Social Economy in Europe: Spain
Table of contents
Note: The data presented in this table derive from the OECD country fact sheets and the European Commission DG GROW studies. Variations in scope, methodology and most recent available years may lead to differences in the headline figures across countries and with other sources.
Source: Data for Spain relates to 2021 (CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight, 2024[2]); (OECD, 2023[3]); (OECD, 2023[4]); (Belén Castro Núñez, Bandeira and Santero-Sánchez, 2020[5]), except data on the involvement with any social economy organisation as a volunteer relating to 2020-2025 (European Commission, 2025[6]).
Spain adopted in 2011 its Law on the Social Economy (Law 5/2011), which outlines the types of entities that belong to the social economy and its guiding principles. Law 5/2011 is complemented by Law 27/1999 on Cooperatives, Law 1/2002 on Associations, Law 50/2002 on Foundations, and additional laws which cover different types of social economy entities. In 2023, Spain also approved the new Spanish Social Economy Strategy 2023-2027, which serves as a roadmap for the development of the social economy at national level.
In Spain, the Ministry of Labour and Social Economy oversees social economy policy. At national level, the Secretary of State for Social Economy and under it a Special Commissioner for the Social Economy also work to promote the social economy in the country. Autonomous Communities also have their own departments dealing with the social economy and with entrepreneurial issues (European Commission, n.d.[7]).
Institutions
An important step towards the institutionalisation of the social economy in Spain was the creation of the Ministry of Labour and Social Economy in 2020 – responsible for employment, social economy, and corporate social responsibility (OECD, 2023[3]). Since 2021, and for the first time, the Government has a Vice-Presidency of Labour and Social Economy.
In 2023, Spain nominated for the first time a Secretary of State for Social Economy. Spain also nominated a Special Commissioner for the Social Economy, whose functions include the promotion and co-ordination of all projects related to the Strategic Plan for Economic Recovery and Transformation for the Social Economy and Care (European Commission, n.d.[7]). Figure 1 outlines the administrative organisation of social economy policy at the national level.
Source: Ministry of Labour and Social Economy of Spain.
Competence
On April 11, 2023, the Council of Ministers, on the proposal of the Ministry of Labour and Social Economy, approved the Draft Comprehensive Law on Social Economy. The draft law, designed to develop the full potential of the social economy, aims to improve and update the main laws relating to social economy, namely Law 27/1999 of 16 July on Cooperatives, Law 5/11 of 29 March on the Social Economy, and Law 44/1999 of 13 December regulating insertion companies. The draft law introduces novelties to the Law on Co-operatives, extends the definition of vulnerability and social exclusion, and clarifies the scope of the social economy, incorporating new entities such as social enterprises.
The Council of Ministers also approved the new Spanish Social Economy Strategy 2023-2027. It has been developed with the main actors in the social economy, including representative networks, as well as representatives from 16 ministries and autonomous communities, labour unions and experts. It serves as a national roadmap for the social economy until 2027 (European Commission, n.d.[7]).
The national state also provides significant funding to the social economy through its Strategic Projects for Economic Recovery and Transformation (PERTE). The PERTE for Social and Care Economy was launched to run in two phases, from 2021 to 2023 and from 2023 to 2026, with the aim of providing EUR 800 million in the first phase and over EUR 1.7 billion in the second phase to promote the transformation of the strategic value chains of the care and social economy sectors (Ministry of Labour and Social Economy, n.d.[8]). Both the PERTE and the Social Economy Strategy involve collaboration with other ministries, in addition to the Ministry of Labour and Social Economy. The national state also provides funding to the social economy via annual calls for subsidies for the promotion of social economy entities as referred to in Article 5 of Law 5/2011 of 29 March as well as the defrayal of their maintenance costs.
Institutions
According to its constitution, Spain is a decentralised unitary state, with significant autonomy and legislative powers enjoyed by its autonomous communities. These autonomous communities are the first sub-national administrative division and have the exclusive ability to decide on the organisation of municipalities and provinces within the regional territory.
