ES · N 40°25′ · W 3°42′
Spain
An S.L. suits local sales, services, and trading operations across the EU. Foreign investors can generally hold it wholly, but bank due diligence, tax, and employment compliance need advance planning.
A local operating base for the EU market.
Limited Liability Company Sociedad de Responsabilidad Limitada (S.L.)
Talk to an advisorKey points on one page.
- Tax
- CIT 25%; micro-enterprises 19%/21%; in-scope groups face a 15% minimum
- Shareholders and directors
- Min. 1 shareholder and 1 director; no local residency requirement
- Share capital
- Min. €1, fully paid; below €3,000, reserve and liquidation safeguards apply
- Local requirements
- Spanish registered office; no local director/secretary; non-residents need NIF/NIE
- Annual maintenance
- File accounts within 1 month of approval; file CIT; audit if thresholds are met
- Incorporation timeline
- Approx. 2–4 weeks; IDs, legalisation, and bank checks can extend this
- Public disclosure
- Directors and accounts are searchable; S.L. share register is non-public; UBO access is restricted
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (7)›
- 01PwC Worldwide Tax Summaries — Spain: Corporate taxes on corporate income
- 02BOE — Law 18/2022 on business creation and growth
- 03ICEX Invest in Spain — Setting up a business
- 04Spain Ministry of Economy, Trade and Enterprise — Control de inversiones
- 05Spain Ministry of Justice — Central Register of Beneficial Ownership
- 06Spanish Business Registry — Company information and beneficial-ownership certificates
- 07Ecovis — Annual corporate obligations in Spain
02 · Advantages
Why Spain
- 01An EU single-market vehicle for local sales, services, and trade
- 02Foreign individuals or companies can generally be sole owners; no resident director
- 03Flexible S.L. governance for small and medium-sized operating businesses
03 · Requirements
Formation requirements
- Individual shareholders or directors need an NIE; foreign corporate shareholders need a Spanish NIF and legalised translated documents
- Reserve the name, execute a notarial deed, and register; foreign investment generally requires D-1A within 1 month
- Non-EU/EFTA investment in a strategic-sector target at 10% or more, or conferring control, generally needs prior screening
04 · Compliance
Annual compliance
- Prepare annual accounts within 3 months of year-end and obtain shareholder approval within 6 months
- File accounts with the Business Registry within 1 month of approval; audit if thresholds are met
- File CIT, VAT, and withholding returns when due, and retain accounting and corporate records
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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