Starting a business in Málaga, like anywhere in Spain, involves a few key steps that vary slightly depending on whether you’re an EU or non-EU citizen, and what type of business you want to set up (freelance, small company, online service, etc.). Here’s a clear and simple explanation of how to do it:

Step 1: Decide on the Business Structure
The two most common options are:
- Autónomo (self-employed/freelancer): Easiest and fastest. Ideal for solo professionals, small services, or online businesses.
- Sociedad Limitada (SL – limited company): Best for businesses with multiple partners, employees, or higher risk. More paperwork, but offers liability protection.
Step 2: Get Your NIE and Register with the Ayuntamiento
Before anything, you must have a NIE (Número de Identificación de Extranjero) — your foreigner ID number — and empadronamiento, which is your official registration as a resident in Málaga. You’ll need both for legal and tax processes.
Step 3: Set Up as a Freelancer or Register a Company
If going freelance (Autónomo):
- Register with the Tax Office (Agencia Tributaria) Complete form Modelo 036 or 037 to declare your business activity (choose from official activity codes).
- Register with Social Security (Seguridad Social) You must register within 30 days of declaring your business at the tax office. You’ll get a Social Security number and start paying a monthly fee (quota). As a new autónomo, you usually get a discounted rate (tarifa plana) starting at €80/month for the first year.

If creating a company (Sociedad Limitada):
- Request a company name certificate from the Central Mercantile Registry (Registro Mercantil Central).
- Open a bank account in the company’s name and deposit the minimum capital (€3,000 for an SL).
- Create company statutes and sign them before a notary.
- Register with the Mercantile Registry in Málaga.
- Get your company’s tax number (CIF).
- Register for taxes and social security, just like a freelancer would.
Step 4: Understand Your Tax and Accounting Obligations
Freelancers and SLs have different tax rules, but in both cases, you’ll deal with:
- Quarterly VAT returns (IVA) if applicable.
- Quarterly income tax or corporation tax payments.
- Annual tax declarations.
- Invoices must include specific details and follow legal formatting rules.
Hiring a gestor (accountant/administrator) is highly recommended. They will take care of registration, taxes, social security, and ongoing paperwork. Their fees typically range from €50 to €150 per month.
Step 5: Get Any Required Licenses or Permits
Depending on the type of business (e.g., café, shop, bar), you may need:
- Opening license (Licencia de apertura)
- Health/safety permits
- Municipal permissions if you use public space (e.g., terraces)
For online or service-based businesses, usually no additional license is needed.
Step 6: Consider Joining a Coworking Space or Local Network
Málaga has a growing startup and remote work scene, with many coworking spaces and networking groups. These are great for meeting clients, collaborators, and staying in the loop.