Service Agreement Spain (Acuerdo de Prestación de Servicios)

A Service Agreement Spain (Acuerdo de Prestación de Servicios) is a formal written contract by which one party (the service provider — prestador de servicios) agrees to provide specific professional, commercial, or technical services to another party (the client — cliente or comitente) in exchange for an agreed fee (honorarios or precio), governed principally by Article 1544 of the Código Civil español — which defines the contrato de arrendamiento de servicios as an agreement by which one party undertakes to provide services (servicios) to another in exchange for a price — and supplemented by the general obligations of the Código Civil (Articles 1088 et seq.) and the applicable professional regulations governing the specific type of service.

The Acuerdo de Prestación de Servicios is the principal legal instrument for formalising commercial and professional relationships in Spain outside the employment context — it governs everything from consulting mandates, IT development, marketing, legal, accounting, and architectural services to commercial agency, logistics, and outsourcing arrangements. Unlike the Contrato de Trabajo Indefinido governed by the Estatuto de los Trabajadores (Real Decreto Legislativo 2/2015), the contrato de prestación de servicios does not create an employment relationship — the service provider acts as an independent professional (profesional autónomo) or company, bearing their own costs and tax obligations and not integrated into the client's organisational structure.

The distinction between an independent service agreement and a disguised employment contract (relación laboral encubierta) is critical in Spanish law. The Inspección de Trabajo y Seguridad Social (ITSS) actively investigates cases where a purported contrato de prestación de servicios masks what is in substance an employment relationship characterised by: dependencia (the service provider working exclusively under the client's direction and organisation) and ajenidad (the service provider not bearing the commercial risk of the work). Where the ITSS determines that the relationship is in fact employment, the Real Decreto Legislativo 5/2000 (Ley de Infracciones y Sanciones en el Orden Social — LISOS) applies — the client faces fines and retrospective social security contribution obligations.

The Estatuto del Trabajo Autónomo (Ley 20/2007, de 11 de julio) governs independent contractors (trabajadores autónomos) in Spain — those registered with the Agencia Tributaria as autónomos (self-employed) under the RETA (Régimen Especial de Trabajadores Autónomos) of the Tesorería General de la Seguridad Social. An autónomo economically dependent on a single client for more than 75% of their income is classified as a TRADE (Trabajador Autónomo Económicamente Dependiente) under Article 11 of Ley 20/2007 — TRADE status creates enhanced protections including minimum notice periods and access to mediation through the Servicio de Mediación, Arbitraje y Conciliación (SMAC).

For services between companies, the Ley de Morosidad (Ley 3/2004, de 29 de diciembre, de lucha contra la morosidad en las operaciones comerciales, implementing EU Directive 2011/7/EU on late payment) sets the maximum payment period of 30 days for commercial transactions (60 days for agreements concluded before the directive's transposition) and imposes automatic statutory interest on late payments at the European Central Bank reference rate plus 8 percentage points, without requiring a formal demand under Article 7 of Ley 3/2004. These provisions apply automatically to B2B service agreements unless explicitly excluded within permissible limits.

IVA (Impuesto sobre el Valor Añadido — VAT) applies to most professional and commercial services under Ley 37/1992 del IVA at the standard rate of 21%, reduced rate of 10% for certain categories of services, or super-reduced rate of 4% for limited categories. The service provider must issue a factura (invoice) complying with the Reglamento de Facturación (Real Decreto 1619/2012) for each payment received, and report IVA quarterly to the Agencia Tributaria via Modelo 303 and annually via Modelo 390.

A Service Agreement Spain is required whenever a professional, consultant, freelancer, or company agrees to provide ongoing or project-specific services to a client in Spain — formalising the scope, fees, duration, and conditions of the service relationship outside an employment contract framework.

The agreement is needed when a Spanish company (sociedad limitada or sociedad anónima) engages an external professional consultant — a strategy consultant, IT developer, marketing professional, financial adviser, or legal consultant — on a project or retainer basis. Without a written service agreement, the scope of services, fee structure, intellectual property ownership, and confidentiality obligations are undefined, creating significant legal exposure for both parties.

A Service Agreement Spain is required when an autónomo (self-employed professional registered with RETA) provides ongoing services to a client company — the written contract is essential to document the independence of the relationship and avoid reclassification as employment by the Inspección de Trabajo. Key independence indicators to document include: the autónomo providing services to multiple clients simultaneously, using their own equipment, setting their own working hours, and bearing their own commercial risk.

The agreement is needed when a foreign company engages a Spanish service provider for services to be performed in Spain — particularly important for cross-border service arrangements subject to IVA rules under the Ley 37/1992 reverse charge mechanism for B2B services, and for withholding tax (retención del IRPF at 15% for professional services by autónomos) obligations of Spanish clients paying foreign service providers.

