· 9 min read

Start a Company in Eixample: English-Speaking Lawyer 2026

SL or autonomo in Barcelona in 2026: share capital, corporate tax, social security contributions, e-invoicing dates, Catalan rules and what a business lawyer does.

The short answer

A Spanish limited company (SL) can be formed with a minimum share capital of €1, but while capital is below €3,000 at least 20 per cent of profit goes to a legal reserve and the partners are jointly liable for any shortfall in a liquidation. The general corporate tax rate is 25 per cent, with 15 per cent for newly created active companies in their first profitable period and the next. A self-employed person (autonomo) pays contributions on a chosen base; the 2026 lowest band runs from €653.59 to €718.94. Verifiable invoicing software becomes mandatory from 1 January 2027 for one group of taxpayers and 1 July 2027 for the rest.

You want to start a business in Barcelona, you do not speak Spanish or Catalan yet, and every website gives a different answer on capital, taxes and costs. This guide sets out what the official texts say in 2026 about forming a limited company (SL) or registering as self-employed, which deadlines are coming, what Barcelona adds on language and licences, and when a business lawyer or tax advisor is worth paying. Every figure carries its source.

Should you form an SL or register as self-employed?

The two routes carry different liability and different paperwork. An SL is a separate legal entity formed by a notarial deed, with partners and share capital. An autonomo is the individual registered with the Tax Agency and Social Security. Our existing guides cover the money side: what a business lawyer charges to form an SL and autonomo costs and what a gestor does. Decide which route fits before you spend on either.

Whichever you choose, a foreigner needs a Spanish tax identification number first. Barcelona City Council's international welcome page says the NIE costs €9.84 (form 790 code 012), needs form EX-15, a passport and proof of why you need the number, and that processing takes about five days, though appointments are in high demand. Our NIE guide walks through the steps.

How much capital does an SL need in 2026?

Law 18/2022, the Crea y Crece law, was published in the BOE on 29 September 2022 and came into force on 19 October 2022. It amended article 4 of the Capital Companies Act so that an SL's capital cannot be less than one euro. The old €3,000 figure still matters in two ways: while capital is below €3,000, the company must put at least 20 per cent of its profit into a legal reserve until reserve plus capital reach €3,000, and in a liquidation, if assets do not cover the company's obligations, the partners are jointly liable for the difference.

The same law speeds up registration. For a deed using the standard statutes, the registrar must qualify and register it within six working hours of receiving it electronically, according to article 15.5.a. The founders still sign the deed before a notary, and our notary guide explains that step.

Business lawyers and tax advisors listed for Eixample in our directory:

What does corporate tax look like in 2026?

Article 29 of the Corporate Income Tax Law (Law 27/2014), in the BOE's consolidated text last updated on 21 December 2024, sets the general rate at 25 per cent. Newly created entities that carry out economic activities pay 15 per cent in the first tax period in which their taxable base is positive and in the next. The reduced rate does not apply to entities that are part of a group or that are asset-holding entities, and entities with net turnover under €1 million in the prior period use a lower scale instead. Ask your advisor how these rules apply to your structure.

The return is filed on the Tax Agency's modelo 200. Its page, updated on 19 June 2026, says the general deadline is within 25 calendar days after the six months following the end of the tax period. For a company whose year ends on 31 December, that falls in July, and a lawyer or gestor will give you the exact date each year.

What do self-employed contributions cost in 2026?

A self-employed person pays Social Security contributions on a base they choose within the band for their net monthly income. The Social Security page for 2026 lists a reduced table of three bands up to €1,166.70 net a month, and the lowest, for net income up to €670, allows a base between €653.59 and €718.94. The general table starts at €950.98 for net income between €1,166.70 and €1,300. The contribution rate is 28.30 per cent for common contingencies plus 1.30 per cent for professional contingencies from 1 January 2026.

New self-employed workers can get a reduced fee for 12 full calendar months from registration, with a second 12 months possible if net annual income is below the minimum wage. The page says the exact amount is set annually in the state budget law, so ask a gestor for the current figure before you register, and check it against the Social Security site.

What is changing with invoicing software?

Royal Decree-law 15/2025, published in the BOE on 3 December 2025 and in force the next day, postponed the deadlines for billing software compliance. Systems must be adapted before 1 January 2027 for the taxpayers named in article 3.1.a of Royal Decree 1007/2023 and before 1 July 2027 for the other taxpayers in article 3.1. The previous deadline had been 1 January 2026. The decree does not label the groups in plain words, so ask your gestor which one applies to you, and check for later changes before you choose accounting software.

