Abstract
The article deals with business opportunities in the Kingdom of Spain. The first part is devoted to business of natural persons; the next part is focused on entrepreneurship through participation in commercial companies, namely by introducing the basic division of companies and by short describing its basic structure and obligatory bodies.
The article also contains, as far as possible, a comparison with the Czech legislation. The last chapter deals shortly with the conditions of entrepreneurship in the case of foreign individuals in the territory of Spain.