The cost of fitting out a commercial unit depends on its starting point (a bare shell or a previously fitted unit), the layout, ceilings and lighting, toilets and accessibility, the services your activity needs and the opening deadline. Unlike most home renovations, works on business premises are normally invoiced at the general VAT rate, and the activity may need its own licence and technical project. We quote the building work line by line and flag early what needs a technician.
Why does the starting point of the unit matter so much?
Commercial units in Spain are often let or sold “en bruto” — as a bare shell with concrete floor, unfinished walls and a single supply point — or as a previously fitted unit that needs adapting. A shell needs everything: floor, partitions, ceilings, toilets, services, lighting and finishes. A fitted unit may only need strip-out of the previous tenant’s work and a new layout, but sometimes the old installations are not reusable and the strip-out becomes a large line in itself.
Before any figure, it is worth knowing exactly what the unit has: where the water and drainage are, what electrical supply is available, whether there is an extraction route, and what condition the floor and ceiling are in. Our sister site reformalocalesmalaga.eu explains what “en bruto” means in practice.
Which chapters appear in a commercial fit-out quote?
- Strip-out of previous fittings and debris removal.
- Partitions in brick or plasterboard for back office, storage and toilets.
- Suspended ceilings with access for services, and lighting integration.
- Floor: levelling and a finish suited to the traffic.
- Toilets: plumbing, waste, fittings and accessibility features where required.
- Electrics: new supply arrangement, distribution board, lighting and power circuits, by authorised partner installers.
- Plumbing and drainage for toilets, kitchenette or bar.
- Finishes: paint, wall cladding, shopfront details.
- Final clean before opening.
Climate systems are not part of our scope and are quoted by a specialist. Our itemised quote page shows how each line is written.
How does the type of business change the quote?
An office mainly needs partitions, ceilings, lighting, power and data points, and toilets. A retail shop adds display walls, a shopfront and often a stronger floor finish. A bar or restaurant is the most demanding: kitchens, extraction, grease traps, more drainage and more electrical load, plus specific hygiene finishes.
Each activity also has its own regulatory requirements, which affect the building work: accessibility, fire safety, ventilation and, for food businesses, sanitary rules. Those requirements are defined by a technician in the activity project, not by the builder. Our job is to price and build what the project requires. If you have not yet appointed a technician, we tell you on the visit which parts of the scope depend on that project (specific requirements by activity and municipality: to be verified).
What VAT applies to works on business premises?
This is a point where commercial and residential work differ. The reduced VAT rate described by the Spanish Tax Agency (AEAT) for renovation and repair works applies to dwellings used privately by an individual. Works on a shop, office or other business premises do not meet that condition, so they are normally invoiced at the general rate. The AEAT also states that a home that is let out, or used for a business or professional activity, does not qualify for the reduced rate.
If your business is VAT-registered in Spain, input VAT on the works may be deductible for you; that is a question for your tax adviser. Our guide on VAT and grants sets out the residential conditions with the official source.
Scenarios without figures: three units of similar size
Unit A – office in a fitted unit. Previous tenant’s ceilings and toilets reusable, electrics in fair condition. Lines: limited strip-out, new partitions for two meeting rooms, new lighting, data points, paint and flooring.
Unit B – shop from a bare shell. Concrete floor, single water point, no ceiling. Lines: full floor build-up, toilet from scratch with accessibility features, full electrics, suspended ceiling with lighting, shopfront finishes.
Unit C – café from a former shop. Strip-out of shop fittings, kitchen area with extraction route, more drainage, upgraded electrics, hygienic wall finishes, toilets adapted to the project. The activity project defines several lines before the builder can price them.
Same floor area, three very different quotes, driven by activity and starting point.
How does the opening date affect the cost?
Commercial tenants are often paying rent from the day they sign, and every day before opening is a cost. That creates pressure to compress the works, which can mean more trades on site at once, work outside normal hours where the building allows it, and faster-curing materials. Each of these has a cost.
A realistic schedule agreed before the quote is the best protection. It should account for the activity project, material lead times, any approval from the building’s community of owners and inspections. Our guide on the payment schedule explains how stages and payments can be linked, and the blog post on fixed price or cost-plus discusses which contract model suits a tight timeline.
How do we quote a commercial fit-out?
Send photos of the unit from each corner, the shopfront, the ceiling, the floor, the existing toilets and the electrical panel, plus the floor area and the intended activity. If an activity project or a layout from your designer exists, send that too; it lets us price exactly what has been specified.
After a first assessment we visit, measure and check the services. The quote is organised by chapters with every line measured and described, and VAT shown separately at the rate that applies. Where a technician’s project is still pending, the affected lines are marked as provisional. For broader cost logic see cost factors.
Official sources
Bauman Raymond Attila · Presupuesto Reforma · Avenida Antonio Belón 3, Marbella. Last reviewed: 05/11/2026.
