In short
Non-EU founders of an innovative business can get Spain's entrepreneur permit with a favourable report from ENISA; it lasts up to 3 years and can be requested inside Spain at the UGE, even during a visa-free stay, with a decision in 20 working days. Founders who keep their company and clients abroad can use the digital nomad visa instead (€34,188 a year). An SL needs only €1 of capital. Under the 2022 Startup Law, ENISA-certified companies under 5 years old (7 in some sectors) with turnover up to €10 million pay 15% corporate tax for up to 4 years, can give staff €50,000 a year of tax-free equity, and let foreign investors use just a NIF. Founders moving to Spain can choose the Beckham regime (24% up to €600,000). ENISA lends €25,000 to €1.5 million and CDTI's NEOTEC grants up to €250,000. US owners face Form 5471 and NCTI — and a 15% rate is below the 18.9% high-tax threshold.
Startup in Spain: key facts
Last verified 28 September 2026| Entrepreneur permit | For an innovative business with a favourable ENISA report; visa for 1 year or a permit of up to 3 years applied for inside Spain at the UGE, decided in 20 working days# Source: Nota informativa: modificaciones introducidas en la Ley 14/2013 por la Ley de empresas emergentes (ECIJA) · Consulate General of Spain in Houston – Telework Visa (Digital Nomad Visa) · Billin - La visa de emprendedor en España (Ley 14/2013) |
|---|---|
| Digital nomad visa | Gross income of at least 200% of the minimum wage — €34,188 a year in 2026 (about €2,849 a month; US consulates quote €2,442 × 14) — plus 75% of the minimum wage for the first family member and 25% for each other; a degree or 3 years of experience; at least 3 months with your employer or clients, an employer operating for 1 year, and freelancers may earn up to 20% from Spanish clients# Source: Consulate General of Spain in Washington – Telework (Digital nomad) Visa · Consulate General of Spain in Houston – Telework Visa (Digital Nomad Visa) |
| SL (limited company) | Minimum capital €1 since October 2022, fully paid in; below €3,000, 20% of profits must go to a reserve and founders are liable for the shortfall up to €3,000 if the company is wound up# Source: Uría Menéndez - La Ley Crea y Crece: menos trabas y costes para crear, operar y financiar negocios · Real Decreto Legislativo 1/2010, Ley de Sociedades de Capital (consolidated) |
| Startup law | Law 28/2022 (in force 23 December 2022): ENISA certifies innovative companies under 5 years old (7 in biotech, energy and industry) with turnover up to €10 million that have not paid dividends# Source: Ley 28/2022 de fomento del ecosistema de las empresas emergentes (consolidated) · ENISA - Certificación empresa emergente (Ley de Startups) |
| Startup benefits | Corporate tax 15% for up to 4 years with deferral of the first 2 payments; employee equity tax-free up to €50,000 a year; foreign investors need only a NIF; business angels deduct 50% up to €100,000# Source: PwC Worldwide Tax Summaries - Spain: Taxes on corporate income (reviewed 30 Jun 2026) · Ley 28/2022 de fomento del ecosistema de las empresas emergentes (consolidated) |
| Corporate tax | 25% standard; in 2026 companies under €10M turnover pay 23% and under €1M 19% on the first €50,000 and 21% above; new companies 15% for their first 2 profitable years and certified startups 15% for up to 4# Source: PwC Worldwide Tax Summaries - Spain: Taxes on corporate income (reviewed 30 Jun 2026) |
| Beckham regime | 24% on employment income up to €600,000 (47% above) for the year of arrival plus 5 years, if you were not resident in the previous 5 years and move for a job, remote work (incl. the digital nomad visa), a directorship or an innovative business — not for non-lucrative visa holders. Optional: file Modelo 149 within 6 months of starting work# Source: Artículo 93 Ley del IRPF (Iberley – consolidated text) · Modelo 149 – Instrucciones para cumplimentar la comunicación (Agencia Tributaria) |
| ENISA loans | Participative loans from €25,000 up to €1.5 million depending on the line (young entrepreneurs, entrepreneurs, growth)# Source: Infoautónomos - Préstamos ENISA |
| NEOTEC grants | CDTI grants of up to €250,000 (€325,000 if hiring PhDs) for tech companies under 3 years old (2026 call)# Source: CDTI - Nota de prensa NEOTEC 2026 |
| Self-employed contributions | Set by net income — about €200 to €605 a month in 2026; new autónomos pay a flat €80 a month for the first 12 months# Source: Wolters Kluwer - Cuotas de autónomos 2026 |
| Startup ecosystem | €3.1 billion invested across 376 rounds in 2025; about 17 unicorns; Madrid ranks 8th and Barcelona 11th in Europe (ICEX, 2026) estimate# Source: El Referente - Spain Global StartupHub 2026 (ICEX) |
| US tax on your company | GILTI became NCTI from 2026; the high-tax exception needs an effective rate above 18.9% — 25% usually clears it, the 15% new-company and startup rates and 19–21% micro rates may not# Source: 26 U.S.C. s.951A (Office of the Law Revision Counsel) · Greenback Tax Services - GILTI high-tax exception |
| US filings for a Spanish company | Form 5471 for US officers, directors and 10%+ shareholders, plus FBAR if you have signature authority over company accounts# Source: IRS - About Form 5471 |
Not American?
