Legal information on Social Entrepreneurship... in Spain

In Spain there is a Law of Social Economy (Law N. 5/2011 – 29th of March 2011) since 2011, which was unanimously adopted by the Spanish Parliament, meaning that all groups representing the different political parties agreed to adopt this law.

As established by Law, the following entities are a part of the Social Economy:
Cooperative societies, in their different modalities, and amongst them, those of associated work, consumerism, housing, agricultural, services, sea, credit, teaching, health-related, insurances, of transport
Worker-owned societies / labour societies
Mutual benefit societies
Insertion companies
Special employment centres
Agricultural processing companies


Law 20/1990, of 19th of December, on the Tax Regime of Cooperatives

Law 27/1999, of 16th of July, on Cooperatives

Decree 258/2001, of 27th of November, on inspection and sanction procedure in the field of cooperatives

Royal Decree 136/2002, of 1st of February, on the adoption of the Registry of Cooperative Societies$m5845,5862

Ministerial Decree ECO/2801/2003, of 3rd of October, fixing the contributions to the Guarantee Fund in credit cooperatives

Ministerial Decree ECO/3614/2003, of 16th of December, adopting the norms about accounting aspects of cooperative societies

Law 31/2006, of 18th of October, on the involvement of workers in the European anonymous and cooperative companies

Law 3/2011, of 4th of March, regulating the European Cooperative Society domiciled in Spain

Sheltered employment center

Social Integration Enterprises

Law 44/2007, 13th December, for the Regulation of Social Integration Enterprises' Regime

Worker-owned / labour companies

Law 4/1997 of 20th of March on Workers-owned Societies. To clarify the legal gaps that can arise from the application of this rule, it is necessary to consult the consolidated text of the Law of Limited liability Societies of 28th of December, in the first case, and the Law 2/1995 of 23rd of March, of societies of limited liability for the second case.

Royal Decree 2114, of 2nd of October of 1998, regulating the Administrative Registry of Workers-owned Societies.

Other regulations

Royal Decree 1776/1981, 3rd August, approving the statues regulating Agrarian Societies of Transformation

Organic Law 1/2002, 22nd March, regulating the Right of Association

Law 50/2002, 26th December, of Foundations

Law 3/2001, of 26th of March, on Maritime Fishing of the State