2026年西班牙商业指南

© J&A Garrigues, S.L.P. This work is for information only and its content cannot be invoked in support of any claimin progress. © ICEX España Exportación e Inversiones, E.P.E.P.º de la Castellana, 278, 28046 MadridTel: 902 34 90 00Fax: 914 31 61 28icex@icex.esdesarrollo@investinspain.orgwww.icex.eswww.investinspain.org ICEX does not assume responsibility for the information, opinion or action based on saidcontent, regardless of whether it has made every effort to ensure the accuracy of theinformation contained in its pages. This guide was researched and written by Garrigues, in behalf of ICEX, in February 2026. This guide is correct to the best of our knowledge. It is, however, written as a general guideso it is necessary that specific professional advice be sought before any action is taken. Administración General del Estado (AGE)http://administracion.gob.es Madrid, June 2026 Catálogo de publicaciones de la AGEhttp://cpage.mpr.gob.esNIPO (PDF): 224260419 ProductionAntonio J. Grande Larrubia Design & LayoutDoubledot 03Tax system 02Establishing abusiness in Spain 01Spain: an attractivecountry for investment 04Investment aid andincentives in Spain 07Legal frameworkand tax implicationsof e-commerce in Spain 06Intellectualproperty law AICompany andcommercial law 05Labor and socialsecurity regulations AIIIAccounting andaudit issues AIIThe Spanishfinancial system The 2026 Guide to Business in Spain is a document that summarizes the main regulatoryaspects governing investments in Spain. This publication is useful not only for investorswho are dealing with the Spanish regulatory system for the first time, but also forthose who already have some prior knowledge and wish to learn more about the mostimportant aspects of setting up and growing a company in Spain. 01 Spain: an attractivecountry for investment 01Spain: an attractivecountry for investment 01 Spain is in an outstanding position worldwide in terms of the importance of its economy: the 12th largest economy inthe world by GDP, the 12th country most attractive for foreign direct investment (FDI), the 15th largest issuer of FDI andthe 11th largest exporter of commercial services. 01.1Introduction Spain has a modern economy based on knowledge, in which services represent over 72% of business activity. It is aninternational center for innovation that benefits from a young and highly qualified population of a proactive nature, andcompetitive costs in the context of Western Europe, especially as regards graduate and post-graduate employees. 01.2The country, its people and quality of life The country has worked hard to equip itself with state-of-the-art infrastructures capable of fostering thefuture growth of the economy.And this has been done alongside a major commitment to R&D. 01.3Spain and the European Union There are interesting business opportunities for foreign investors in Spain in high value-added and strategicfieldssuch as the ICT, renewable energy, biotechnology, environment, aerospace and automotive sectors, becauseof the attractive competitive environment. 01.4Infrastructure 01.5Economic structure In addition, companies that set up business in Spain can gain access not only to the Spanish national market,an attractively large market (roughly 50 million consumers) with high purchasing power,but also to the markets ofthe EMEA region(Europe, Middle East and North Africa) and Latin America, given its privileged geostrategic position,prestige and the strong presence of Spanish companies in these regions. 01.6Domestic market 01.7Foreign trade and investment The main characteristics of our country are described in this chapter: demographics, political and territorial structure,economy and the foreign trade sector. 01.8Legislation on foreign investment and exchangecontrol 01.9Obligations in relation to anti-money laundering andcounter-terrorism financing 01.1Introduction Spain is one of the most important economies in the world,ranking 12th in sizeand has an immense capacity to attractforeign investment (currently ranked 11th in terms of foreign directinvestment)1. Spain’s appeal for investment lies not only in its domesticmarket, but also in the possibility of operating with third marketsfrom Spain. This is because Spain has a privileged geostrategicposition within the European Union, giving access to more than2.6 billion potential clients in the EMEA region(Europe, MiddleEast and Africa). Besides, its strong economic, historic and culturalties also make Spain the perfect business gateway to Latin America. 01.1Introduction Furthermore,Spain is a modern knowledge-based economywithservices accounting for over 72%2 of economic activity.The country has become a center of innovation supported bya young, highly qualified workforceand competitive costs in thecontext of Western Europe. 01.2The country, its people and quality of life 01.3Spain and the European Union 01.4Infrastructure This chapter gives a brief descriptio