It is important to obtain professional advice when forming a company in Spain. If you would like to be put in contact with a company formation expert, contact us.
General guide to obtaining legal status in Spain
Registration of the company name. You must apply for a certificate issued by the Central Commercial Registry (Registro Mercantil Central), confirming that the name you intend to use is not already registered.
Apply for your C.I.F (company tax identification code) at the tax office (Delegación de Hacienda).
Deposit the capital into a bank account in the company's name; the amount of capital will depend upon the type of corporation you intend to set up. e.g. for a limited liability company, minimum deposit will be € 3,005.06.
Deed of incorporation. The founding partners, when applicable, shall sign the constitution deed for the business before a notary in Spain. The name certification, the C.I.F. and bank receipt justifying that the deposit has been done will be required.
Pay the transfer tax at the tax office of the province where the company has incorporated. Deed of incorporation and C.I.F. will be required. The amount to pay is 1% of the company capital share.
Registering the company at the Corporate Registry (Registro Mercantil), it shall be done once the transfer tax has been paid. Deed of incorporation will be required. Any company interested in doing business with a Spanish corporation may consult the Corporate Registry in order to seek accurate information about that corporation.
A Formal Declaration to start the activity of the company shall be filed before the Spanish Tax Office (Delegación de Hacienda), which shall contain the tax system for which the company will be liable.
The company will be liable for the Spanish Tax on Economic Activity. It will be necessary to enter the company in the Tax Office (Delegación de Hacienda) for that purpose. The Spanish Tax Office will ask for the company details: description of the activity to be carried out, start date of the activity, description of the business premises… an official activity code will be allocated to enable your company pay this tax.
Registration of the company at the Social Security General Treasurership.
The company's director with direct control of the society shall join the Autonomous workers' special system.
It is necessary that your company acquires the "libro de matrícula". This book will log personnel registration as well as the visits that Labour Inspectors (Inspección de trabajo) pay to the work centre.
Communication of the opening of the work center or resumption of economic activity, it must be filed before the Regional Work Authorities Office (Dirección Provincial de Trabajo).
You must apply for the opening license at the Spanish Town Council (Ayuntamiento). You will be required to present the premises map and its general location, description of the company activity and receipt of local tax payment.
Depending on the kind of company, tax books (libros contables) may be required.
Declaration of foreign investments in Spain. Foreign investments assigned to set up a company in Spain shall be declared to the Spanish Investments Register (Registro de Inversiones) of the Tax and Economy Ministry (Ministerio de Economía y Hacienda). Declaration will be made ex post, unless the investment source is considered a fiscal haven by Spanish legislation. Investors may be required to present additional documentation.