Doing Business in Spain: Guide for Non-Residents
Why Choose Spain?
Spain provides EU and euro-area membership and a familiar limited-company form (SL). Companies are entered in the Mercantile Registry (Registro Mercantil). Tax figures below follow PwC Worldwide Tax Summaries (compiled by Lexbit).
Wichtigste Vorteile
- Mitgliedschaft in der Europäischen Union und im Euroraum
- Zugang zum europäischen Binnenmarkt
- SL (sociedad limitada) as the standard private limited company
- Registration in the Mercantile Registry
- Standard corporate income tax rate of 25% (PwC, reviewed 30. Juni 2026)
- Foreign ownership of Spanish companies is generally permitted
Gesellschaftsformen in Spanien
Gesellschaft mit beschränkter Haftung (SL)
The sociedad de responsabilidad limitada (SL or SRL) is the usual form for SMEs. Share capital and contribution rules follow the Spanish Companies Act; the company is registered in the Mercantile Registry after public deed formalities before a notary.
Aktiengesellschaft (SA)
The sociedad anónima (SA) suits larger capital structures and certain regulated activities. It has higher formalities and capital requirements than an SL.
Tax Overview
According to PwC Worldwide Tax Summaries (Spain, last reviewed 30. Juni 2026), the general corporate income tax rate is 25%. Domestic dividend withholding tax is generally 19% before treaty or EU relief. Compiled by Lexbit from PwC; confirm current rates with a tax adviser.
Firmenregistrierung in Spanien
An SL is formed by public deed before a notary and acquires legal personality upon registration in the Mercantile Registry.
- Founders execute the deed of incorporation before a Spanish notary;
- Share capital is fully paid in for an SL;
- The company is registered in the Mercantile Registry of the registered office;
- Tax identification (NIF) and beneficial-ownership filings apply;
- A Spanish registered office address is required.
Lizenzierung und Regulierung
The Banco de España and the Comisión Nacional del Mercado de Valores (CNMV) supervise credit institutions, payment providers and securities markets in Spain under EU rules.
Sector licences may be required before trading in regulated activities. Always confirm the licensing perimeter with a local adviser.
Wichtige Aspekte
Before establishing a company in Spain, it is important to plan for the registered office, local business tax in the chosen municipality, VAT registration, statutory accounting and annual financial statements, and the involvement of an attorney in all company registry filings.
Spain is particularly well suited for:
Unsere Leistungen in Spanien
Wir unterstützen bei:
- Company registration (SL and SA);
- Registered office address;
- Buchhaltung und Steuermeldungen;
- Arbeitnehmeranmeldung und Lohnabrechnung;
- Corporate bank account opening.
Häufig gestellte Fragen
Yes. Foreign individuals and companies may own Spanish companies, subject to identification (NIE/NIF as applicable) and beneficial-ownership filings.
In the Mercantile Registry corresponding to the company’s registered office, after the notarial public deed and tax/census formalities.
PwC lists a general rate of 25% (reviewed 30. Juni 2026). Reduced rates may apply to certain entities; seek advice for your case.
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Lexbit helps non-residents establish and maintain companies in Spain: registration, registered address, accounting, employment support and bank account opening introductions.