Spain · Company Registration
Entity types, registration process, required documents, costs, and official registries.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Setting up from abroad
- Usual entity for foreign founders
- SL
- Non-resident can be sole director
- Yes
Official registry: boe.es
Article 213 of the Capital Companies Act lists who may not be an administrator — minors, the judicially incapacitated, the insolvency-disqualified, those convicted of specified offences, conflicted officials, judges. Nationality and residence are not on the list, and article 212 adds that an administrator need not be a shareholder.
The usual vehicle is a Sociedad Limitada (SL), formed by a notarial deed and registered in the Mercantile Registry (Registro Mercantil). Founders need a Spanish tax ID (NIF, and an NIE for individuals), and there is a modest minimum share capital.
Companies in Spain register with the Mercantile Registry (Registro Mercantil); a limited company (SL) is formed by notarial deed and then registered. Founders need a Spanish tax identifier.
- A limited company (SL) is formed by notarial deed and entered in the Registro Mercantil.
- Founders obtain an NIF tax identifier; a foreign individual needs an NIE first.
- Name clearance and depositing the share capital are part of incorporation.
- 1
Get a tax number (NIE/NIF)
Foreign founders first obtain a Spanish NIE (foreigner’s identity/tax number); the company will later have its own tax ID (NIF/CIF).
- 2
Clear the company name
Request a negative name certificate (certificación negativa de denominación) from the Central Commercial Registry to confirm the name is free.
- 3
Open a bank account and deposit capital
For a Sociedad Limitada (SL) deposit the share capital and get a bank certificate; the standard minimum is €3,000, though a €1 SL is possible with reserve rules.
- 4
Sign the deed before a notary
Sign the public deed of incorporation (escritura de constitución) with the articles (estatutos) before a notary.
- 5
Register in the Commercial Registry
Obtain the tax ID (NIF/CIF) from the tax agency and register the deed in the provincial Commercial Registry (Registro Mercantil), which gives the company legal effect against third parties.
- 6
Register for tax and social security
File the census/IAE tax declarations, register for VAT (IVA), and enrol the company and any self-employed founders with Social Security (Seguridad Social).
- NIE/NIF for foreign founders
- Negative name certificate (Registro Mercantil Central)
- Share capital deposited + bank certificate
- Public deed of incorporation + articles (before notary)
- Tax ID (NIF/CIF) from the tax agency
- Commercial Registry inscription
- VAT (IVA) + census/IAE registration
- Social Security enrolment
- Colegio de Registradores
Association of Registrars — Mercantile Registry information.
Frequently asked questions
How much capital does an SL need?
The minimum share capital is low (recently reduced) and must be stated and deposited on formation.
Do I need an NIE to start a company?
Yes — foreign founders need a foreigner tax number (NIE), and the company itself gets an NIF.
How long does it take?
With a notary appointment and name clearance, incorporation typically takes one to a few weeks.
Government portals
- General Access Point (administracion.gob.es) — Central portal for Spanish public administration services
- Immigration e-Office (Extranjería) — Residence, foreigner ID (NIE/TIE) and immigration procedures
- Tax Agency (Agencia Tributaria) — Spanish income tax (IRPF) and VAT (IVA) filing
- Ministry of Foreign Affairs (visas) — Visa applications abroad and consular services