Set Up a Transporting and Storage Company in Spain: Legal & Tax Guide

Why Start a Transport & Storage Business in Spain?

Spain is a key logistics hub in Europe, with its modern road, rail, and port infrastructure. Businesses in the transport and warehousing sector are essential to supporting trade, tourism, e-commerce, and industrial supply chains.

✅ Business Opportunities:

  • Freight and cargo transport (road, maritime, rail)

  • Warehousing and cold storage

  • Last-mile delivery services

  • E-commerce logistics

  • Cross-border logistics and customs handling


🏢 Business Structures to Choose From

Most investors choose one of the following:

Legal Form Description
S.L. (Sociedad Limitada) Limited liability company, best for logistics SMEs
S.A. (Sociedad Anónima) Suitable for larger logistics corporations
Self-employed (Autónomo) Ideal for independent drivers or small couriers

📝 Step-by-Step: How to Set Up a Transport and Storage Company in Spain

1. Choose a Legal Structure & Name

  • Verify company name with the Central Mercantile Registry (RMC)

  • Draft company statutes (bylaws)


2. Get a Tax Identification Number (NIF)

Apply through the Spanish Tax Agency (AEAT). Foreign shareholders/directors must also obtain a NIE.


3. Open a Spanish Business Bank Account

Deposit the minimum share capital (€3,000 for an S.L.) and get a certificate of deposit.


4. Execute the Deed of Incorporation

Sign the public deed before a Spanish notary, including bylaws and shareholder details.


5. Register with the Mercantile Registry

Once registered, your company becomes fully legal. You’ll receive the final CIF/NIF.


6. Register with Social Security

If hiring employees or operating as a freelancer, register with Tesorería General de la Seguridad Social (TGSS).


7. Apply for Sector-Specific Licenses

To operate legally in the transport and storage sector, you may need:

🚛 Transport Operator Authorization (Autorización de Operador de Transporte)
🏢 Warehouse Safety and Environmental Permits
🔧 Vehicle Licenses for Commercial Use
📦 Sanitary permits for food or pharmaceutical storage
🚨 Insurance covering civil liability and goods-in-transit

We assist you in securing all necessary local, regional, and national authorizations.


💶 Tax Obligations

Tax Type Description
Corporate Income Tax (IS) Standard rate is 25%
VAT (IVA) 21% applies on most transport/storage services
Social Security Contributions For employees or self-employed operations
Excise or Customs Duties If importing/exporting goods

🧾 Ongoing Compliance

  • Monthly or quarterly VAT returns

  • Annual accounts filing

  • Payroll and social security filings

  • Customs declarations if applicable


🌍 Can Foreigners Start This Business?

Yes — non-residents and foreign companies can set up logistics operations in Spain. You’ll need:

  • A NIE/NIF

  • Spanish address and bank account

  • Sectoral permits

  • Optionally, a Spanish representative for tax or compliance


🛠️ Our Services

✅ Company registration
✅ NIE & NIF acquisition
✅ Licensing for transport & warehousing
✅ Legal and tax structuring
✅ Real estate and leasing support for warehouses
✅ Ongoing compliance and representation


💬 Example Case

A German freight company opened a Spanish S.L. to manage shipments between Valencia and Marseille. We helped with cross-border VAT setup, transport permits, and securing a 2,000 sqm warehouse lease. The company now manages over 30 shipments per week with local staff and full regulatory compliance.


📢 Ready to Launch Your Transport Business in Spain?

At Borderless Lawyers, we help international logistics operators set up and grow their business in Spain with confidence. From legal setup to licensing and compliance — we cover it all.

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