • 🌍 Its strategic position in Europe

  • 💶 Access to the Eurozone market

  • 🚚 Strong infrastructure for logistics and exports

  • 👨‍💼 Business-friendly policies for foreign traders

Whether you’re planning to open a physical store, run an online trading platform, or expand your import/export activities, Spain provides a stable and profitable legal environment.


🏢 Legal Structures for Trading Businesses in Spain

To operate a trading business, you must choose a legal entity. Common options include:

1. Sole Trader (Autónomo)

  • 👤 Simple to register

  • 💼 Full personal liability

  • 📈 Ideal for small traders or freelancers

2. SL – Sociedad Limitada (Limited Liability Company)

  • 🔐 Limited liability

  • 💰 Minimum capital: €1 (recommended: €3,000)

  • 🧾 Requires incorporation via Notary & Registry

3. Branch or Subsidiary of a Foreign Company

  • 🌐 Best for international groups expanding into Spain

  • 🔍 Subject to local registration and compliance


📃 Licenses and Permits for Trading

Depending on your trading activity, you may need:

  • 🏬 Retail license (for brick-and-mortar stores)

  • 🧾 Import/export license for cross-border commerce

  • 🌐 E-commerce registration with local tax and data protection authorities

  • 🧼 Sanitary or health permits (for food, cosmetics, etc.)

💡 Tip: Not all goods require a license, but some (e.g., medical products, tobacco, or alcohol) are highly regulated.


🌍 Import and Export Regulations in Spain

Spain is part of the EU customs union, meaning:

  • ✅ No customs duties within the EU

  • 🛃 Goods from outside the EU must pass customs clearance

  • 🔢 Importers must have an EORI number

  • 🧾 VAT and tariff codes (CN codes) apply to non-EU imports

Popular trade sectors include:

  • 🛍️ Fashion and consumer goods

  • 🍷 Wine and agricultural products

  • 💻 Electronics and technology

  • 🧴 Health and cosmetics


💰 Taxation of Trading Companies

Spanish trading entities are subject to:

Tax Type Rate / Note
Corporate Tax (IS) 25% (standard)
VAT (IVA) 21% standard / 10% or 4% reduced
Import Duties Vary based on country of origin/product
Withholding Tax Applies to certain cross-border payments

📌 Traders must register for VAT (IVA) and file regular returns (monthly or quarterly).


📦 Warehousing, Logistics, and Trade Operations

Spain’s major logistics hubs include:

  • 🚢 Port of Barcelona and Valencia for maritime trade

  • 🚛 Madrid and Zaragoza for road and rail distribution

  • ✈️ Madrid Barajas for air freight

You can partner with:

  • Third-party logistics providers (3PL)

  • Customs agents

  • Freight forwarders for international trading


🛠️ How Borderless Lawyers Helps with Trading in Spain

Our team offers:

  • ✅ Legal advice on trading regulations

  • 🧾 Company registration and VAT setup

  • 🌍 EORI, import/export, and customs documentation

  • 📑 Drafting commercial contracts and terms

  • 🧮 Accounting and tax compliance for traders


🚀 Ready to Start Trading in Spain?

Spain welcomes entrepreneurs and investors looking to build long-term trade operations — but regulatory compliance is key.

📞 Let Borderless Lawyers guide your trading journey. From company formation to licensing and tax, we’re your reliable partner in Spain.

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