In Spain, you register as an autónomo or found an SL (from €1 of capital), then get the Ayuntamiento’s approval for the premises, either a licencia de actividad or a declaración responsable, depending on your region and town. Gym use is at the general 21% IVA. Sports professions are regulated by the regions, so ask your comunidad autónoma how it treats a gym where customers train alone. Customers pay by card, Apple Pay or Google Pay. From 2027, your invoicing software must meet VeriFactu. Sparekey costs €990 for setup and €19 a month for Operations.
Registration
An autónomo files Modelo 036 with the Agencia Tributaria and registers in RETA. An SL is registered in the Registro Mercantil. Both can be set up through a PAE with the electronic DUE, and a gestoría can file it for you.
The Ayuntamiento
The national law that replaces licences with self-declarations for small shops does not list gyms, so your region and town decide the procedure. Before you sign the lease, ask the urbanismo office:
- whether the planning use of the premises allows a gym
- whether you need a licence with a technical project, a declaración responsable or a comunicación previa
- whether planned works need a building project
Regional sports laws
Madrid (Law 6/2016) and Catalonia (Law 3/2008) regulate sports professions: qualifications, prior notice and liability insurance for anyone who provides sports services. Owners of facilities where such services are provided must inform users about staff qualifications. An hourly gym where customers train alone without instruction is a different model, so ask your region’s sports department how it is treated. If personal trainers rent your gym for clients, the law covers their services.
IVA
Access to sports facilities is not on the reduced lists, so a commercial gym charges 21%. The sports exemption covers only public bodies and non-profit sports entities. The Canary Islands, Ceuta and Melilla are outside IVA.
Invoices and VeriFactu
Every service needs an invoice. For the use of sports facilities, a simplified invoice is allowed up to €3,000. From 1 January 2027 (companies) and 1 July 2027 (autónomos), invoicing software must meet VeriFactu: tamper-proof, chained records and a QR code on every invoice. The Basque Country and Navarre have their own systems.
Sparekey issues an invoice for every paid booking, in Spanish, and exports a CSV file. Agree with your gestoría which VeriFactu-compliant software issues the invoices by your deadline, and we fit the booking flow to it. Mandatory e-invoicing between businesses comes later and doesn’t cover consumers.
Payments
In Spain we set up Stripe with cards, Apple Pay and Google Pay, with payouts in euros. The Stripe account is in your name, and setup is included.
Door access
We recommend a 2N keypad with a maglock, installed by a professional door installer. Nuki is the cheaper alternative on the existing lock, but it cannot be secured as well against customers tampering with it. Both cost the same in Sparekey. Each booking gets a time-limited PIN by SMS right after booking, and the stored backup code covers internet outages. See 2N keypad and maglock.
Cameras, insurance and house rules
The AEPD requires a “zona videovigilada” sign at every entrance to the covered area, deletion within one month, and minimal coverage. Changing rooms and lockers are likely disproportionate. See cameras in an unstaffed gym.
Liability insurance can be a legal duty under regional sports laws. Tell the insurer that the gym runs without staff. Ask your town about complaint forms (hojas de reclamaciones) and first-aid requirements, and write house rules (normas de uso). See insurance and liability.
What Sparekey costs in Spain
| Item | Price |
|---|---|
| Setup (one-off) | €990 |
| Operations (hosting and maintenance) | €19 / month |
| Door-code SMS | based on volume |
No VAT is added, because Sparekey is not VAT-registered. You pay in euros by bank transfer. See pricing.
FAQ
Do I need a licencia de actividad for a gym in Spain?
You need the Ayuntamiento’s approval. Whether it is a full licence or a declaración responsable depends on your region and town.