A Service Agreement Spain is required for TRADE (Trabajador Autónomo Económicamente Dependiente) arrangements under Article 12 of Ley 20/2007 — where a self-employed professional derives more than 75% of their income from a single client, the written service agreement must comply with TRADE-specific requirements including a minimum notice period of 1 month (3 months for agreements of 5+ years) and registration with the SEPE.

The agreement is also needed to formalise outsourcing arrangements (externalización de servicios) where a company transfers an internal function — IT, HR, accounting, customer service — to an external provider, providing the contractual framework for service levels, data protection obligations under the GDPR and LOPDGDD (Ley Orgánica 3/2018), and business continuity requirements.

Under the Ley de Sociedades de Capital (LSC) RDL 1/2010, the Registro Mercantil maintains the register of Spanish companies. The Código de Comercio 1885 governs commercial obligations. The Agencia Estatal de Administración Tributaria (AEAT) administers Impuesto sobre Sociedades (IS) under Ley 27/2014. The Comisión Nacional de los Mercados y la Competencia (CNMC) enforces competition law. The Código Civil governs general contractual obligations under Article 1255.

A valid Service Agreement Spain under Código Civil Article 1544 must contain the following essential elements to be enforceable, to protect both parties' interests, and to comply with Spanish IVA and data protection requirements.

Identification of Parties: Full legal names, DNI/NIE or NIF numbers, and addresses of both the service provider (prestador) and the client (cliente). Where the service provider is an autónomo, their NIF (which coincides with their DNI or NIE) and RETA registration number. Where either party is a legal entity, the NIF, Registro Mercantil details, and the name and capacity of the signing representative.

Scope of Services: A precise description of the services to be provided (descripción de los servicios) — including what is included and, importantly, what is excluded. For consulting and professional services, the deliverables (entregables) and acceptance criteria should be specified. For ongoing retainer arrangements, the monthly scope of activities and any volume limitations (e.g., maximum hours per month). Ambiguous scope descriptions are the most common source of disputes in Spanish service agreements.

Fees and Payment Terms: The agreed fees (honorarios or precio), whether fixed (precio cerrado) or variable (precio por hora, precio por jornada). The invoicing (facturación) schedule — monthly, milestone-based, or on completion. Payment terms under Ley 3/2004 de Morosidad — the maximum payment period of 30 days from invoice date for B2B transactions. IVA treatment — whether IVA applies at 21%, at a reduced rate, or whether the client applies the reverse charge (inversión del sujeto pasivo) for cross-border services. IRPF retención (15% for professional services by autónomos — 7% in the first year of activity) must be applied by Spanish clients paying individual autónomo service providers.

Duration and Termination: The agreed term — fixed-term (plazo determinado) or indefinite (duración indefinida). Notice requirements for termination — for TRADE relationships under Ley 20/2007, minimum 1 month (3 months for contracts of 5+ years). Termination for cause (resolución por incumplimiento) under Article 1124 of the Código Civil — either party may terminate if the other materially breaches their obligations, with the terminating party retaining the right to claim damages. Early termination compensation (indemnización por resolución anticipada) where agreed.

Intellectual Property: Ownership of intellectual property created in the course of providing the services — whether IP vests in the client (most common in commercial service agreements) or is licensed to the client under Ley 22/1987 de Propiedad Intelectual (now RDL 1/1996) and Ley 24/2015 de Patentes. For software development, the assignment of all patrimonial rights (derechos patrimoniales) in the developed software to the client should be expressly agreed under Article 97 of the RDL 1/1996.

Confidentiality: A clause obliging the service provider to maintain the confidentiality of all non-public information received from the client in the course of providing services — particularly important for consulting, legal, financial, and IT services where the client shares commercially sensitive information. The confidentiality obligation should survive termination for a defined period (typically 2–5 years).

Data Protection: A GDPR-compliant data processing clause — where the service provider processes personal data on behalf of the client, a Data Processing Agreement (DPA — contrato de encargado del tratamiento) is mandatory under Article 28 of Regulation (EU) 2016/679 (RGPD) and Article 33 of Ley Orgánica 3/2018 (LOPDGDD), specifying the subject matter, duration, nature and purpose of the processing, the categories of data subjects, and the types of personal data.

Forms-legal.com provides this Service Agreement Spain template as a practical starting point for commercial service relationships. Every significant service agreement — particularly TRADE arrangements, IP-intensive services, and outsourcing contracts — should be reviewed by a qualified abogado mercantilista or asesor jurídico before signature.

Under the Ley de Sociedades de Capital (LSC) RDL 1/2010, the Registro Mercantil maintains the register of Spanish companies. The Código de Comercio 1885 governs commercial obligations. The Agencia Estatal de Administración Tributaria (AEAT) administers Impuesto sobre Sociedades (IS) under Ley 27/2014. The Comisión Nacional de los Mercados y la Competencia (CNMC) enforces competition law. The Código Civil governs general contractual obligations under Article 1255.