Canadians, Australians, Brits and other non-EU citizens: the same rules apply
Founder routes are the same for all non-EU citizens. What differs:
- Canada
- Australia
- New Zealand
- United Kingdom
- Japan
- South Korea
- + other visa-free countries
| EU founders | Need no permit to set up and run a company in Spain. |
|---|---|
| Home-country tax | US citizens are taxed on worldwide income and have extra filings for a Spanish company (Form 5471, FBAR, NCTI). |
| Citizenship | 10 years for Americans; 2 for citizens of Ibero-American countries, Portugal, Andorra and the Philippines. |
| Documents from abroad | Need an apostille; the US, Canada (since 11 Jan 2024), the UK, Australia and NZ issue them. Add an official Spanish translation.Source: HCCH: Apostille Convention status table |
Overview
Launching Your Startup in Spain
Spanish startups raised €3.1 billion across 376 rounds in 2025, and the country counts about 17 unicorns. ICEX ranks Madrid 8th and Barcelona 11th in Europe (2026). The Startup Law (Law 28/2022) gives certified companies lower tax and simpler investment rules.
Plan residence, company and tax together: your permit, the company's ENISA certification and the Beckham regime are separate applications with their own deadlines.
In Spain the ENISA report is the key — it unlocks both the entrepreneur permit and startup certification.
Our Services
Your Partner for a Spanish Launch
Route choice
Entrepreneur permit, digital nomad visa or self-employment — matched to your project and funding.
Company set-up
NIEs, name certificate, notary deed, registration and provisional NIF.
Certification and funding
ENISA startup certification, ENISA loans and NEOTEC grants.
Tax
The 15% startup rate, the Beckham option for you and your team, and stock option plans.
US side
Form 5471, check-the-box and NCTI planning with your US adviser.
Residence Routes
Navigating Founder Visas & Residency
Entrepreneur Permit
Your innovative project needs a favourable ENISA report. Visa for 1 year, or a permit of up to 3 years requested in Spain at the UGE — including during a visa-free stay.
- Report
- ENISA
- Decision
- 20 working days
Self-Employment Permit
For a non-innovative business — applied for at a consulate with a business plan, qualifications and enough investment.
- Applied at
- Consulate
Digital Nomad Visa
If your company and clients stay outside Spain (up to 20% Spanish clients for freelancers), €34,188 a year of income qualifies.
- Min. income
- €34,188/year
Highly Qualified & Blue Card
Hire non-EU staff through the UGE; Blue Card salary from €41,356 a year (€33,085 for recent graduates).
