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Company registration in Spain

An SL is formed by reserving a name, depositing the capital, signing a public deed before a Spanish notary and registering at the Registro Mercantil, usually through the CIRCE online system with standard bylaws. Founders may act by proxy, but every foreign shareholder and director must already hold a NIE before the deed — the step that most often delays foreign formations.

Checked against official sources on September 27, 2026
Gov. filing fee
€250
Registration time
1–10 days
Corporate tax
25% (15% new cos.)
Local director
No (NIE needed)
Remote setup
Possible
Visit, notary or lawyer
Notary or proxy
Local director
No (NIE needed)
Registered address
Registry silent
Minimum capital
€1 (rules < €3,000)
Yearly upkeep
Not stated
EU member
Yes
IWG business address
84 centresfrom $53/mo

What the registry requires

Company typeSociedad de Responsabilidad Limitada (SL / SRL)
RegistryRegistro Mercantil (provincial commercial register); the deed is filed by the notary, usually through the CIRCE/DUE online system
Government filing fee€250 — Notary tariff €150 and registry tariff €100, excl. VAT, for companies formed through CIRCE with capital above €3,100; reduced tariffs under RDL 13/2010 apply at or below €3,100.
Registration timeCIRCE: 1 to 10 days depending on whether standard bylaws and deeds are used; Invest in Spain says the registrar registers within 6 business hours of receiving the electronic deed.
Resident directorAny foreign citizen may be a director, but every non-resident shareholder and director must first obtain a Spanish NIE/NIF.
Visit, notary or lawyerThe deed must be signed before a Spanish notary; a founder who does not appear can act through a legalised, sworn-translated power of attorney.
Registered addressA registered office in Spain is required; the official pages do not say whether a provider's address is accepted.
Minimum capital€1 (rules < €3,000)
Corporate taxGeneral rate 25%; newly created companies pay 15% in the first profitable year and the next; micro-companies under €1m turnover 21–22% (2025).
Every yearNo annual registry fee is stated on the official pages checked; annual accounts must be deposited at the Registro Mercantil.

What it costs

Government filing fee
€250
≈ $285 at ECB rates

Notary tariff €150 and registry tariff €100, excl. VAT, for companies formed through CIRCE with capital above €3,100; reduced tariffs under RDL 13/2010 apply at or below €3,100.

Every year
Not stated

No annual registry fee is stated on the official pages checked; annual accounts must be deposited at the Registro Mercantil.

Not included
Provider fees

Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.

How to register a company in Spain, step by step

  1. Obtain a NIE/NIF for every foreign shareholder and director, in Spain or at a Spanish consulate.
  2. Reserve the company name at the Registro Mercantil Central (negative name certificate).
  3. Open a bank account and deposit the capital (from €1) or certify the contribution.
  4. Complete the DUE at a PAE or online and sign the public deed before a notary, in person or by power of attorney.
  5. The notary sends the deed through CIRCE; the Registro Mercantil registers the company (1–10 days).
  6. File the tax census declaration (modelo 036) and register with Social Security before trading.

Corporate tax in Spain

25% (15% new cos.). General rate 25%; newly created companies pay 15% in the first profitable year and the next; micro-companies under €1m turnover 21–22% (2025).

Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.

Common mistakes

  • Booking the notary before every foreign founder and director has a NIE, which stalls the deed.
  • Sending a foreign power of attorney without apostille and sworn translation, which the notary will reject.
  • Forming with €1 and ignoring the reserve and shortfall-liability rules that apply until capital reaches €3,000.

Compare Spain with alternatives

Company registration requirements by jurisdiction, sortable
Yearly upkeep
Slovakias.r.o.
€220≈ $2512 working days21% (10% ≤ €100k)Permit if non-EU/OECDNotary/lawyer deedOwner's consentNot stated
€225≈ $257Not stated15% + trade taxNoNotary (video ok)German addressNot stated
€250≈ $2851–10 days25% (15% new cos.)No (NIE needed)Notary or proxyRegistry silentNot stated
€265≈ $302Same day0% retained, 22/78 distributedNoNot requiredProvider address OKAnnual report
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.

Nearest by region and government fee. All 83 jurisdictions in one table · take the quiz.

Sources

  • Minimum capital €1; rules while capital is below €3,000 — boe.es, checked September 27, 2026
  • CIRCE: 1 to 10 days; only trip is to the notary — paeelectronico.es, checked September 27, 2026
  • Notary €150 and registry €100 (+VAT) above €3,100; RDL 13/2010 tariffs at or below; capital €1; NIE for foreign partners — ipyme.org, checked September 27, 2026 (search extract)
  • General rate 25%, new companies 15%, micro-companies 21%/22% — sede.agenciatributaria.gob.es, checked September 27, 2026
  • NIE/NIF for non-resident shareholders and directors; power of attorney if the founder does not appear; registration within 6 business hours — investinspain.org, checked September 27, 2026
Business address · IWG · VirtualOffice

A business address in Spain

Every company needs an address. Through our VirtualOffice catalogue you can take a business address in a Regus, Spaces or HQ centre in Spain and use it for the registration file, correspondence and clients.

Whether the registry accepts it as the registered office is not stated; confirm with the provider before relying on it.

84IWG centres
29cities
$53from, per month
Addresses in Spain
FAQ · 4 questions

Frequently asked questions

The government filing fee is €250. Agent, address and professional fees come on top and vary by provider. Yearly upkeep: Not stated.

1–10 days. Complex cases and referrals to other authorities take longer; a licensed provider will give a date for your file.

Yes. No resident director is required, and the formation can be completed through a licensed provider. A notary must act, which the provider arranges.

The registry does not say. Ask the provider to confirm the registry accepts the address before you pay.