There are many autonomous communities working towards promoting the social economy in Spain. Subnational governments may have multiple departments and general directorates that collaborate on social economy policy. For example, the Department of Economy, Employment and Industry under the Government of Aragon oversees social economy development. Under the Department, multiple directorates and bodies collaborate on the topic; namely, the General Directorate of Labor, the General Directorate of Industrial Promotion and Innovation and the Aragonese Employment Institute (INAEM).
While regional governments supervise social economy policy, different departments could be responsible for various parts of social economy constituents while dedicated Directorate Generals for Social Economy exist. While the structure may vary across regions, social economy competence usually sits with General Directorates of the regional administration within the departments of labour, economy or education. Under the Government of Catalonia, for example, the Directorate General of Social and Solidarity Economy and Co-operatives is responsible for social economy supervision. The Department of Business and Work supervises co-operatives, the Department of Economy oversees mutual societies, the Department of Social Affairs supervises the third sector, and the Department of Justice oversees associations and foundations in Catalonia. There could also be regional institutes or regional councils dedicated to social economy or its different constituent legal forms – an example is the case of Catalonia, where the social economy is overseen by a regional General Directorate for the Social and Cooperative Economy (GenCat, n.d.[9]).
Competence
The 17 autonomous communities in Spain have full legal powers on the social economy, meaning they can adopt laws on the social economy (European Committee of Regions, n.d.[10]). Spain already has four autonomous communities with a framework law: Aragon, Canary Islands, Galicia and La Rioja (OECD, 2023[3]):
Aragon: Social Economy Law (7/2022)
Canary Islands: Law on the Social Economy (3/2022)
Galicia: Law on the Social Economy (6/2016)
La Rioja: Law on the social and solidarity economy (9/2022)
The regional governments can also have plans to promote social economy. The Government of Aragon, for example, published the Aragonese Plan for the Promotion of the Social Economy for 2022-2025. The Plan aims to establish a common regulatory framework and raise the profile of social economy entities while strengthening their productivity (Government of Aragon, n.d.[11]). Similarly, in Castile and León, the regional government adopted the Strategic Plan for the Promotion of the Social Economy 2023-2025 to promote social economy in the region and strengthen employment (Government of Castile and León, n.d.[12]). Many action plans and strategies on social economy exist across different autonomous communities (e.g. Social Economy Strategy 2023-2026 of Castilla-La Mancha, 2023-2026 Strategic Plan for the Promotion and Modernisation of the Social Economy in Andalusia).
Autonomous communities can also provide significant funding support to promote social economy development through their budgets from the national state administration. In Aragon, the Support Fund for Aragonese Social Economy Companies was established to help eligible social economy companies in the region with grants (Sodiar, n.d.[13]). In Castilla-La Mancha, the regional government announced a EUR 2.6 million budget to support co-operatives and worker-owned enterprises with an objective to generate employment (Castilla-La Mancha Regional Government, 2024[14]).
Institutions
Cities play an important role in promoting the social economy in Spain. In fact, the Ministry of Labour and Social Economy started the “Spanish capital of the social economy” initiative to recognise and give visibility to the contribution of the social economy to the social and economic development of the country. A city is chosen annually by the Council for the Promotion of the Social Economy, which becomes the setting for various activities, events, conferences and meetings to disseminate and promote the values, principles and good practices of the social economy, as well as to encourage entrepreneurship, innovation, inclusion and sustainability in this field. Murcia holds the title in 2025, following Valencia in 2024, San Sebastián (Donostia) in 2023, Santiago de Compostela in 2022, and Teruel in 2021.
City and provincial councils may implement dedicated programmes to support the social economy – although such initiatives are not present in all territories. Depending on the local context, these programmes can be managed by councils or departments responsible for economy and employment, innovation, local development, business advisory services or through local development agencies.