What does Barcelona add: licences, Catalan and registration?

If you open premises, Barcelona City Council says the municipal licence is compulsory before you start any business activity, and you must register with the Tax Agency for a tax number and the business activities tax, and with the self-employed Social Security regime before opening. Outdoor signage and fixed information, such as opening hours, must be in Catalan at a minimum, and invoices, tickets, contracts and estimates must also be available in Catalan.

Barcelona Activa's company incorporation service, run through the Business Advice Office, handles SL formation, self-employed registration and dissolution. It requires a two-hour preparatory session first, on site, in a virtual classroom or as a recorded online course in Catalan or Spanish, and its phone line is 900 533 175 from Monday to Friday, 9:00 to 18:00. The page does not state a price. For tax registration, the council's page says registering with the Tax Agency is mandatory before you start, using form 037 for an individual or form 036 for a company, and it is free.

When is a business lawyer or tax advisor worth paying for?

A single-owner company with a clear activity can be formed through the official channels and a gestor. A lawyer earns their fee when partners disagree on terms, when a founder or investor is abroad, when you take on staff, premises or contracts, or when you need a shareholders' agreement. A tax advisor earns theirs on structure, deductions and the filing calendar.

We do not test fluency or rank professionals, so ask each one directly whether they work in English, what the fixed fee covers, who files, and what is billed separately, such as notary and registry costs. Ask for a written scope before any payment.

What should you check before you start?

  • Choose between SL and autonomo and write down why.
  • Get your NIE first, and book the appointment early.
  • Ask which capital the advisor recommends, given the 20 per cent reserve rule below €3,000.
  • Ask whether the reduced 15 per cent rate could apply to your company.
  • Ask which invoicing software is compliant and which Verifactu date applies to you.
  • If you open premises, ask about the municipal licence and Catalan signage before you sign a lease.
  • Keep every quote in writing and compare it with our price checker.

Our price checker helps you compare fees for a gestor, an accountant and a lawyer.

Where can you find help in English?

Our free Barcelona English Speakers Directory 2026 is a short PDF with the practical steps for newcomers, and the WhatsApp community sends one-way updates when rules change. If you want a lawyer or tax advisor, tell us what you are setting up and your neighbourhood through the finder on the home page, or browse business lawyers in Eixample. A listing is not a ranking or an endorsement. This guide is general information, not legal or tax advice.

Find an English-speaking business lawyer serving Eixample or another area: All of Barcelona, or by area: Eixample, Poblenou, Sarrià-Sant Gervasi, Les Corts, Diagonal Mar & Vila Olímpica, Gràcia, El Born & Barri Gòtic and Sants.

Find an English-speaking tax advisor or gestor: All of Barcelona, or by area: Eixample, Poblenou, Sarrià-Sant Gervasi, Les Corts, Diagonal Mar & Vila Olímpica, Gràcia, El Born & Barri Gòtic and Sants.

Common questions

How much capital do you need to open an SL in Barcelona in 2026?

The legal minimum is one euro under article 4 of the Capital Companies Act as amended by Law 18/2022. While capital is below €3,000, at least 20 per cent of profit goes to a legal reserve until reserve plus capital reach €3,000, and in a liquidation the partners are jointly liable for any shortfall.

What is the corporate tax rate in Spain in 2026?

The general rate is 25 per cent under article 29 of Law 27/2014. Newly created entities that carry out economic activities pay 15 per cent in the first tax period with a positive taxable base and the next, with exclusions for groups and asset-holding entities.

How long does it take to register an SL?

For a deed using the standard statutes sent electronically, the registrar must qualify and register it within six working hours of receipt, under article 15.5.a of Law 18/2022. Preparation, the notary and your NIE take additional time.

How much are autonomo contributions in 2026?

They depend on your net income band. The 2026 lowest reduced band, for net income up to €670 a month, allows a base between €653.59 and €718.94, at 28.30 per cent for common contingencies plus 1.30 per cent for professional contingencies. New self-employed workers can get a reduced fee for 12 months, with the amount set by the annual budget law.

Do I need Catalan to run a business in Barcelona?

For premises open to the public, Barcelona City Council says outdoor signage and fixed information such as opening hours must be in Catalan at a minimum, and invoices, tickets, contracts and estimates must also be available in Catalan. Ask your advisor to check what applies to your activity.

Typical prices mentioned in this guide

Typical market ranges from published sources, not the fees of any professional listed here.

New and updated guides are shared on our company page.Follow Barcelona English Pros on LinkedIn

More guides