Spain welcomes millions of visitors each year who come to enjoy its sunny climate, rich culture, and diverse landscapes. In this context, opening a hotel in Spain represents a unique opportunity for entrepreneurs looking to position themselves in the market.
However, to ensure success, it is essential to understand the main legal, tax, and regulatory requirements. In this article, we present the essential legal keys to successfully establishing your project.
Choosing the right location: urban planning constraints and protected areas
Even before considering the setting up of the company or the architectural design, choosing the right location is crucial. Indeed, Spanish legislation imposes strict urban planning rules, which vary depending on the autonomous community concerned (Andalusia, Balearic Islands, Catalonia, Valencian Community, etc.).
It is necessary to verify that the targeted land or building is compatible with hotel use according to the local General Urban Development Plan (PGOU).
Moreover, if the project is located in a coastal, rural, or classified area, additional environmental restrictions may apply, particularly regarding building heights, tourist density, or sustainability obligations.
💡Tip: carry out a preliminary urban planning study to avoid future administrative blockages.
Spain has strict urban planning regulations, especially in coastal areas (Ley de Costas), where construction restrictions are numerous. It is therefore essential to verify:
- The urban planning compliance of the land or building
- The absence of disputes or hidden encumbrances
- The possibility of obtaining a tourist or restaurant operating license
Choosing the most suitable legal structure
Once the location is confirmed, the second step is to choose the legal form of your entity. The Spanish Limited Liability Company (Sociedad Limitada – SL) is the most common choice due to its simplicity and favorable tax framework. However, for a high-end hotel project, other structures may be considered, such as:
- The Public Limited Company (Sociedad Anónima – SA), ideal if you plan to involve investors or manage a large volume of activity.
- A branch of a foreign company, useful for an international hotel group.
- A holding structure, allowing for optimized cross-border taxation and asset management.
Do not forget to assess the tax implications in your country of origin, particularly through the double taxation treaties signed by Spain.
Financing and investors: building a solid hotel project in Spain
Opening a hotel in Spain requires a financing strategy adapted to the scale of the investment. From construction to interior design, each phase involves significant costs. Fortunately, several sources of funding can be mobilized:
Own contributions and project owner’s credibility
This initial investment demonstrates your commitment to financial partners while reducing the overall level of debt. A minimum of 20 to 30% of the total project cost is often required to convince lenders or external investors.
Hotel bank loan (Crédito Promotor)
Spanish banks offer specific solutions such as the hotel development loan (crédito promotor), tailored to tourism real estate projects. This type of financing often covers the construction phases, fitting out, licenses, and the first months of operation. To obtain it, you must present a solid business plan, real guarantees, and a credible repayment plan.
Public aid and regional subsidies
Certain Spanish autonomous communities grant subsidies or low-interest loans to support tourism development, particularly projects committed to energy transition or the promotion of local heritage. European programs such as ERDF funds can also be requested for innovative projects.
Private investors and specialized funds
To strengthen your equity, you can turn to private investors, family offices, or real estate funds specialized in high-end hospitality. These partners can provide not only capital but also valuable sector expertise, in exchange for an equity stake.
The hotel business plan: a tool to convince
A structured and professional business plan is essential to attract financing. It should include:
- A detailed market study (competitive offer, analysis of the geographical area)
- The hotel’s positioning (high-end, eco-responsible, boutique, resort…)
- A multichannel marketing strategy
- A precise investment plan
- And realistic financial forecasts (revenue, return on investment…)
Obtaining operating permits and tourist licenses
To legally operate a hotel in Spain, you must obtain several administrative licenses, including:
- The building permit or prior works declaration, in the case of construction or renovation.
- The activity or opening license (licencia de apertura), issued by the municipality.
- Registration with the Tourism Registry of the competent autonomous community, essential for conducting hotel activity.
Each region imposes its own hotel classification criteria (stars), which depend on the number of rooms, available facilities, accessibility, and offered services. Depending on the autonomous community, the requirements can vary significantly.