Competence
City and provincial councils can have programmes or portfolios related to the social economy. Examples include the Barcelona City Council (L'Ajuntament de Barcelona)’s 2027 Social and Solidarity Economy Boost Plan (Barcelona City Council, 2024[15]), the Madrid City Council (Ayuntamiento de Madrid)’s Subsidies for the Promotion and Development of the Social Economy (Ayuntamiento de Madrid, 2025[16]) and the Government of the Valencian Community)’s grants for the promotion and dissemination of the social economy (Generalitat Valenciana, 2025[17]).
City councils have the autonomy to finance specific projects and actions with the social economy. They can do so especially through public procurement and reserving contracts to work with social economy entities or by entering into agreements for social economy development. The municipalities in Catalonia, for example, can provide financial support by issuing instructions on responsible public procurement and inclusion of social clauses to favour social economy entities and social enterprises. They can also transfer public land, for example, for the construction of co-operative housing.
Across multiple public authorities and/or levels of government
In Spain, co-ordination between state administration and social economy representatives takes place through the Council for the Promotion of the Social Economy (Consejo de Fomento de la Economía Social), an advisory and consultative body established under the Ministry of Labour and Social Economy. The Council is chaired by the Secretary of State for the Social Economy and includes representatives from the General State Administration, regional and local authorities, national social economy organisations, major trade unions and experts in the field, facilitating collaboration, co-ordination and dialogue between representatives. The Council meets in plenary at least twice a year and is tasked with informing legislative or regulatory projects, issuing reports or adopting statistical information measures (Government of Spain, n.d.[18]).The Special Commissioner for the Social Economy also works on co-ordination of social economy projects.
Regional governments can also establish co-operation structures to advance dialogue with social economy representatives. An example is the Galician Social Economy Council under the Department of Employment, Trade and Emigration. The Council brings together government representatives with social economy actors as well as local authorities and municipalities. Many autonomous communities have such councils (e.g. Regional Council of Social Economy of Castilla-La Mancha).
There is a clear institutional framework around the social economy policy at national level in Spain with high autonomy for regional governments and local authorities (i.e. city councils) to promote social economy development. There is a good level of co-operation across these different levels of government who also co-operate with social economy representatives. Bloc4, for example, is a co-operative space to provide social and solidarity economy entities with an environment for work. It is a project supported by the Government of Catalonia and the Barcelona City Council as well as social economy representatives such as the Confederation of Co-operatives of Catalonia. Networks of local authorities promoting social economy, such as the Network of Socially Responsible Territories (Red de Territorios Socialmente Responsables), also serve to foster country-wide local co-ordination.
With social economy representatives
On the field, the most prominent umbrella organisation for various economic activities under the social economy is the Spanish Business Confederation of Social Economy (CEPES). It serves as a national representative business organisation, acting as a key entity for the social economy in Spain. CEPES comprises national and regional confederations and specific business groups, which represent the interests of co-operatives, worker-owned enterprises, mutual societies, insertion companies, special employment centres, fishermen’s guilds, and associations within the disability sector. Additionally, there are over 200 regional support structures that represent a diverse and varied network of associations and businesses spanning various economic sectors and encompassing companies of all sizes.
Spain boasts a significant number of co-operation mechanisms and umbrella organisations that enable collaboration between state institutions and social economy entities. In addition to CEPES, other representatives include the Spanish Confederation of Worker Co-operatives (COCETA), the Third Sector Platform and the Network of Alternative and Solidarity Economy Networks (REAS). There are also regional representatives such as the Social Economy Association of Catalonia (AESCAT), the Federation of Insertion Companies of Catalonia (FEICAT) and the Solidarity Economy Network of Catalonia (XES).
Note: An OECD survey on institutional arrangements circulated in 2024 with national and regional social economy representatives contributed to the findings of this country note.
