Guide to business in Spain
Guía de negocios en España

complete PDF

1. Spain profile
   1. Introduction
   2. The country, its people and quality of life
   3. Spain and the European Union
   4. Infrastructure
   5. Economic overview
   6. Domestic market
   7. Foreign trade and investment
   8. Legislation on foreign investment and exchange control regulations
2. Establishing a business in Spain
   1. Introduction
   2. Different ways of doing business in spain
   3. Tax identification number (N.I.F.) and foreigner identity number (N.I.E.)
   4. Incorporation of a corporation
   5. Formation of a branch
   6. Other alternatives for operating in Spain
   7. Other alternatives to INVEST IN SPAIN
   8. Dispute resolution
3. Tax system
   1. Introduction to the Spanish tax system
   2. Central Government taxes
   3. Special regimes of certain Autonomous Communities
   4. Local taxes
4. Investment aid and incentives in Spain
   1. Introduction
   2. State incentives for training and employment
   3. State incentives for specific industries
   4. Incentives for investment in certain regions
   5. SME incentives
   6. Internationalization incentives
   7. E.U. aid and incentives
   8. Compatibility
5. Labor and Social Security regulations
   1. Introduction
   2. General rules
   3. Contracts
   4. Termination of employment contracts
   5. Senior executive contracts
   6. Contracts with temporary employment agencies
   7. Employee representation
   8. Acquisition of a Spanish business
   9. Relocation of workers under a cross-border working arrangement
   10. Visas and work and residence authorizations
   11. Social security system
   12. Prevention of occupational risks
6. Intellectual property law
   1. Introduction
   2. Trade marks
   3. Protection of inventions in Spain
   4. Plant varieties
   5. Industrial designs
   6. Topographies of semiconductor products
   7. Copyright
   8. Unfair competition
   9. Action against infringement of intellectual property rights
   10. Appendix
7. Legal framework and tax implications of E-commerce in Spain
   1. Introduction
   2. Defining regulatory principles
   3. Tax implications of e-commerce in Spain
8. Useful addresses
   1. Relevant institutions
   2. Other institutions
   3. Stock exchanges and National Securities Market Commission
   4. Official banks
   5. Autonomous Community and Autonomous City investment promotion agencies
   6. Spanish economic and commercial offices abroad
9. Appendix I - Company and commercial law
   1. Applicable legislation
   2. Forms of business enterprise
   3. Liability of shareholders, members and enterprises
   4. Basic legislation governing an S.A.
   5. Basic characteristics of an S.A.
   6. Governing bodies of an S.A.
   7. European public limited-liability company (S.E.)
   8. Basic characteristics of limited liability companies
   9. Professional services firm (S.P.)
   10. Sole shareholder companies
   11. Branches
   12. Representative office
10. Appendix II - The spanish financial system
    1. Introduction
    2. Financial institutions
    3. Market
    4. Safeguards to protect financial services customers
    5. Taxation of financial products
11. Appendix III - Accounting and audit issues
    1. Legal framework
    2. Accounting records
    3. Financial statements
    4. Conceptual accounting framework and recognition and measurement bases
    5. Distributable profit
    6. Consolidation
    7. Requirements concerning disclosures in the notes to the financial statements
    8. Auditing requirements
    9. Financial statement publication requirements
    10. Appendix