📌 Example: A 5-star hotel in Catalonia must meet specific requirements, such as the presence of a gourmet restaurant, concierge service, or a spa.
Compliance with these procedures is essential to avoid any administrative closure or future financial penalties.
Technical, environmental and accessibility standards
In addition, it is essential to comply with a set of strict technical standards imposed at both national and regional levels. These requirements aim to guarantee safety, comfort, accessibility, and sustainability:
- Accessibility for persons with reduced mobility (PRM): hotel infrastructures must meet specific standards concerning elevators, access to rooms, sanitary facilities, and common areas.
- Environmental standards: certain Autonomous Communities impose specific criteria regarding energy performance, thermal insulation, wastewater treatment, or photovoltaic installations.
- Comfort and quality criteria specific to the hotel industry: enhanced soundproofing, use of sustainable materials, integration of home automation systems, or lighting.
💡Good to know: some hotel projects may benefit from regional subsidies, energy renovation grants, or tax exemptions.
Creating a signature Hotel in Spain: Brands, image and intellectual property
Creating a hotel in Spain requires building a strong, recognizable, and legally protected identity, while addressing issues related to intellectual property:
- Register your hotel’s brand: the name of your establishment, its logo, slogan, website or even visual elements (typography, colours, interior design) must be registered as trademarks with the Spanish Patent and Trademark Office (OEPM) or with the EUIPO at the European level.
- Protect the aesthetics and original creations: if your hotel relies on a unique concept, exclusive artistic decoration or a sound signature, these elements may benefit from copyright or industrial design protection.
- Manage online presence and e-branding: it is advisable to reserve domain names associated with your hotel, protect your digital content, and monitor any unauthorised infringement.
In summary, anticipating intellectual property challenges before opening a Hotel in Spain helps legally protect your concept and reinforces the commercial value and prestigious image of the establishment in the long term.
Hiring staff in Spain: labour law in the hotel sector
In addition, it is essential to strictly comply with Spanish labour law provisions, as well as the specific rules of the hospitality sector (hostelería), governed by the national sectoral collective agreement (convenio colectivo estatal) and, where applicable, regional collective agreements in each Autonomous Community.
Employment contracts and types of hiring
In Spain, employers may use different types of contracts: permanent contracts (contrato indefinido), fixed-term contracts (contrato temporal), or internship and apprenticeship contracts. Since recent reforms, the abusive use of temporary contracts is strictly regulated.
Hospitality collective agreement
The hospitality collective agreement, applicable in each Spanish region, sets working time limits (generally 40 hours/week), mandatory rest days, paid holidays, rules for night work (very common in the sector), and working conditions (uniform, staff accommodation, overtime, etc.).
Employer’s administrative obligations: social contributions and duties
Every employer must register their business with the Spanish Social Security system (Seguridad Social) and pay the corresponding contributions for each employee. This includes contributions for pensions, work accidents, and sick leave. In addition, a professional risk prevention plan must be implemented.
Foreign staff and work permits
If you wish to hire foreign professionals, especially for strategic roles, you must verify the residence and work conditions in Spain.
In summary, mastering labour law in the Spanish hospitality sector allows you to ensure a secure legal framework, retain your talents, and guarantee a level of service that meets your clients’ expectations.
Tax residency and Golden Visa: living in Spain through your hotel investment
Creating or acquiring a hotel in Spain can help you obtain the Golden Visa and establish your tax residence in Spain if you plan to settle in the country or stay there regularly:
The spanish Golden Visa for foreign investors
The Residence Visa for Investors (Law 14/2013), known as the Golden Visa, allows non-EU nationals to obtain a residence permit in Spain through a significant investment. Among the eligible options are:
- a real estate investment exceeding EUR 500.000 (excluding financing),
- or an entrepreneurial project of general interest, particularly in the tourism or hotel sector.
