Company formation & legal forms
Guides on choosing a legal form and setting up your company, from sole proprietorship to GmbH, UG and beyond.
CIF or NIF in Spain: what the difference is and which applies
The CIF ceased to exist in 2008, and since then every company identifies itself to the Spanish tax authority with its NIF. What changed, how a company number is built and which one a freelancer uses.
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Razón social: what a company’s legal name is in Spain
The razón social is the legal name under which a Spanish company appears in its articles of association, in the Commercial Registry and on its invoices. What the law says, how it is chosen and which name a freelancer uses.
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IAE epígrafe in Spain: what it is and how to choose yours
The epígrafe is the code the IAE tariffs use to classify your activity, and it goes into the census registration form. How the sections are organised, how to find yours and what changes between a freelancer and a company.
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Tarifa plana 2026 for autónomos: amount and how to apply
In 2026, the Spanish Social Security keeps applying a reduced contribution of €80 a month during the first 12 months to anyone registering as self-employed. Who can apply, when it is extended and how to request it.
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How many self-employed workers are in Spain in 2026
In September 2026 there were 3,505,556 self-employed workers in Spain according to the Ministry of Labour. The official figures, why sources do not match and how they break down by sex, age, sector and region.
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Autónomo societario: when it applies and what it costs
Shareholders and directors who control a company contribute as autónomos societarios. What the law says about that control, the 2026 minimum base and how the tarifa plana applies.
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CNAE code in Spain: what it is and how to find yours
The CNAE is Spain’s official classification of economic activities. How the code reads, what changes with the CNAE-2025, which procedures ask for it and how to find yours.
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Self-employed contribution in Spain 2026: how much and how it is calculated
The 2026 cuota de autónomos runs from €205.88 to €1,606.88 a month depending on the base you choose. Table by bracket, rates, how it is calculated, when it is paid and what changes from 2025.
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Communal partnership: a flexible choice for small businesses
Learn what a Comunidad de Bienes (communal partnership) is, its main advantages, and the requirements to set one up. A complete guide for entrepreneurs.
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