For two art-historian partners relocating to Málaga — curator, teacher, or founders of their own art-history school. Three paths mapped, with honest numbers.
Before chasing openings, three realities reshape where the energy should go.
Private foundations and English-leaning institutions hire on contracts, not oposición. These are the realistic Málaga doors.
Most gallery hiring is word-of-mouth. Málaga's Soho cluster sells heavily to Northern European and British collectors — English fluency is an asset, and a PhD plus British-market analysis portfolio is a premium calling card.
The actual British-art and art-economics fits in Spain. Madrid-facing or fully remote — compatible with a Málaga base.
Honestly, the strongest fit for this profile — and the natural vehicle for a two-person team. A small art-history education business leveraging the PhD credential and the English-speaking expat market.
Host first sessions at La Térmica or a co-working space (Innovation, La Cosmopolita) — rent-per-session, no venue commitment. Market through Málaga expat Facebook groups, Costa del Sol News, SUR in English, and hotel-concierge partnerships. MVP path: one free public lecture → capture emails → sell a 4-week course to the list.
Modest, base, and aggressive — with the assumptions stated so they're editable against reality.
Three legal structures, three take-home profiles. Breakeven is around €100K combined revenue — below that, simpler wins.
| Scenario | Profit pre-tax | SS cuota (yr 2+) | IRPF | Take-home |
|---|---|---|---|---|
| Conservative €40K | €32.5K | €4.6K | €4.4K | €23.5K |
| Base €80K | €72.5K | €6.5K | €16.5K | €49.5K |
| Aggressive €150K | €134K | €7.1K* | €42K | €85.5K |
Simplest partnership structure. Profits pass through to each partner's IRPF. Setup cost ~€100.
| Scenario | Profit each | SS each | IRPF each | Each | Combined |
|---|---|---|---|---|---|
| Conservative €40K | €16.25K | €2.6K | €1.5K | €12.15K | €24.3K |
| Base €80K | €34.5K | €4.7K | €5.0K | €24.8K | €49.6K |
| Aggressive €150K | €67K | €6.5K | €14.0K | €46.5K | €93.0K |
Both as administrador-societario. Modest salary (€1,500–2,500/mo each) plus dividends from retained profit. Corporate tax 15% first two profitable years, then 25%.
| Scenario | Salary/yr each | SL pre-tax profit | Corp tax 15% | Dividends each | Combined take-home |
|---|---|---|---|---|---|
| Conservative €40K | €12K | ≈ €0 | €0 | €0 | ~€16K |
| Base €80K | €18K | €31K | €4.65K | €13.2K | €46.2K |
| Aggressive €150K | €30K | €72K | €10.8K | €30.6K | €92.0K |
| Combined revenue | Winner | Why |
|---|---|---|
| < €60K | CB / autónomo, decisively | SL's €315/mo × 2 societario floor + €3K gestor eats any tax advantage |
| €60–100K | CB / autónomo | Wins by €2–5K/yr; year-1 tarifa plana makes it lopsided |
| €100–140K | Tie — depends on priorities | SL's liability shield and credibility can justify small cost |
| €140K+ | SL, especially years 1–2 | 15% corp tax on retained earnings beats 37–47% marginal IRPF |
| Year 3+ | CB again at moderate revenue | 25% corp tax + dividend double-tax erodes SL advantage |
Five emails, three alerts, and a door-knock list — the shortest path from plan to first real signal.
Museo Picasso Málaga · Carmen Thyssen Málaga · Centre Pompidou Málaga · CAC Málaga (for the 2026 trust merger news) · Fundación Unicaja · La Térmica · Fundación Juan March · Fundación Botín · IE School of Humanities · ArtTactic.