Navigation path

Services - Spain

Updated 01/2011

Legal requirements

Provision of services in Spain

European Union law recognises freedom of establishment and freedom to provide services in the Single Market. It allows EU businesses to establish themselves in any Member State in order to provide national or cross-border services, i.e. to offer services in other Member States without being established in them.

Freedom of establishment and freedom to provide services have been extended over time to different economic sectors, such as: financial and banking services, telecommunications, transport and trade. More information is available through the following links:

Spanish law is in line with EU law. The Spanish rules regulating the various service sectors are extensive and cover: retail trade and distribution, telecommunications, transport, and consultancy services. They set out the requirements for each service activity.

In some sectors, the Autonomous Communities and local authorities have certain powers, for example in the regulation of trade or trading hours.

Services Directive

To improve the movement of services between EU countries, the Services Directive was adopted, which aims to reduce red tape and make it easier for service-providers to establish themselves in other Member States.

The Services Directive covers the following services:

  • retail and wholesale trade of goods and services;
  • crafts;
  • business-related services;
  • most regulated professions (such as legal and tax advisers;
  • architects, engineers, accountants, surveyors);
  • etc.
  • Which sectors of the economy are covered by the Directive? español

The procedures and requirements for setting up a service business are not very different from those for setting up any other type of business. More information is available through the following links:

Barriers to the freedom to provide services and SOLVIT

Member States may not impose discriminatory, unnecessary or disproportionate requirements on foreign service-providers.

They may impose certain requirements, if necessary, for reasons of public order and security, and protection of public health and the environment. Certain exceptions also exist, for example with regard to employees seconded abroad or the recognition of professional qualifications.

A 1994 Regulation tries to prevent barriers to free trade.

The SOLVIT network can help consumers and businesses to solve problems caused by the incorrect application of internal market legislation by public authorities. This is an out-of-court service committed to providing a solution within a maximum of 10 weeks. There is a SOLVIT office in every Member State.

  • SOLVIT
  • Online submission of a complaint español

Consumers of services

Services must comply with Spanish and EU consumer protection rules. More information on this subject is available through the following links:

The Directive also recognises more rights for service recipients: consumers and businesses must be able to complain about services provided by service-providers established in other Member States, without having to obtain prior authorisation or being subject to discriminatory requirements. National authorities must provide information and assistance on consumer rights and complaint procedures.

  • Know your rights español

When consumers want to make complaints , they should contact the relevant consumer authorities at municipal level (Consumer Information Offices) or regional level (Directorates-General for Consumer Affairs).

  • Consumer complaints español

Complaints about a European business with regard to cross-border sales of goods or services can be submitted through the European Consumer Centre in Spain.

  • Questions/complaints español

Service sectors in Spain

You can find rules, information and forms online and also complete procedures with the authorities with regard to the following service sectors:

Tourism:

  • Spain and Tourism: policy, rules, information, procedures español

Information Society and Telecommunications:

Postal Service:

Financial and Insurance Services:

Transport:

Trade:

  • Domestic Trade in Spain español

Administrative procedures

Points of single contact

The point of single contact, EUGO.es, is aimed at service-providers (businesses and entrepreneurs) from the Member States of the European Union who want to operate in Spain. It also provides information to consumers (service recipients) on these business activities.

From the EUGO.es portal, you can download Help Guides setting out all the information on how to access and engage in service activities, and how businesses and consumers can complain.

The EUGO.es portal can also help service-providers to complete procedures with the various relevant authorities.

The Point of Single Contact on the Services Directive is a website providing information for businesses in Spain. It can also help with online procedures.

  • EUGO.es español

Notification

For an overview of the taxes payable by businesses in Spain, see the ‘Taxes' page.

In intra-Community transactions, the seller is exempt from charging VAT, which is payable in the country of destination. For this purpose, both the Spanish seller and the receiving business must be registered in the Register of Intra-Community Operators (ROI), also known as the VAT Information Exchange System (VIES).

  • Apply for an intra-Community operator number (NIF-VAT) español

Intra-Community VAT assessments must be submitted quarterly, using form 349.

  • Form 349 español

Businesses can also choose between two refund options: annual or monthly.

  • Monthly VAT refund español

Social Security

Before starting to offer a service, both employers and employees must be registered with Social Security. Those employees seconded to other European Union countries will, as a general rule, be subject to the social security legislation of the country in which they are working. However, for temporary secondments, employees can continue to be subject to the social security legislation of their country of origin. Special forms must be completed in this case, usually the E-101 or E-102 forms.

  • Employer registration español
  • Application forms for employers español     Online government service
  • Forms for seconded employees español     Online government service
  • Liaison offices for seconded employees español     Online government service

More information on the free movement of persons and workers in the European Union and on the recognition of professional qualifications is available through the following links:

Programmes

The Spanish Institute for Overseas Trade promotes the internationalisation of Spanish businesses.

  • Spanish Institute for Overseas Trade español

The Introduction to Overseas Promotion Scheme (Plan de Iniciación a la Promoción Exterior – PIPE) is designed to help Spanish SMEs that want to enter foreign markets, by advising them on how to design an internationalisation strategy and by offering them financial support to implement that strategy.

  • Introduction to Overseas Promotion Scheme español

The Chambers of Commerce have developed an annual plan known as the ‘Chamber of Commerce Plan ’, which is mainly intended to encourage Spanish businesses to expand abroad and internationalise.

  • Chamber of Commerce Plan español

Check also the legislation on this topic in:

  • References

    Legal texts

    • Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market (OJ L 376, 27.12.2006) español
    • Transposition of the Directive in Spain español

    Key documents

Living and moving in Europe

Still need help?

Still need help?

Enterprise Europe Network - Contact points

The Enterprise Europe Network provides businesses with information and advice through its local contact points. 

Choose your nearest contact point for personalized help and advice:

Further help

Any business that has a problem with the operation of the Single Market can contact the State Secretariat for Foreign Trade or the Network of Territorial and Provincial Trade Directorates, and also the network of Overseas Economic and Trade Offices.

  • Spanish Institute for Overseas Trade español

The Spanish Court of Arbitration is responsible for commercial arbitration in cases involving anywhere in the world and almost all economic sectors.

  • Spanish Court of Arbitration español

The Investor/Exporter Help Centre is a one-stop service provided by the State Secretariat for Foreign Trade, designed to give institutional assistance to export businesses and help resolve disputes with other governments.

SOLVIT helps businesses deal with problems that arise when national authorities wrongly apply EU market rules.

If you wish to establish a business or perform temporary cross-border services in the EU/EEA area (the 27 EU member states, plus Iceland, Liechtenstein and Norway), turn to the ‘Points of Single Contact (PSC)’ – Members of the EUGO network – that will help you to complete all necessary administrative procedures on-line! Get the information you need and submit your applications to the responsible authorities online. You no longer have to worry about contacting several different authorities one by one – the PSC will do it for you!