- For
- Your employees
Costs & Tax
Business Costs and Tax in Spain
| Item | 2026 |
|---|---|
| SL minimum capital | €1 (20% of profits to reserve until €3,000) |
| Corporate tax, certified startups | 15% for up to 4 years, first 2 payments deferrable |
| Corporate tax, other new companies | 15% for the first 2 profitable years |
| Standard corporate tax | 25% (23% under €10M turnover; 19%/21% under €1M) |
| VAT | 21% standard, no small-business threshold |
| Self-employed contributions | €80 a month in year 1, then about €200–605 by income |
| Employer social security | About 30.65% plus accident cover |
Law 28/2022 and the Corporate Tax Law. Source: PwC Tax Summaries: Spain · BOE: Law 28/2022
Ecosystem
Spain's Top Startup Hubs
Madrid
Ranked 8th in Europe by ICEX (2026); hosts South Summit every June. Google closed its Campus Madrid in late 2025 and moved to online programmes.
Barcelona
11th in Europe; the 22@ innovation district, Pier01 (Tech Barcelona) and 4YFN alongside Mobile World Congress (next edition 1–4 March 2027).
Valencia
Las Naves, the city's innovation centre, and the Lanzadera accelerator at Marina de Empresas.
Málaga
Home to Google's Safety Engineering Center (opened 2023) and a growing tech scene.
Spain's national strategy "España Nación Emprendedora" runs a one-stop entrepreneurship office (ONE) for founders.
Step by Step
Essential Steps for American Founders
Get NIEs for all founders
Foreigner identity number, requested on form EX-15 at a consulate or police office; fee €9.84; issued as a paper certificate.
Form the SL
An SL can be formed online through CIRCE; with standard bylaws the name certificate, notary deed and registration are each done within hours.
Apply for the ENISA report and certification
Law 28/2022 (in force 23 December 2022): ENISA certifies innovative companies under 5 years old (7 in biotech, energy and industry) with turnover up to €10 million that have not paid dividends.
Request your permit
Entrepreneur permit at the UGE, or a consulate visa if you are not yet in Spain.
Opt into Beckham
File Modelo 149 within 6 months of the start date on your Social Security registration.
Set up US reporting
Form 5471 for US officers, directors and 10%+ shareholders, plus FBAR if you have signature authority over company accounts. An SL can elect to be disregarded or a partnership for US tax (Form 8832); an SA is always a corporation.
Why Spain
Why Spain for US Founders
Low entry cost
An SL from €1 of capital, formed online through CIRCE.
Fast connections
Fibre to the home covers about 96% of households; high-speed trains link Madrid with Barcelona, Valencia, Seville and Málaga.
Equity-friendly rules
Staff equity tax-free up to €50,000 a year, with tax deferred until sale or IPO (up to 10 years).
Public funding
Participative loans from €25,000 up to €1.5 million depending on the line (young entrepreneurs, entrepreneurs, growth). CDTI grants of up to €250,000 (€325,000 if hiring PhDs) for tech companies under 3 years old (2026 call).
GILTI became NCTI from 2026; the high-tax exception needs an effective rate above 18.9% — 25% usually clears it, the 15% new-company and startup rates and 19–21% micro rates may not. Model this with your US adviser before choosing the startup rate or check-the-box.
FAQ
Frequently asked questions
Can I apply for Spain's entrepreneur permit from inside Spain?
Yes. Permits under Law 14/2013 — entrepreneur, highly qualified and digital nomad — can be requested at the UGE while you are legally in Spain, including during a visa-free stay.
Does startup certification give me a residence permit?
No. Certification brings tax and investment benefits; your residence comes from the entrepreneur permit (ENISA report) or another route. The digital nomad visa is separate from certification.
What corporate tax does a Spanish startup pay?
Certified startups pay 15% for the first profitable year and the following 3 (up to 4 years) and can defer the first 2 payments; other new companies pay 15% for 2 years.
Can founders use the Beckham Law?
Yes, if they were not resident in the previous 5 years and move to run an innovative business or as directors (with under 25% of the company, unless it is a certified startup). File Modelo 149 within 6 months.
How much capital does a Spanish SL need?
€1 since October 2022. Below €3,000, 20% of profits must go to a reserve and founders are liable for the shortfall up to €3,000 if the company is wound up.
Spain
Everything about moving to Spain
Startup visas · other countries
Startup visas in other countries
Ready to Build Your European Venture from Spain?
Tell us about your project and we'll map out the permit, company and tax steps within 2 business days. The first consultation is free.