Main Company Formation Page
Companies In Spain
Back To Home Page

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 the local Mercantile Registry, within seven months of the end of accounting period.
• Filing of annual company tax returns, due by 25th June in the following year.
• Payment of corporation tax on profits at 35% (small companies rate of 30% for first 120,202 Euros of profit).
• Keeping of company and accounting records.