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Company formation in Las Palmas — the EU business hub with a 4% corporate tax rate

Set up a company in Las Palmas de Gran Canaria. ZEC 4% corporate tax, SL incorporation, autonomous registration and full business setup for foreign entrepreneurs.

Start your Las Palmas company setup today

The problem

Las Palmas de Gran Canaria has quietly become one of Europe's most compelling locations for international entrepreneurs, remote business owners, and growing companies seeking a legitimate EU base with a genuinely competitive tax environment. The ZEC's 4% corporate tax rate, the year-round climate, direct flights across Europe and to Latin America and Africa, a growing coworking ecosystem in the Triana and Vegueta districts, and a cost of living well below mainland Spanish cities have combined to create a destination that increasingly attracts business founders who a decade ago would not have considered Spain at all. Yet setting up correctly in Las Palmas is not the same as setting up a company anywhere else in Spain. The ZEC has specific eligibility requirements — qualified activities, minimum investment, minimum employment — that need to be met and documented from the start. Getting the structure wrong (using a standard SL when a ZEC-registered entity was available, for example) or failing to meet the employment and investment conditions can mean losing the 4% rate and falling back to the standard 25% — a very expensive mistake that cannot always be unwound. And for the growing population of digital nomads and remote workers who have made Las Palmas a semi-permanent base, understanding whether their work activity qualifies for autonomo registration, a ZEC entity, or something else entirely requires specific professional advice.

Our solution

BMC provides a complete company formation and business setup service in Las Palmas that covers every aspect of establishing a business in the Canary Islands — from initial structure planning through ZEC registration (where applicable), company incorporation at the Las Palmas Commercial Registry, Tax Authority and Social Security registrations, and ongoing compliance management. We advise entrepreneurs on the full range of available structures — autonomo (sole trader), standard Spanish SL, ZEC-registered SL, or branch of a foreign company — and model the tax and compliance implications of each for the client's specific business. For businesses targeting ZEC status, we manage the ZEC Consortium authorisation process and ensure all ongoing compliance conditions are met from day one.

Process

How we do it

1

Structure and ZEC eligibility assessment

We assess the optimal legal and tax structure for your business in Las Palmas, including a detailed analysis of ZEC eligibility for your specific activity. We model the tax position under each structure — autonomo, standard SL, ZEC SL — and provide a clear recommendation with a fixed-price quote for the setup process.

2

Incorporation and ZEC registration

We incorporate the Spanish SL at the Las Palmas notary and Commercial Registry, obtain the company's NIF, and — where ZEC is applicable — file the application to the ZEC Consortium for authorisation. We also manage name reservation, articles of association drafting, and share capital bank account opening.

3

Tax, Social Security, and operational registrations

We register the company for Impuesto de Sociedades and IGIC (the Canary Islands indirect tax), register any directors or employees in the Canary Islands Social Security system, and advise on the ongoing periodic filing obligations specific to Canary Islands entities — including IGIC returns, corporate tax at the ZEC rate, and ZEC annual condition confirmations.

4

Ongoing compliance and growth advisory

We manage the company's ongoing accounting and tax compliance, ensure ZEC conditions are maintained year on year, advise on the RIC deduction as profits grow, and support further business development: hiring employees, opening additional offices, expanding into the EU, or eventually structuring an exit.

4%
ZEC corporate income tax rate for qualifying entities
3,000€
Minimum share capital for a Spanish SL
31 Dec 2026
ZEC registration deadline — do not miss it

I had been considering a move to Las Palmas for two years before I actually made the decision. BMC's initial consultation made me realise I could set up a ZEC entity for my technology consulting practice, pay 4% corporate tax, and base myself in one of Europe's most liveable cities. The setup was fast, professional, and well within my budget. Las Palmas has exceeded every expectation.

Tobias Brandt Founder, Brandt Digital Solutions ZEC SL

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Las Palmas: the EU’s most underrated business hub

Standing in the Triana shopping district, looking out across the Vegueta historic quarter and the Atlantic beyond, it is easy to see why Las Palmas de Gran Canaria is attracting a new generation of international entrepreneurs. The city offers the infrastructure of a mid-sized European capital — fast internet, modern coworking spaces, a functioning public transport network, a university, an international airport with direct connections to 30-plus European cities — at a cost of living and quality of life that mainland Spain and northern Europe cannot match.

Add a legitimate corporate tax rate of 4% under the ZEC for qualifying businesses, an indirect tax (IGIC) at 7% versus the 21% on the Spanish mainland, and a social security system that is the same as the rest of Spain — and the business case for Las Palmas becomes compelling. Entrepreneurs from Germany, the Netherlands, Scandinavia, the UK, and increasingly from outside Europe are running serious international businesses from this mid-Atlantic city and paying a fraction of the tax they would pay elsewhere in the EU.