Support from the public sector
As part of the Spanish Social Economy Strategy 2023-27 (EEES), the government provides funding via annual calls for subsidies. This includes an annual call for subsidies to promote the social economy and cover the maintenance costs of entities referred to in Article 5 of Law 5/2011 of 29 March on the Social Economy.
In addition to the Strategic Investment Plan for the Social Economy (PERTE Social), other public bodies established to support the broader business ecosystem contribute to the development of the social economy. The Instituto de Crédito Oficial (ICO) is Spain’s state-owned development bank, operating under the Ministry of Economy, Commerce and Business. It functions both as a credit institution and as the State Financial Agency. ICO offers loan lines and guarantees to cooperatives and social enterprises, facilitating their access to financing and supporting their growth within the social economy framework (Instituto de Crédito Oficial, n.d.[19]) (European Commission: Directorate-General for Employment, Social Affairs and Inclusion, Rocio Nogales, Millan Díaz and Carmen Marcuello, 2020[20]).
Support from the private sector
Spain's social economy is underpinned by a network of representative organisations that advocate for and support various entities within the sector. Complementing CEPES, the Spanish Confederation of Worker Cooperatives (COCETA) represents worker cooperatives across various sectors, including manufacturing, construction, tourism, social services, health, and education. In addition to its advocacy role, COCETA provides business support to its members, for instance through advisory services, training programmes and tailored guidance on cooperative governance, employment models, access to finance and EU funding opportunities (COCETA, n.d.[21]). The Third Sector Platform brings together non-profit organisations to strengthen civil society's role in advancing social justice and inclusive development. Beyond advocacy, it also supports its members through knowledge-sharing activities, capacity-building initiatives and access to specialist resources that aim to reinforce organisational capabilities within the third sector (Tercer Sector Plataforma, n.d.[22]).
Spain hosts a variety of private organisations that offer financial instruments tailored to the needs of social economy entities. The Creas Foundation is a pioneering impact investment firm that supports companies addressing significant social and environmental challenges. In 2024, Creas secured nearly EUR 40 million in the first closing of its EUR 70 million Creas Impacto II fund, with backing from the European Investment Fund (EIF), the Spanish public lender Instituto de Crédito Oficial (ICO), and other private and institutional investors (CREAS, n.d.[23]) (Impact Investor, 2024[24]). Ship2B Ventures manages the BSocial Impact Fund, Spain's largest impact venture capital fund, which finances early-stage startups tackling critical social and environmental issues. The fund is supported by institutional investors, including the EIF, and focuses on generating measurable social impact alongside financial returns (Ship2B Ventures, 2024[25]).
Ethical banking institutions also play a significant role in financing the social economy. Fiare Banca Etica, a cooperative bank operating in Spain and Italy, provides funding to projects with positive social, cultural, environmental, and humanitarian impacts. In 2023, it financed over EUR 59 million for social economy projects (Valor Social, 2024[11]). Triodos Bank offers dedicated financial services to organisations delivering positive social, environmental, and cultural impacts, with financing priorities including social entrepreneurship, affordable housing, and the cultural and creative sectors (Triodos Bank, n.d.[15]).
Foundations are also important partners supporting the social economy in Spain. For instance, La Caixa Foundation contributes to the social economy through programmes like Incorpora, which aims to facilitate the integration of vulnerable individuals into the workforce. Since its inception in 2006, Incorpora has supported the employment of over 438 000 people in vulnerable situations, collaborating with nearly 500 social entities and more than 96 000 socially responsible companies (La Caixa Foundation, n.d.[26]).
