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Information on the exercise of a service activity temporarily or occasionally in Spain

Temporary Exercise as an Autonomous or Society

It consists in the provision of services to Spanish companies or consumers on a temporary and occasional basis by a professional or company that is established in another Member State of the European Union. It does not require any establishment procedures, but it may require specific procedures that will depend on the specific activity on which the service will be provided.

If you are going to exercise a professional activity that is regulated in Spain, you will usually have to inform in advance of the service you intend to perform. This is done by submitting a prior written statement to the competent Spanish authority.

Temporary exercise through association with an established company

This associative modality consists of a collaboration in which one or more providers associate themselves with a service company, contributing to it with the share of capital that they agree on, and participating in its results in the proportion that they determine.

These partnerships are generally formalized through private agreements between the parties.

Statement prior to the temporary exercise

If you move to Spanish territory to practice a regulated profession on a temporary or occasional basis, you do not need to apply for recognition of your qualifications. However, before your first trip, you will usually have to inform the competent Spanish authority about the activity you plan to carry out by submitting a written statement.

This declaration must be renewed annually if you intend to continue the provision of services temporarily or occasionally in Spain.

Please note that the regulated professions are different depending on the country in which they are exercised. Consult the database of regulated professions to find out if the service you intend to perform is considered a regulated profession.

For more information about the competent authority to file the declaration, please contact the National Assistance Center. Or use our assistant to learn the requirements you need to meet.

Procedures start of activity

Assistant

Our assistant will guide you, in just three steps, in the procedure of establishing and starting your company, and will also facilitate access to the necessary procedures for the exercise of an activity. This wizard is integrated into the virtual PAE.

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Temporary displacement of workers

WORK TEMPORARILY IN SPAIN
As an EU citizen, you have the right to work temporarily in Spain. To do this:
  • You don't need a work permit;
  • in most cases, you do not need the recognition of your professional qualifications, although in some professions you may need a written statement on the recognition of professional qualifications (see PROFESSIONAL QUALIFICATIONS AND ORGANISATIONS | EUGO));
  • you do not need to register with the Spanish social security agency, as you are still insured in the country of habitual employment (therefore, during the period of travel no other social security rights are accumulated, such as pension rights or the right to unemployment benefits in the country where you have been displaced);
  • You have to register as a resident with the administration of the destination country if the stay exceeds three months, but you do not accumulate permanent residence rights in the destination country.


RESIDE TEMPORARILY IN SPAIN

Residence in Spain less than 3 months

In cases where the stay in Spain of a citizen of a Member State of the European Union or of another State party to the Agreement on the European Economic Area, whatever its purpose, has a duration of less than three months, the possession of a passport or identity document in force shall be sufficient, pursuant to which entry into Spanish territory has been effected, and such stay shall not be computed for the purposes of residence.
The provisions of the preceding paragraph shall apply to the relatives of the citizens of a Member State of the European Union or of another State party to the Agreement on the European Economic Area, who are not nationals of one of those States, and accompany or join the citizen of one of those States, who are in possession of a valid passport in force, and who have fulfilled the entry requirements.

Residence in Spain greater than 3 months
Citizens of a Member State of the European Union or of another State party to the Agreement on the European Economic Area have the right to reside in Spanish territory for a period of more than three months. The persons concerned shall be obliged to apply personally to the Office of Foreigners of the province where they intend to stay or establish their residence or, failing that, to the relevant Police Station , for registration in the Central Register of Foreigners. This application must be submitted within three months from the date of entry into Spain.

In case of doubt, they can contact the Aliens Office of the province where they will reside. You can find the contacts and more information on the National Police website.

VAT on intra-Community services

The following information is intended for entrepreneurs established in Spain who offer their services in other EU member countries.

Intra-Community VAT refers to value added tax that applies to almost all goods and services purchased or provided between businesses and individuals residing in EU Member States.

To find out what taxes apply to the service you are going to perform, who should declare the VAT due, and whether or not the invoice should be passed on VAT, consult the following website of the Tax Agency.

Your company provides services to companies established in the EU

The general rule of intra-Community VAT for the case of the provision of services between companies or professionals establishes that the VAT applicable in the operation is that of the country in which the company receiving the service is established.

Both must have a VAT ID number, for which they must register in the ROI (Register of Intra-Community Operators). The company that provides the service must verify that its client has a valid VAT ID (since the invoice you issue must indicate this number), and must issue the invoice without VAT. Your customer will be responsible for taxing this tax at the rate applicable in his/her country of establishment.

The inclusion in the Register of Intra-Community Operators (ROI) must be requested before the competent body in the country in which the company resides. In Spain, the entity responsible for the ROI to which the VAT ID must apply is the Tax Agency.

The European Commission has generally made available a system for exchanging VAT information, known as VIES, in which it can check whether its customer has a valid intra-Community operator number.

Your company receives services from companies established in the EU

If it is your company that receives an intra-Community service within the framework of its usual operation, you must supply the service provider with your VAT ID number in order to receive the invoice without VAT, and declare it yourself before the Tax Agency using the reverse rule of the taxable person.

Services to individuals

In the event that your customer does not have a VAT ID number, either because they are not registered in the ROI or because they are an individual, the transaction will be subject to the VAT applicable in the country of establishment of the company that provides the service.

If you are an entrepreneur established in Spain, you must issue an invoice with the Spanish VAT that is applicable.

Exceptions and Special Rules

You should keep in mind that there are exceptions to this rule depending on the sector of activity in which you operate and the turnover. If you provide telecommunications, broadcasting and television or electronic services, these services are always taxed in the client’s country. Services such as education, healthcare and financial services are exempt from VAT. In some cases, if your company makes taxable supplies of services below a certain annual limit, it may be exempt from VAT.

There are special rules for certain services to which the general rule explained above does not apply, which you can consult here.


More information here.


Avenues of complaint

In Spain there are different ways of complaint available to consumers and users:

● Administrative.
● Judicial.
● Extra judicial.
● Other ways.

In the "Guides" section of the EUgo portal you will be able to access information about the different ways of complaining in case of conflict with the Public Administration, with suppliers of products or services and in case of labor conflicts.