The aim of this booklet is to offer international investors, lawyers, tax advisors, and consultants, the good path for driving successfully in the investments and creation of business in Spain. Investors are frequently concerned on what they can expect in a new market to explore, and this implies not only law and tax matters but also the way to do the business in different territories. Spain is one of the biggest European economies, the fourth of the Euro currency economy in terms of GDP, and the key sectors vary from telecoms, banking & finance, construction, bio-tech, green energy, tourism and leisure. At the same time Spain is a territory with various levels of rules and administrations, from the City Council, the "Comunidad Autónoma", to Central Government. Regulations could vary considerably from one administration to the other. In this booklet you will find in easy words some of the situations that investors and their advisors can face when they plan a project in Spain. This is only a first guide of the Spanish legal frame that you may complete with the proper and specialized advice