Strategies, plans and legal framework
Spain’s decentralised governance entails that autonomous communities complement national measures with their own social economy strategies. In 2023, Andalusia approved the PIMESA 2023–26 Strategic Plan for Modernising the Social Economy, co-designed with the Andalusian Council of Social Economy Entities, reinforcing regional coordination and support for social enterprises (CIRIEC, 2023[27]). Catalonia has advanced a draft Social and Solidarity Economy Law, offering formal institutional recognition and expanded support for the sector (CIRIEC, 2025[28]). Furthermore, Barcelona has implemented its #ESSBCN2030 Strategy and an action plan for 2024–27 to set municipal priorities and allocate budgets to boost local social economy organisations (Ajuntament de Barcelona, n.d.[29]). These regional and municipal initiatives illustrate Spain’s multi-level approach, with autonomous communities and cities playing a vital role in strengthening the business environment for social economy entities.
Support from the public sector
The regional public sector in Spain mirrors the national structure through decentralised institutions and advisory bodies to promote the social economy. In Catalonia, for instance, the Government has established the General Directorate for Social, Solidarity Economy and Cooperativism within its Department of Business and Labour. Concurrently, the Catalan Social and Solidarity Economy Bill envisages the creation of the Catalan Social and Solidarity Economy Council, an advisory body composed of stakeholders aimed at enhancing strategic planning and collaboration within the social economy ecosystem (CIRIEC, 2025[28]).
Regional development agencies extend institutional support to social economy entities beyond public policy. Across various autonomous communities, these agencies drive economic growth, social cohesion, and territorial development through instruments and initiatives that, while not exclusively designed for social economy entities, significantly bolster their ecosystem (European Association of Development Agencies, n.d.[30]).
Municipal governments are implementing targeted programmes to reinforce the social economy at the local level. Barcelona’s Directorate for Cooperative, Social and Solidarity Economy has introduced initiatives such as Enfortim l’ESS, a grant system to foster cooperation among social economy entities, and Impulsem el que fas, delivered by Barcelona Activa to financially support socio-economic development projects in the city (Ajuntament de Barcelona, n.d.[31]).
Local networks and public–private partnerships are essential to mobilise the social economy at the municipal level. In the Valencian Community, the XMES (Xarxa de Municipis per l’Economia Social) network connects municipalities to exchange best practices and coordinate social economy initiatives (Xarxa de Municicipis per l'Economia Social, n.d.[32]). Meanwhile, Bilbao’s Ekonopolo, created in 2021, exemplifies a public–social partnership designed to advance entrepreneurship, promote responsible procurement, and reinforce social market mechanisms in the Basque Country (Bilbao Ekintza, n.d.[33]).
Strategic centres of excellence are being developed through national–local collaborations under EU Recovery and Resilience funding. In December 2024, the Ministry of Labour and Social Economy launched the Hub de Vanguardia de la Economía Social in Donostia‑San Sebastián under the PERTE Social programme. This EUR 1.5 million centre brings together public and private partners – including CEPES, the Basque Government, Gipuzkoa Provincial Council, and Donostia City Hall – to serve as a research hub, knowledge exchange network, and innovation laboratory designed to scale social economy solutions and enhance competitiveness (La Moncloa, 2025[34]) (Government of Spain, 2024[35]).
Support from the private sector
Local umbrella networks amplify the social economy at regional scale. REAS (Red de Redes de Economía Alternativa y Solidaria), founded in 1995, unites 15 regional and four sectoral networks, bringing together over 900 organisations practising alternative, solidarity-based economics; its affiliation with RIPESS further extends its influence internationally (REAS, n.d.[24]). Similarly, XES (Xarxa d’Economia Solidària de Catalunya), created in 2003, represents over 500 member organisations across thematic areas such as feminist economics, social auditing, and cooperative action. Notably, XES organises the annual Fira d’Economia Solidària de Catalunya and has actively shaped Catalonia’s social economy legislation (XES, n.d.[36]).
Spain maintains a diversified nationwide incubator landscape supporting social entrepreneurship. The Enterprise Europe Network provides 77 national contact points offering business development services, while local initiatives such as Málaga’s new La Noria incubator (since 2023), backed by the Provincial Council, deliver calls for projects, mentoring, training, and personalised coaching to social entrepreneurs (La Noria, n.d.[37]).
