Guide to Doing Business in Asturias 2024
Companies established in a Member State of the European Union or in a State signatory to the Agreement on the European Economic Area (EEA) which temporarily post their workers to Spain within the framework of a transnational provision of services -with the exclusion of merchant navy companies with respect to their navigating staff will be subject to the provisions of Law 45/1999 of 20 November on the posting of workers within the framework of the transnational provision of services.
In accordance with these regulations, "Postings within the framework of a transnational provision of services" is taken to mean that made to Spain by companies established in an EU or EEA State for a limited period of time in any of the following cases:
The posting must be communicated, before its start and regardless of its duration, to the competent Spanish employment authority based on the territory where the services are to be provided.
In the Principality of Asturias, the managing body of this communication is the Employment Relations Service, which has a specific application form.
The posting communication shall contain the following data:
However, postings lasting less than 8 days are excluded from this obligation as long as they are not carried out by a Temping Company.
Regardless of the law that is applicable to the employment contract, the working conditions provided for by Spanish legislation must be respected regarding:
All this without prejudice to the fact that if the posted workers had more beneficial conditions recognised in their country of origin, in this case the latter will apply.
In the event that the posting lasts more than 12 months, companies must guarantee the application of the rest of Spanish employment regulations with the sole exception of the following matters:
However, when the service provider company estimates that the effective duration of the posting will be longer than twelve months, it may send a reasoned notification to the competent employment authority before the expiry of said period, which will extend the period to a maximum of eighteen months, during which only Spanish employment legislation must be applied on the specific matters referred to above.
Pursuant to the provisions of Regulations (EC) no. 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems and no. 987/2009 of the European Parliament and of the Council of 16 September 2009, laying down the procedure for implementing Regulation no. 883/204 on the coordination of social security systems, workers who are posted to Spain as stated above will continue to be subject to the Social Security legislation of the first Member State, provided that the foreseeable duration of said work does not exceed twenty-four months and that said person is not sent to replace someone else.
In the event that the posting is not temporary, but rather is intended to be permanent, the employer must sign an employment contract under Spanish regulations.
Foreigners to whom the community regime does not apply need an administrative authorisation to reside and work in Spain.
There are the following channels to access administrative work authorisations:
Non-resident foreigners who intend to enter Spanish territory in order to make a significant capital investment may apply for a stay visa, or, where applicable, a residence visa for investors.
A significant capital investment will be taken to mean one that meets any of the following assumptions:
It will also be understood that the foreigner applying for the visa has made a significant capital investment when the investment is carried out by a legal entity domiciled in a territory which is not regarded as a tax haven and the foreigner owns, directly or indirectly, the majority of its voting rights and has the power to appoint or dismiss the majority of the members of its administrative body.
The granting of a residence visa for investors will constitute sufficient qualification to reside in Spain for at least one year. Investors who wish to reside in Spain for a period of more than one year may request a residence permit upon compliance with certain requirements established by law. This permit will have a duration of two years, extendable for a further two.
Foreigners may apply for a visa to enter and stay in Spain for a period of one year with the sole or main purpose of carrying out the previous procedures in order to be able to undertake an entrepreneurial activity.
Holders of the visa in question will be able to access the envisaged residence status for entrepreneurs without the need to apply for a visa and without requiring a minimum prior period of stay, when it is justified that the effective start of the business activity for which they have requested the visa has already occurred.
An entrepreneurial activity will be taken to mean one which is of an innovative nature with special economic interest for Spain and, to this end, a favourable report has been issued by the General State Administration. For its assessment, great store will be set by job creation in Spain as well as:
Companies that require the incorporation of foreign professionals into Spanish territory for the pursuance of an employment or professional relationship included in any of the following cases may apply for it:
Foreigners who intend to enter Spain, or who, as they hold a stay and residence permit, wish to carry out training, research, development and innovation activities at public or private entities, must have the relevant visa or residence permit for training or research which will be valid throughout national territory, in the following cases:
Those foreigners who travel to Spain within the framework of an employment, professional relationship or on the grounds of vocational training, with a company or group of companies established in Spain or in another country, must have the relevant visa in accordance with the duration of the posting and a residence permit owing to intra-corporate transfer, which will be valid throughout national territory.
The following requirements must be proven:
Qualified professionals who can prove that they are graduates or postgraduates from universities of recognised prestige, vocational training and business schools of recognised prestige or with a minimum of three years' professional experience may apply for a teleworking permit or visa.
The national of a third State authorised to stay in Spain to carry out remote professional or employment activity for companies located outside national territory, solely using computing, electronic and telecommunications’ systems and media, is deemed to be in a situation of residence owing to international teleworking. If carrying out a work activity, the holder of the international teleworking permit may only work for companies located outside national territory. If he carries out a professional activity, the holder of the international teleworking permit will be allowed to work for a company located in Spain, as long as the percentage of said work does not exceed 20 % of his total professional activity
The following requirements must be proven:
The visa for international teleworking will have a maximum validity of one year, unless the work period is shorter in which case the visa will have the same validity as the latter.
The residence permit will be valid for a maximum of three years unless requested for a shorter work period. The holders of this permit may request its renewal for periods of two years as long as the conditions that gave rise to the right are maintained.
Furthermore, as has already been noted regarding the processing of personal income tax (IRPF), for the purposes of the special tax regime for posted workers (art. 93 LIRPF), the requirement to transfer residence as a result of remote work by electronic means (introduced after the approval of what is known as the Startup Law) will be deemed to have been fulfilled when the party holds this visa and it thus serves as a means of applying, in compliance with the rest of the requirements, certain tax benefits (more favourable income taxation).
In particular, the SEKUENS Agency has created the “Asturias, Nomad Paradise” Programme to boost the attraction of talent to our region. At its website you can obtain information about how to obtain the visa, as well as the tax benefits associated with it, amongst other issues of interest (i.e. Asturias as an ideal place to live or coworking spaces in the region).
In addition to the specific requirements set forth, the following conditions must be met for the granting of the residence permit:
Visas will be issued by the Diplomatic Missions and Consular Offices of Spain.
The processing of residence permits will be carried out by the Large Companies and Strategic Groups Unit electronically and their granting will be incumbent upon the Directorate-General of Migration.
The maximum decision period will be twenty days as from submission of the request. If it is not resolved within said period, the permit will be deemed to have been approved owing to a failure by the administration to respond.