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.
| Requirement | Who asks | Cost or timing | Law |
|---|---|---|---|
| Tax registration (modelo 036) | Hacienda | Before your first lesson | Orden HAC/1526/2024 (modelo 037 no longer exists) |
| Registration as autónomo | Social Security | €205.88 to €607.35 a month in 2026 | LGSS, article 305 |
| If you open an SL: notary deed and Registro Mercantil | Notary and Registro Mercantil | Set fees if you set it up online through CIRCE | Ley de Sociedades de Capital; Ley 18/2022 |
| Declaración responsable or opening licence | Town hall | Your town hall's fee | Ley 12/2012 (premises up to 750 m²) |
| Notice board with courses, prices and "no official title" | Regional consumer office | Your time | Regional rules (for example, Madrid) |
| Complaint forms available on request | Regional consumer office | Depends on your region | Regional rules |
| Written contract with each student | Regional consumer office | Your time | Regional rules (for example, Madrid) |
| 14-day withdrawal for online or phone enrolments | Consumer law | A refund if the student withdraws | TRLGDCU, articles 102 to 108 |
| Privacy information at enrolment | AEPD (data protection agency) | Your time | GDPR, article 13 |
| A parent's consent for students under 14 | AEPD (data protection agency) | Your time | LOPDGDD, article 7 |
| Sex offences certificate for anyone teaching minors | Ministry of Justice | Minutes online with a digital certificate | LOPIVI, article 57 |
| If you hire: contracts under the collective agreement | Labour inspection | Salary tables in the agreement | X Convenio de enseñanza y formación no reglada |
| VAT exemption only as an authorised private entity | Hacienda | Depends on your case | VAT law, article 20.Uno.9º |
| Invoicing software that meets Verifactu | Hacienda | By 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.