The ZEC: the engine of the Las Palmas advantage

The ZEC (Zona Especial Canaria) is the formal legal framework that makes the 4% rate available. It requires genuine business substance in the Canary Islands: a registered address, employed staff, a resident director, and a real investment in productive assets. It is not a mailbox company regime and it does not work for businesses with zero local presence.

For businesses that can meet the substance requirements — which is most service businesses, technology companies, trading entities, and professional practices that make Las Palmas their genuine operational base — the ZEC delivers an extraordinary tax outcome within a fully transparent, EU-approved framework.

Las Palmas for digital nomads and remote entrepreneurs

Las Palmas has become one of the world’s top destinations for digital nomads and location-independent entrepreneurs, regularly topping rankings of best digital nomad cities globally. The Triana district and the area around Las Canteras beach have a concentration of coworking spaces, serviced apartments, and the informal infrastructure of a place where a critical mass of remote workers have already chosen to base themselves.

For remote workers who are considering making Las Palmas a more permanent base, the tax position needs careful thought. Time spent in Spain triggers Spanish tax residency rules. Once resident, the available structures — autonomo, standard SL, or ZEC SL — have very different tax outcomes. Spain’s digital nomad visa provides a legal pathway for non-EU nationals to work remotely from Spain, and the ZEC framework can be an excellent fit for nomads who want to establish a proper business base rather than remaining in a perpetual grey area.

BMC advises digital nomads and remote entrepreneurs at every stage — from initial residency planning through to fully operational ZEC entities — and has specific experience of the Las Palmas nomad and entrepreneur community’s needs.

Banking and operational setup

Opening a Spanish corporate bank account is one of the most consistently reported pain points for international entrepreneurs. Las Palmas has branches of all major Spanish banks, and BMC works with banking contacts to facilitate account openings for newly incorporated companies — including digital banking alternatives for businesses whose directors are non-resident. We also advise on connecting the ZEC entity to international payment systems, invoicing platforms, and the accounting software required for compliant IGIC and corporate tax reporting.

FAQ

Frequently asked questions

The ZEC covers a very wide range of commercial, industrial, and service activities. Eligible activities include wholesale trade, manufacturing, technology and software services, professional and consulting services, logistics and distribution, financial services, tourism and hospitality, and renewable energy. Retail businesses selling directly to consumers and certain financial activities are excluded. BMC carries out a detailed activity analysis for every client to confirm ZEC eligibility before incorporation.
To maintain ZEC registration and the 4% rate, a ZEC entity must maintain at its Las Palmas or Santa Cruz de Tenerife registered office at least five jobs (on Gran Canaria or Tenerife) or three jobs (on other islands), and must have made the minimum initial investment of €100,000 (major islands) or €50,000 (smaller islands) in productive assets within the first two years. At least one director must be resident in the Canary Islands. These conditions must be met and evidenced annually. BMC monitors them as part of its ongoing ZEC compliance service.
Not entirely. ZEC regulations require at least one director to be resident in the Canary Islands, and the minimum employment condition means real staff need to be present. However, you do not need to live in the Canary Islands yourself — you can appoint a resident director (BMC can assist with this) and hire local employees to satisfy the employment condition while you manage the business remotely or visit periodically. This is a common structure for international founders who want the ZEC tax benefits while maintaining flexibility over their own residency.
IGIC (Impuesto General Indirecto Canario) applies to supplies of goods and services within the Canary Islands at a standard rate of 7%. When a Las Palmas company provides services to clients in the EU mainland or elsewhere outside the Canary Islands, those transactions are not subject to IGIC — the place of supply rules take the transaction outside the IGIC scope. EU clients may need to account for VAT in their own jurisdiction under the reverse charge mechanism. BMC advises on the IGIC treatment of cross-border transactions and ensures compliant invoicing for every client structure.
An autonomo (sole trader) is the simplest structure: no minimum capital, quick registration, but unlimited personal liability and income taxed at IRPF progressive rates (up to 47%). A ZEC SL provides limited liability, a 4% corporate tax rate on qualifying profits, and a clearer separation between the business and personal assets — but requires the ZEC conditions (employment, investment, resident director), formal incorporation, and higher ongoing compliance. For most serious businesses with a ZEC-eligible activity, the ZEC SL delivers a dramatically better tax outcome and professional structure once the setup costs are recovered. BMC models both options before recommending one.

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