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Language school legal requirements in Spain: the full list

What are the legal requirements for a language school in Spain? Hacienda, Social Security, your town hall, your region's consumer office and data protection law each ask for something. At SmartCookie we've put every requirement in one table, with who asks for it, what it costs and the law behind it.

By Martina Monreal, Language teacher since 2016

Painted illustration of a director holding a shield made of a stamped document in front of a group of children, on a grey-blue background.

What legal requirements does a language school need in Spain?

A language school in Spain needs tax registration (modelo 036), Social Security registration, a declaración responsable or licence from the town hall, complaint forms and a price notice, a written contract and privacy information for each student, and a sex offences certificate for anyone teaching minors. The education department doesn't authorise it.

Tax registration
Modelo 036, before your first lesson
Online or phone enrolment
14 days to withdraw
Anyone teaching minors
Sex offences registry certificate
Teachers' collective agreement
Non-official teaching, until 31st of December 2027
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Every legal requirement for a language school

These are the requirements a language school in Spain meets before and after it opens. Rows that start with "if" only apply in that case. Regions and town halls add their own details, so check yours.

Legal requirements for a language school in Spain, checked on 30th of October 2026
RequirementWho asksCost or timingLaw
Tax registration (modelo 036)HaciendaBefore your first lessonOrden HAC/1526/2024 (modelo 037 no longer exists)
Registration as autónomoSocial Security€205.88 to €607.35 a month in 2026LGSS, article 305
If you open an SL: notary deed and Registro MercantilNotary and Registro MercantilSet fees if you set it up online through CIRCELey de Sociedades de Capital; Ley 18/2022
Declaración responsable or opening licenceTown hallYour town hall's feeLey 12/2012 (premises up to 750 m²)
Notice board with courses, prices and "no official title"Regional consumer officeYour timeRegional rules (for example, Madrid)
Complaint forms available on requestRegional consumer officeDepends on your regionRegional rules
Written contract with each studentRegional consumer officeYour timeRegional rules (for example, Madrid)
14-day withdrawal for online or phone enrolmentsConsumer lawA refund if the student withdrawsTRLGDCU, articles 102 to 108
Privacy information at enrolmentAEPD (data protection agency)Your timeGDPR, article 13
A parent's consent for students under 14AEPD (data protection agency)Your timeLOPDGDD, article 7
Sex offences certificate for anyone teaching minorsMinistry of JusticeMinutes online with a digital certificateLOPIVI, article 57
If you hire: contracts under the collective agreementLabour inspectionSalary tables in the agreementX Convenio de enseñanza y formación no reglada
VAT exemption only as an authorised private entityHaciendaDepends on your caseVAT law, article 20.Uno.9º
Invoicing software that meets VerifactuHaciendaBy 1st of January 2027 (SL) or 1st of July 2027 (autónomo)Real Decreto-ley 15/2025

For the order to do things in, follow our guide to starting a language school; for what each item costs, see our guide to language school startup costs.

Consumer rules: contract, prices and withdrawal

Your students are consumers. Give them the price and conditions in writing before they pay, sign a contract with each one, and remember that online enrolments come with 14 days to withdraw.

Madrid's rules for academies are a good model of what to put in writing: the course, the timetable, the full price and how to pay, on a notice board and in a contract signed with each student. Add how a student cancels and what happens to lessons they've paid for and not used.

When a student enrols online or by phone without coming in, it's a distance contract: they can withdraw within 14 calendar days without giving a reason (TRLGDCU, articles 102 and 104). If they expressly asked you to start lessons during those days and then withdraw, they pay for the part already given (article 108.4).

Each region sets its own rules for complaint forms and notices: Andalusia, for example, has its own decree for centres teaching non-official courses. Ask your region's consumer office before you open.

Student data and minors

Tell every student who you are and what you do with their data when they enrol, and get a parent's consent for students under 14.

The GDPR (article 13) says that when you collect someone's data you must tell them, at that moment, who you are and how to contact you, why you want the data and on what legal basis, among other points. A short privacy notice on the enrolment form covers it.

Under 14, consent comes from a parent or guardian (LOPDGDD, article 7). That includes photos or videos of students for your social media: ask for it in its own box on the enrolment form.

Spain's data protection law lists who must appoint a data protection officer (LOPDGDD, article 34), and in education it names centres teaching the official levels of the education system and universities. An academy teaching non-official courses isn't on that list.

Our guide to tutoring contracts and GDPR has a privacy notice and a consent form for minors you can adapt.

If you hire teachers

Teachers you hire as employees are covered by the state collective agreement for non-official teaching, which sets their salary tables. Anyone who teaches minors also needs the sex offences certificate.

The X Convenio colectivo de enseñanza y formación no reglada applies across Spain to private companies teaching non-official courses, and runs until 31st of December 2027. Read its salary tables before you set your budget.

The child protection law (LOPIVI, article 57) asks for the negative certificate from everyone whose job involves regular contact with minors, so ask each new teacher for it before their first class with children.

Employee, freelancer or collaborator? Our guide to hiring your first teacher compares the options.

IAE, VAT and Verifactu

Three tax questions come with registering: which IAE epígrafe you choose, whether your lessons are VAT-exempt and when your invoicing software must meet Verifactu.

Our IAE guide for teachers explains the epígrafes, and our guide to VAT on language lessons covers when an academy is exempt (article 20.Uno.9º of the VAT law asks for an "authorised private entity"). Your invoicing software must meet Verifactu by 1st of January 2027 if you're a company and by 1st of July 2027 if you're autónomo: our Verifactu guide explains what changes.

Every student's details, in one place

With SmartCookie Teams, each teacher has their own timetable and students, and you see attendance and payments for the whole school in one place.

Frequently asked questions

More questions? See all FAQs