We already have an established network of contacts in Spain for creating and directing temporary companies, as well as for external CFO support.
These timelines assume a complete file (ID documents, supporting evidence, governance decisions made): an incomplete file is the single most common cause of delay, ahead of the administrative timelines themselves. Once the file is genuinely complete, expect generally 3 to 5 weeks for the legal process itself.
Minimum share capital: €1 (legal minimum since 2022; €3,000 remains the recommended standard practice).
Gathering ID documents, mandate, governance decisions and choice of bank — the essential groundwork for the legal timelines below to actually start running.
Company name certificate obtained, then a bank account is opened in the name of the company being formed to deposit the share capital.
The bank issues a certificate confirming the capital deposit, a document required by the notary.
Signing the incorporation deed before a notary (escritura pública) — a compulsory step for every SL, required for registration.
The deed must be filed with the Registry within 2 months of signing; the account becomes fully operational once the company is registered.
On top of the legal timelines above, allow one week of banking margin: KYC checks, extra documentation or a branch appointment can extend account opening, particularly for a non-resident director.
| Taux | ||
|---|---|---|
| Standard rate | 21% | |
| Reduced rates | 10% | catering, hospitality, passenger transport, new housing |
| Reduced rates | 4% | bread, milk, medicines, essential goods |
25% generally; 23% for SMEs (€1–10M turnover); progressive 19%/21% scale for micro-businesses (under €1M turnover).
No for an EU/EEA director. A non-EU national must obtain a NIE and, to relocate to Spain and run the business on-site, an entrepreneur or investor visa suited to the project.
Information provided for guidance (July 2026), subject to change depending on local regulation, the bank and the relevant authority. We confirm the precise timeline with you during the initial assessment of your project.
Foreign shareholders need a NIE (foreigner ID number), which may require a consular step; notarial signature can sometimes be arranged via power of attorney.
1 to 3 weeks: the bank issues the capital-deposit certificate before the notarial signing, then finalises account activation after registration; a NIE is required for each foreign shareholder, which can extend the timeline if not obtained in advance.
Minimum share capital: €1 (legal minimum since 2022; €3,000 remains the recommended standard practice).
Every director or shareholder must be declared as an Ultimate Beneficial Owner (UBO) in the national register — a requirement stemming from EU anti-money-laundering directives (or equivalent standards outside the EU). Bank scrutiny is heightened in two situations common among international clients: when a shareholder or director is a US citizen or US tax resident (FATCA then imposes extra reporting obligations on the bank, which can slow down or complicate account opening); and when a shareholder is based in an African country rated higher-risk by the FATF (extra proof of the origin of funds, longer KYC validation times). We anticipate this with you from the initial assessment if your structure involves such profiles.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.
Commercial lease (arrendamiento de local de negocio), and a declaración responsable or activity licence with the town hall depending on the type of shop.
A simplified invoice (receipt) is allowed up to €400 incl. VAT (€3,000 for certain activities); the Verifactu certified-invoicing system is being rolled out.
Indicative, non-exhaustive list of examples of solutions present on the local market — availability and terms change quickly; we help you select the best-suited offer during the assessment of your project.
To exhibit or sell equipment at a trade fair, the ATA carnet allows temporary import of goods — professional equipment, samples, stand fittings — without advancing customs duties or import VAT, provided they are re-exported within the allotted period (generally 12 months, sometimes 6 months for fair equipment). The carnet is issued by the chamber of commerce in the country of departure and recognised across the international network of ATA Convention countries, a network that covers Spain.
To import goods from a non-EU country (China, the US, etc.), an EORI number is essential for any customs procedure. Customs duties depend on the tariff code (combined nomenclature) and the product's origin; import VAT is then due at the rate applicable in the destination country, generally recoverable if the business is VAT-registered. Depending on trade agreements in force, some products benefit from reduced or zero duties on presentation of a certificate of origin. The competent authority for these procedures is Agencia Tributaria — Aduanas.
A sale concluded in person at a stand during a trade fair that is not your usual place of business is generally classed as an "off-premises" contract under the EU Consumer Rights Directive (2011/83/EU): the customer then has a 14-day right of withdrawal, subject to exceptions (personalised, perishable or sealed goods). This principle, harmonised across the EU/EEA, applies in Spain — we check the local details with you based on your sales activity.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.
Trade fair, exhibition, or one-off project in Spain: we create and direct the dedicated legal entity for the length of the project.
Explore this offer →Tailored financial support for businesses established long-term in Spain.
Explore this offer →