Spain
AI Agent Legal Status: partial · Autonomy: moderate
Legal Framework
Spain is subject to the EU AI Act and was the first EU country to establish an AI regulatory sandbox (2022), operated by the Spanish Agency for Digital Supervision (AESIA). This sandbox allows companies to test AI systems in a controlled regulatory environment before full market deployment. Spain has a National AI Strategy (ENIA) with significant public investment. The AEPD (Spanish Data Protection Agency) enforces GDPR and has published specific guidance on AI and automated decision-making.
Key Laws & Regulations
- ◆EU AI Act
- ◆GDPR (LOPDGDD)
- ◆Royal Decree on AI Regulatory Sandbox
- ◆Capital Companies Act
Business Formation
SL (Sociedad Limitada) is the standard entity with EUR 3,000 minimum capital. Spain has introduced a digital nomad visa and startup law (Ley de Startups) offering tax benefits for entrepreneurs.
Tax Implications
Standard corporate tax rate is 25%, with a reduced 15% rate for newly created companies in their first two profitable years. Startup Law provides additional tax benefits for qualifying startups.
Opportunities
AI regulatory sandbox offers a unique testing environment for novel AI agent systems. Startup Law tax benefits reduce costs for new AI ventures. Competitive cost of living and growing tech ecosystems in Barcelona and Madrid.
Highlights
First EU AI regulatory sandbox provides a competitive advantage for AI companies seeking to test and validate systems. Startup Law and digital nomad visa attract international talent. Growing tech hubs in Barcelona and Madrid.
Risks & Challenges
EU AI Act compliance requirements apply. Bureaucratic processes can be slower than Northern European jurisdictions. Complex regional autonomy structure adds administrative layers.