Sector-focused accelerators deliver capacity-building and scaling support. In the Basque Country, Mondragon Team Academy launched its #SocialFactory programme (co-funded by the European Social Fund under the EFESO stream) to nurture early-stage talent and ideas addressing territorial needs (Mondragon, n.d.[38]). In Catalonia, UpSocial fosters social innovation and scaling through training, learning, and policy advocacy (UpSocial, n.d.[39]). The Ship2B Foundation also bridges social entrepreneurs, impact investors, and mentors through acceleration programmes and its BSocial Impact Fund. The Foundation supported over 230 start-ups, mobilised over EUR 100 million, and hosts the annual Ship2B Impact Forum (Ship2B Foundation, n.d.[40]).
Definition of public interest
Spanish legislation provides some examples of general interest. Article 32 of Law 1/2002 on the Right to Association refers to areas such as civic, educational, scientific, cultural, and health-related activities, along with the promotion of constitutional values, human rights, and social assistance. It also includes environmental protection, social economy promotion and care for vulnerable populations (Government of Spain, 2002[41]). Similarly, Article 3.1 of Law 49/2002 on the Tax Regime for Non-profit Entities and Tax Incentives for Patronage lists areas like the defence of human rights, support for victims of terrorism, social inclusion, and the promotion of tolerance and democratic principles, as well as technological innovation and its impact on business productivity (Government of Spain, 2002[42]). For foundations, the general interest is defined in Article 3.1 of Law 50/2002 on Foundations and is similar to the purposes outlined above (Government of Spain, 2002[43]).
Associations can pursue purposes of either general or particular interest. Only those pursuing the general interest are eligible for support from the state, including preferential tax treatment. Associations can also be considered as public utility associations if they promote the general interest, their activities do not exclusively benefit their members, the members of their representative bodies are not renumerated using public funds, are financial sustainable to fulfil their purpose and have been operational for at least two years (Fajardo-García, 2023[44]).
Economic activities
According to Article 13 of Law 1/2002 on the Right to Association, the economic activities of associations are regulated as follows:
1. Associations may engage in activities necessary to achieve their objectives, provided they comply with relevant legislation;
2. Profits from these activities must be used exclusively to further the association's purposes. Distribution of profits to members, their spouses or partners, relatives, or any profit-motivated individuals or entities is prohibited (Government of Spain, 2002[41])
Article 24 of Foundation Act 50/2002 allows foundations to engage in economic activities related to or complementing the foundation's objectives (European Commission, 2023[45]).
Spain's legal framework ensures that associations and foundations are formally recognised and regulated through a clear registration process. Law 1/2002 on the Right to Association grants associations the right to register, with national associations recorded in the National Registry and regional ones in their respective Autonomous Region’s registry. Under Law 50/2002 on Foundations, foundations gain legal personality upon registering their incorporation deed. Foundations must register in their primary region or, if operating in multiple regions, with the National Register (European Commission, 2023[45]) (Government of Spain, 2002[41]) (Government of Spain, 2002[42]).
Public utility associations must submit annual accounts within six months after the fiscal year ends. These accounts must accurately reflect assets, financial results, and the use of public funds, and are publicly accessible. PBOs must also provide a descriptive report on their activities and comply with requests from public administrations (European Commission, 2023[45]).
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← 1. There are no VAT provisions specific to social economy entities. However, they can benefit from reduced rates if they provide necessities or be exempt if engaging in financial, medical and educational activities (PwC, 2025[48]).
← 2. Employment integration enterprises are eligible for a reduction in social security contributions for workers at risk of exclusion. Special employment centres are subject to reduced social security contributions for employed workers with disabilities (OECD, 2023[3]).
← 3. The tax is levied only on individuals, so it does not apply to gifts/legacies to public benefit organisations (European Commission, 2023[45]).