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Spanish company formation overview
 
 
 

Main Company Formation Page
Companies In Spain
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Types of Limited Company in Spain

SL / SRL - Sociedad de Responsabilidad Limitada

  • Minimum 3,006 euro share capital, all paid up.

  • Ideal as a start up company for small / medium sized businesses.

SA - Sociedad Anonima

  • Minimum 60,102 euro share capital, at least 25% paid up.
  • More flexibility in the issue of shares and the raising of finance.

Overview of Company obligations

  • Filing of annual accounts with Mercantile Registry, within six months of end of accounting period.
  • Payment of corporation tax on profits at 35% (small companies rate of 30% for first 90,000 euro approx of profit).
  • Keeping of company and accounting records.

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