Therefore, if you create a hotel or acquire an existing establishment in Spain, your project could potentially give you access to the Golden Visa, provided you demonstrate its economic viability, job creation, and positive local impact.
Tax residency: beware of the time spent in Spain
Moreover, the Golden Visa does not impose any minimum stay requirement to maintain the residence permit, which is a major advantage for international investors. However, if you spend more than 183 days per year in Spain, you will be considered a Spanish tax resident and subject to taxation on your worldwide income.
It is therefore essential to plan your international tax strategy in advance, taking into account double taxation treaties and specific tax regimes (e.g., the impatriate regime, known as the Beckham Law) when opening a hotel in Spain.
Luxury hotels in Spain: specific requirements to anticipate
If you are planning to open a luxury hotel in Spain, be aware that this segment is subject to higher standards than traditional hospitality. In addition to general obligations, high-end hotels must provide an exceptional level of service.
For instance, obtaining the fifth star not only requires meeting surface area and service requirements (24/7 concierge, room service, spa, premium meeting room…), but also demands multilingual accessibility and technological integration (smart booking, renewable energy systems).
Moreover, some Autonomous Communities require an investment plan or a minimum financial guarantee to authorise the opening of establishments in the “Gran Lujo” or “Premium” segment.
Thus, to establish a lasting presence in the Spanish luxury hotel market, it is essential to take into account local regulations, marketing positioning, and the specific expectations of upscale clientele.
Inspiring case studies: when the Hotel dream becomes reality
Conversion of a historic palace in Seville into a Boutique Hotel
An investor acquired a palacete in the historic centre of Seville. The building was renovated while preserving its protected façade and Mudejar elements, and was enhanced with high-end comfort standards. The project required special permits from the Junta de Andalucía, but was opened in 2023 and was already selected among the 20 best projects in Spain by several travel magazines.
Structuring a hotel in Valencia via a dutch company
An investor chose a hybrid structure: a company based in the Netherlands for asset management and a Spanish subsidiary for local operations. This setup allowed for optimisation of dividend taxation while complying with VAT and payroll obligations in Spain. With tailored legal support, the project raised €2.5 million from a specialised real estate fund.
Development of a 5-star eco-hotel on the Costa del Sol by a french family
A family from Lyon invested in rural land near Estepona, with a strategy focused on luxury ecotourism. The project included 12 independent suites, a bio spa, and a gourmet restaurant. Thanks to proactive rural urban planning, they obtained permission to build in a natural area. The project benefited from regional energy transition grants in Andalusia.
Obtaining a Golden Visa through Hotel investment in Marbella
By investing over 500.000 EUR in a boutique hotel in Andalusia, a non-EU couple obtained Spanish residency (Golden Visa) in just four months. The project was recognised for its commitment to sustainable tourism, incorporating local materials and a grey water recovery system.
Opening a Hotel in Spain: a prestige project requiring rigour and expert support
Ultimately, opening a hotel in Spain — whether it’s a boutique hotel in Barcelona, a high-end property in Madrid, or an eco-resort on the Costa del Sol — is an exciting entrepreneurial venture with strong potential. However, this type of luxury tourism project is also highly regulated and subject to specific tax and legal requirements that must not be underestimated. To ensure the success of your venture in the Spanish hospitality sector, it is essential to combine:
- a comprehensive legal and tax planning strategy,
- an internationally optimised investment structure,
- full compliance with Spanish labour law, urban planning, and hotel licensing requirements,
- and a clear strategic vision for positioning your luxury hotel on the market.
At Arthur & Marin, we advise investors, family offices, and international hospitality groups on the creation, acquisition, or restructuring of hotel projects in Spain. With our expertise in International Commercial Law, Corporate Law, and Regulatory Law, we secure every step of your venture — from property acquisition and Golden Visa application, to trademark registration, employment contracts, and operating permits.
📩 Contact our firm today at info@arthurmarin.com or +32 465 345 345 to receive personalised support and lay the legal and strategic foundations of a hotel in Spain.
