Open a Shop in Spain: Legal Setup, Licensing & Taxes for Foreigners

Why Open a Retail Shop in Spain?

Spain is a strong retail market with high foot traffic, a thriving tourism sector, and a growing expat population. Whether you plan to open a clothing boutique, gift shop, electronics store, or specialty grocery, Spain offers a solid business opportunity.

✅ Foreigners from outside the EU can open and fully own a shop in Spain.


🧾 Business Structure Options

Most foreign entrepreneurs choose one of the following:

1. Sociedad Limitada (SL) – Limited Liability Company

  • Minimum share capital: €3,000

  • Offers limited liability

  • Ideal for most retail businesses

  • Can be opened with a Power of Attorney

2. Sole Trader (Autónomo)

  • Lower initial costs

  • Suitable for very small shops

  • Owner is personally liable for debts

📌 We recommend an SL for liability protection and credibility.


🛒 Step-by-Step: Open a Shop in Spain

1️⃣ Choose and Register Your Business Name

Via the Central Mercantile Registry

2️⃣ Draft Company Documents

Sign before a Spanish notary or through Power of Attorney

3️⃣ Obtain Tax ID Number (NIF)

For the company or sole trader

4️⃣ Open Business Bank Account

Deposit capital for SL structure

5️⃣ Register With:

  • Registro Mercantil (Companies Registry)

  • Agencia Tributaria (Tax Authority)

  • Social Security System


📝 Required Retail Licenses in Spain

🏢 1. Opening License (Licencia de Apertura)

Issued by your local City Council (Ayuntamiento)
Confirms:

  • Zoning compliance

  • Accessibility and fire safety

  • Suitable for commercial activity

🧼 2. Sanitary License

For shops selling food, cosmetics, or personal care products. Requires:

  • Hygienic facilities

  • Food Handling Certification (for staff)

📦 3. Signage Permit

Some municipalities require a permit for shop signs or window displays.

🪙 4. Alcohol or Tobacco License (if applicable)

Additional licenses are needed if you plan to sell regulated goods.


💰 Startup Costs Estimate

Item Estimated Cost (€)
Legal setup (SL + registration) €1,500 – €2,500
Share capital (SL) €3,000 (usable post-setup)
Retail licenses & permits €1,000 – €2,500
Rent deposit & monthly rent Depends on location
Inventory Varies
Accounting & compliance setup €250 – €400/month

💼 Employment Considerations

  • Register staff with Social Security

  • Use compliant Spanish employment contracts

  • Respect working hour regulations and wage laws

📌 Spanish labor laws include paid holidays, sick leave, and severance.


🧾 Taxes for Retail Shops

  • VAT (IVA): 21% on most retail items

  • Corporate Tax (SL): 25% on profits

  • Must file quarterly VAT returns and annual tax returns

  • Retailers may need to issue electronic invoices (factura electrónica) for B2B transactions

✅ We provide ongoing tax support to ensure full compliance.


🌍 Services for Foreign Retailers

At Borderless Lawyers, we help with:

  • Business formation (SL or autónomo)

  • All licensing procedures

  • Lease review and negotiations

  • Tax setup and fiscal representation

  • Ongoing legal and labor support


🛍️ Real-World Example

Client: A Swiss entrepreneur opened a high-end home décor shop in Marbella.
Services Provided:

  • SL company formation

  • Opening license application

  • Lease agreement review

  • Ongoing tax and labor compliance

✅ Their shop was launched legally within 4 weeks.


📞 Start Your Retail Journey in Spain with Borderless Lawyers

We make opening your shop in Spain fast, legal, and stress-free. From company formation to licenses and tax setup, we guide foreign entrepreneurs every step of the way.

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