Why Open a Restaurant in Spain?
Spain’s vibrant tourism, love for gastronomy, and large expat population make it one of Europe’s top destinations for opening a restaurant. From tapas bars to fine dining concepts, the market is diverse and welcoming to foreign-owned ventures.
✅ Foreigners can own 100% of a restaurant business in Spain.
🏢 Legal Structure for Your Restaurant
The most common legal structure is:
Sociedad Limitada (SL) – Limited Liability Company
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Minimum capital: €3,000
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Best for small to medium restaurants
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Limits owner liability
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Fast and remote setup available via Power of Attorney
Other options:
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Autónomo (sole trader) – Quick but riskier (unlimited liability)
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Sociedad Anónima (SA) – For large franchises or investor-backed ventures
📝 Step-by-Step: Open a Restaurant in Spain
1️⃣ Reserve Company Name
Via Registro Mercantil Central
2️⃣ Draft & Sign Incorporation Documents
Before a Spanish notary, or remotely with Power of Attorney
3️⃣ Obtain Tax Identification Number (NIF)
4️⃣ Open a Business Bank Account
Deposit share capital (min. €3,000 for SL)
5️⃣ Register with:
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Registro Mercantil (Commercial Registry)
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Tax Authority (Agencia Tributaria)
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Social Security (Seguridad Social)
📜 Licenses Required to Operate a Restaurant
🍴 1. Opening License (Licencia de Apertura)
Issued by the local City Council (Ayuntamiento). Confirms your restaurant meets:
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Zoning laws
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Structural and accessibility rules
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Fire safety standards
🧼 2. Sanitary License
Complies with health, hygiene, and food handling regulations:
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Requires a Food Handling Certificate for kitchen staff
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Sanitary inspection of kitchen and facilities
🔊 3. Noise & Emissions Compliance
Restaurants with outdoor seating or music must comply with local noise level limits and possibly register soundproofing certificates.
🍷 4. Alcohol License (if serving alcohol)
Separate from the food license. Applied for at the regional government level.
💶 Taxes & Accounting Obligations
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VAT (IVA): Charged at 10% on food/beverages
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Corporate Tax (Impuesto de Sociedades): 25% standard rate
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Must submit:
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Monthly/quarterly VAT returns
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Payroll contributions (if hiring staff)
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Annual corporate tax return (Modelo 200)
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📌 Use a local accountant familiar with the hospitality sector.
👷 Hiring Employees
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Employment contracts must follow Spanish labor law
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Minimum wage, insurance, working hours, and collective bargaining agreements apply
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Register all staff with Seguridad Social
✅ Staff must complete certified Food Safety Training
🪑 Property Requirements
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Lease or purchase agreement must be reviewed for:
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Permitted use (restaurant)
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Duration and renewal clauses
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Kitchen exhaust and fire code compliance
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⚖️ Check if there are any community regulations or building restrictions.
🛠️ Optional Services for Success
At Borderless Lawyers, we help with:
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Reviewing lease contracts
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Applying for all restaurant licenses
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Structuring your company and hiring legally
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Drafting partnership or investor agreements
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Monthly tax and labor compliance
💰 Startup Cost Estimate
| Expense | Approx. Cost (€) |
|---|---|
| Legal & Registration Fees | €1,500 – €2,500 |
| Share Capital (SL) | €3,000 (can be used later) |
| Licenses (Opening + Health + Alcohol) | €2,000 – €4,000 |
| Lease Deposit & Rent | Varies by city/size |
| Staff Hiring & Payroll Setup | €1,000+ |
| Monthly Tax & Payroll Management | €250 – €400/month |
🌍 Real-World Example
Client: A Canadian couple wanted to open a vegan bistro in Valencia.
We handled:
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Incorporation of their SL
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Lease review and restaurant zoning verification
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Health and alcohol licensing
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Employee contracts and payroll setup
✅ Their business was launched legally within 6 weeks.
📞 Start Your Spanish Restaurant Legally with Borderless Lawyers
Let us handle the legal side while you focus on the menu and service. We offer full legal and licensing support to help foreign restaurateurs open in Spain—stress-free.