Key data
| Regulation | Resolution of 30 September 2026, from the State Secretariat for Industry, publishing the Agreement with Tax Advisors Castilla-La Mancha for the establishment of Entrepreneur Attention Points integrated into the CIRCE Network |
|---|---|
| Publication | 12 October 2026 |
| Entry into force | 12 October 2026 |
| Affected parties | Entrepreneurs and tax advisors in Castilla-La Mancha |
| Category | Business Regulation |
| Year | 2026 |
| Enabling instrument | Electronic Single Document (DUE) |
| Cost for entrepreneur | Free (DUE processing) |
Entrepreneurs in Castilla-La Mancha have had a new official channel to create their company since 12 October 2026: their own tax advisor. The Ministry of Industry and Tourism has signed an agreement with Tax Advisors Castilla-La Mancha to integrate their offices into the CIRCE network as Entrepreneur Attention Points (PAE), thus expanding the territorial coverage of this system in the region.
The regulatory reference is the Resolution of 30 September 2026 from the State Secretariat for Industry (BOE-A-2026-21220). The agreement enters into force on the same day as its publication.
What does this regulation establish?
The agreement regulates the incorporation of offices that are members of Tax Advisors Castilla-La Mancha into the PAE network of the CIRCE system. The key elements of the agreement are as follows:
| Element | Detail |
|---|---|
| Processing instrument | Electronic Single Document (DUE), which allows companies to be established remotely in a single procedure |
| Cost for entrepreneur | Free. DUE processing has no cost for the person creating the company |
| Ministry support | The Ministry of Industry and Tourism will provide access to the CIRCE system and the SME Platform, as well as technical support to integrated offices |
| Optional PAE services | Offices may offer advice on business start-up, development and cessation (additional, non-mandatory services) |
| Office responsibility | Each office that integrates assumes direct responsibility to the Administration and to the entrepreneurs served |
| Territorial impact | Expansion of PAE network coverage in Castilla-La Mancha, bringing administrative procedures closer to the local business community |
The CIRCE network is the Spanish Government's official system for remote company creation. PAEs are the windows—physical or digital—enabled to manage the DUE. Until now, the available points in Castilla-La Mancha were mainly public bodies and chambers of commerce. With this agreement, tax advisor offices in the region join as new nodes in the network.
Economic and operational impact
For entrepreneurs, the impact is positive and direct: DUE processing is free, which eliminates the administrative cost of company establishment through this channel. Additionally, by being able to do it from their usual tax advisor's office, the time and travel required are reduced.
For tax advisors who decide to integrate as PAE, the agreement means:
- Access to the CIRCE system and the SME Platform, with technical support from the Ministry.
- Ability to offer added-value service to their entrepreneur clients: official DUE processing.
- Possibility of expanding their offer with optional advisory services on business start-up, development and cessation.
- Assumption of direct responsibility to the Administration and entrepreneurs, which implies rigor in procedure management.
From an operational perspective, integration into the PAE network is not automatic for all association members: each office must join individually and assume the corresponding obligations.
Who does it affect?
- Entrepreneurs in Castilla-La Mancha who want to establish a company remotely and free of charge through the DUE.
- Tax advisors who are members of Tax Advisors Castilla-La Mancha who want to integrate as PAE and offer this service to their clients.
- Tax and accounting advisory offices in the region seeking to expand their service portfolio with official procedures.
- Companies and self-employed professionals who receive advice from these offices and can benefit from optional support services for business start-up or cessation.
Practical example
An entrepreneur from Toledo wants to create a Limited Company to launch their consulting business. Until now, they had to visit a CIRCE window at a public body or manage the procedure themselves on the online platform.
From 12 October 2026, they can go directly to their tax advisor's office—if they have integrated as PAE—and ask them to process the Electronic Single Document (DUE) remotely. The cost of this processing for the entrepreneur is zero euros. Additionally, the same office can optionally offer them advice on how to start the activity, what tax obligations they have from day one, or how to manage a potential business cessation in the future.
The tax advisor, for their part, will have had to previously integrate into the CIRCE network, obtain system access, and assume direct responsibility for processing before the Administration.
What should companies do now?
- If you are a tax advisor member of Tax Advisors Castilla-La Mancha: Evaluate whether you are interested in integrating as PAE. Contact your association to learn about the process of joining the CIRCE system and the technical requirements to access the SME Platform.
- If you have already decided to integrate: Request access to the CIRCE system from the Ministry of Industry and the technical support provided for in the agreement. Make sure you understand the responsibilities you assume before the Administration and entrepreneurs.
- If you offer optional advisory services: Clearly define what additional services (start-up, development, cessation) you will offer and under what conditions, to avoid confusion with free DUE processing.
- If you are an entrepreneur in Castilla-La Mancha: Ask your tax advisor if they are already integrated as PAE. If so, you can ask them to process the DUE to establish your company free of charge and remotely from their office.
- If you are an entrepreneur and your advisor is not yet PAE: You can continue using traditional CIRCE points (public bodies, chambers of commerce) or wait for your advisor to complete the integration process.
Frequently asked questions
How much does it cost to process the DUE through a tax advisor PAE in Castilla-La Mancha?
Processing the Electronic Single Document (DUE) through an Entrepreneur Attention Point (PAE) integrated into the CIRCE network is free for the entrepreneur, as established by the agreement signed between the Ministry of Industry and Tourism and Tax Advisors Castilla-La Mancha. Optional additional advisory services (start-up, development or cessation) may have a cost, but are independent of DUE processing.
Can all tax advisors in Castilla-La Mancha process the DUE from 12 October 2026?
Not automatically. The agreement enables members of Tax Advisors Castilla-La Mancha to integrate as PAE, but each office must individually join the CIRCE system and assume direct responsibility before the Administration and entrepreneurs. Only offices that complete that process will be able to process the DUE.
What services can a tax advisor integrated as PAE offer beyond company establishment?
In addition to free DUE processing for company establishment, PAEs can optionally offer advisory services on business start-up, business development and business cessation. These services are additional and are not part of the mandatory free processing.
What support does the tax advisor receive when integrating as PAE in the CIRCE network?
The Ministry of Industry and Tourism provides integrated offices with access to the CIRCE system and the SME Platform, as well as technical support for using these tools. Operational responsibility and responsibility to entrepreneurs rests with each office individually.
When does this agreement enter into force and where can I consult it?
The agreement entered into force on 12 October 2026, the date of publication of the Resolution in the BOE. It can be consulted at the official source: BOE-A-2026-21220.
Official source
Consult complete regulation at official source
Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-21220
