The Law To Know
Flag of SpainLaw of Spain

Module 7

Business, tax and employment: company forms, foreign investment, national and regional taxation, employment contracts, dismissal and social security

Spain is one of Europe’s largest economies, with a **dense fabric of small businesses**, a **detailed employment law** built on **collective agreements** and a tax system that is **partly national and partly regional**. A foreign business or worker meets the **Commercial Code**, the **Capital Companies Act**, the **EU single market** and **regional rules** at the same time. This module explains the framework in the order a business meets it: the **form of presence**, **foreign investment**, **tax**, **employment and dismissal** and **social security**. It states **durable rules**, not **rates and thresholds**, which change.

Flag of SpainThis course explains the law of Spain, not US law. Rules that look the same elsewhere may be different.

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General education on the law of Spain, using invented people and businesses. It states laws and procedures in simplified form and is not legal advice. The law and its practice change, and every case turns on its facts, the region and the authority concerned. It does not offer legal representation or a legal opinion on any case. Consult a Spanish abogado for any real matter.

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