Constitución de empresa en España para no residentes
Spain is a member of the European Union and the euro area. The sociedad de responsabilidad limitada (SL) is the standard private limited company and is registered in the Mercantile Registry after a notarial public deed. Under the Capital Companies Law as amended by Law 18/2022, the minimum share capital of an SL is EUR 1.
Acompañamos a los fundadores no residentes en cada etapa: registro de la empresa, domicilio social, contabilidad y declaraciones fiscales, contratación y nóminas, y apertura de la cuenta bancaria corporativa.
De un vistazo
Jurisdicción
Entidad jurídica más común
Capital social mínimo
Ideal para
Plazo estimado de constitución
Impuesto sobre sociedades
IVA
Domicilio social
Por qué los emprendedores eligen España
Spain combines EU membership with a flexible private limited company form.
Las principales ventajas incluyen:
- Membership of the European Union and the euro area;
- SL minimum capital of EUR 1 under Law 18/2022;
- Foreign ownership of Spanish companies is generally permitted;
- Registration in the Mercantile Registry;
- Access to the European Single Market.
Registro de sociedades en España
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.
Formas societarias en España
Sociedad de responsabilidad limitada (SL)
The sociedad de responsabilidad limitada is the usual form for SMEs. Minimum capital is EUR 1 (art. 4 LSC as amended by Law 18/2022). While capital is below EUR 3,000, special reserve and liquidation-liability rules apply.
Sociedad anónima (SA)
The sociedad anónima requires minimum capital of EUR 60,000 (art. 4 LSC) and suits larger capital structures and certain regulated activities.
Domicilio social
Every Spanish company must have a registered office in Spain recorded in the Mercantile Registry.
We help arrange a registered office address and the supporting documents required for the notarial deed and bank onboarding.
Resumen fiscal
Impuesto sobre sociedades
According to PwC Worldwide Tax Summaries (Spain, last reviewed 30 de junio de 2026), the general corporate income tax rate is 25%. Compiled by Lexbit from PwC.
Impuesto sobre el valor añadido
The standard VAT rate is 21% (PwC).
Retención fiscal
Domestic dividend withholding tax is generally 19% before treaty or EU relief (PwC).
Impuestos sobre nómina
Employers withhold personal income tax and social-security contributions under Spanish payroll rules. Confirm exact rates with a payroll adviser.
Contabilidad y reportes fiscales
Spanish companies must keep accounting records and file corporate tax and VAT returns. Annual accounts are deposited with the Mercantile Registry.
Our accounting team supports bookkeeping, tax filings and ongoing compliance.
Empleo y nómina
Spanish companies can hire staff locally. Employers register employees with social security and run payroll with the required withholdings.
We support employment contracts, registrations and monthly payroll.
Spain is particularly well suited for:
Ventajas clave
- Pertenencia a la Unión Europea y a la zona euro
- capital mínimo de la SL de 1 EUR (Ley 18/2022)
- registro en el Registro Mercantil
- La propiedad extranjera está generalmente permitida
- Tipo general del IS del 25% (PwC, revisado el 30 de junio de 2026)
Consideraciones importantes
- escritura notarial y formalidades del Registro Mercantil
- reglas de reserva legal mientras el capital de la SL sea inferior a 3 000 EUR
- obligaciones contables y de presentación fiscal
- identificación NIE/NIF para fundadores extranjeros cuando se requiera
- requisitos KYC de los bancos para cuentas corporativas
El proceso de constitución
01
Consulta inicial
02
Evaluación de su modelo de negocio
03
Selección de la estructura societaria adecuada
04
Preparación de documentos de constitución
05
Registro de la sociedad
06
Emisión de documentos societarios
After registration, we can assist with tax registration, opening a corporate bank account, accounting, payroll and ongoing corporate support.
Documentos necesarios
Dependiendo de la naturaleza del proyecto, se pueden requerir los siguientes documentos:
- Identification documents (and NIE where applicable);
- Justificante de domicilio;
- Información sobre las actividades comerciales previstas;
- Details of founders, directors and beneficial owners;
- Documents confirming the right to use the registered office;
- Any additional documentation required by the notary or registry.
Preguntas frecuentes
Yes. Foreign individuals and companies may own Spanish companies, subject to identification (NIE/NIF as applicable) and beneficial-ownership filings.
Yes. A registered office in Spain is required for Mercantile Registry registration.
EUR 1 under the Capital Companies Law as amended by Law 18/2022. Special reserve and liquidation rules apply while capital is below EUR 3,000.
After incorporation we prepare the KYC pack and introduce suitable banks or payment providers.
Explorar otras jurisdicciones
Empiece con una consulta
Nuestro equipo evaluará las necesidades de su negocio, le asesorará sobre la estructura corporativa más adecuada, preparará la documentación necesaria y coordinará el registro, el domicilio social, la contabilidad, las nóminas y la banca.
Programe una consulta hoy y dé el primer paso para constituir su empresa en España.