Business residence permit in Spain

Business immigration to Spain in 2026 takes two lawful forms. The entrepreneur residence permit (residencia para emprendedores, Law 14/2013) is granted for 3 years and renewable for 2 years when the state agency ENISA issues a favourable report on a project that is innovative or of special economic interest for Spain. The self-employment permit (trabajo por cuenta propia, Royal Decree 1155/2024) is granted for 1 year within a region and sector when the applicant has the qualifications and sufficient investment. Registering a Spanish SL (capital from €1) does not by itself give a right to reside. Checked against the BOE on 9 October 2026.

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Entrepreneur permit or self-employment

Entrepreneur permit: how ENISA assesses the project

Article 70 of Law 14/2013 defines entrepreneurial activity as innovative and/or of special economic interest for Spain. The UGE requests the ENISA report itself, which assesses:

• the applicant’s professional profile and involvement in the project, and each partner’s involvement where there are several;
• the business plan: project description, product or service, funding, required investment and its sources;
• the added value for the Spanish economy, innovation and investment opportunities.

The law sets no minimum investment: the quality of the business plan is decisive. The applicant must also meet the general requirements of Article 62: 18+, clean record, health insurance and sufficient funds for themselves and their family. Family members apply together or later.

Self-employment: what the Regulation requires

Articles 83–86 of the Immigration Regulation require compliance with the rules that apply to Spanish nationals opening the same activity, the necessary qualifications or experience (and membership of a professional association where required), sufficient investment and impact on employment. The Regulation names no fixed investment amount. Applicants abroad apply for a visa at a consulate; after entry they must register with social security within 3 months, which is what activates the permit. The foreigner identity card (TIE) must be requested within a month of registration.

The company in Spain

For most founders this is an SL (sociedad limitada):

• capital from €1; while it is below €3,000, at least 20% of profits go to a reserve, and on liquidation the members are jointly liable for the shortfall up to €3,000;
• a registered address in Spain is mandatory;
• foreign investment in the capital is declared on form D-1A within one month;
• the director (administrador) may be a non-resident.

RegServ handles SL registration, the registered address and director changes, and Keys handles accounting and reporting. A new SL with an economic activity pays 15% corporate tax in its first profitable period and the next one; Crystal Tax models the taxes of the company and its owner.

Entrepreneur taxes

An entrepreneur with a favourable ENISA report can opt for the special regime of Article 93 of the personal income tax law: 24% on income up to €600,000 and 47% above that, for the year of arrival and the next 5 years, provided they were not Spanish tax residents in the previous 5 years.

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Sources (as of 9 October 2026): Law 14/2013, Articles 62, 69, 70, 76; Immigration Regulation, Royal Decree 1155/2024, Articles 83–86, 19th additional provision; Capital Companies Act, Articles 4, 9; Order ECM/57/2024 (form D-1A); Law 27/2014 on corporate income tax, Article 29; Law 35/2006 on personal income tax, Article 93; Organic Law 1/2025.

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