Sociedad Limitada (S.L.)
An S.L. is a private limited liability company. A single-shareholder company is possible, subject to the relevant formalities. An S.A. or branch may suit other investment and operating objectives.
Establish your Spanish company with coordinated support for structure selection, incorporation documents, registered-office arrangements and ongoing corporate administration.

Spain offers an EU business base for local operations, subsidiaries and international expansion. An S.L. is a common choice for privately owned businesses; we help assess the structure and practical requirements against your plans.
An S.L. is a private limited liability company. A single-shareholder company is possible, subject to the relevant formalities. An S.A. or branch may suit other investment and operating objectives.
The legal minimum is €1. Below €3,000, special reserve and shareholder-liability safeguards apply. The chosen capital should reflect business needs and is separate from incorporation and professional service fees.
Plan a registered office in Spain, appropriate management and the required tax identifiers. Notarial incorporation and Mercantile Registry formalities are central to the setup; some activities need additional permissions.
Explore company formation requirements and the differences between international business structures.
Explore the Jurisdiction Comparison →Spain’s general corporate income-tax rate is 25%. Qualifying micro-enterprises, smaller companies and newly created businesses may be subject to different rates and conditions, including transitional rules for 2026. Foreign ownership does not itself create an exemption. Accounting, annual accounts, tax returns and statutory reporting require ongoing attention.
We confirm the checklist for shareholders, beneficial owners and directors, together with tax identifiers, the registered office and business activities.
Please do not send identity documents by regular email. BRIS GROUP will provide instructions for submitting the required documents securely. Foreign corporate documents may require notarisation and attestation.
BRIS GROUP is supervised by HMRC for anti-money laundering purposes (registration number XRML00000101312) and is registered with the UK Information Commissioner’s Office (ICO). Client onboarding includes identity verification and due diligence.
We coordinate the agreed formation work with local professionals. Timing depends on tax identifiers, document readiness, notarial checks, registration and bank onboarding.
Confirm the activities, shareholders, directors, legal form and registered office.
Complete due diligence and arrange tax identifiers, the name certificate, articles and capital formalities.
Coordinate execution of the incorporation deed and Mercantile Registry filing.
Arrange agreed tax, banking, accounting and any employment or activity registrations.
Your personalised quotation confirms the Spanish company structure, required services and separately priced professional or authority charges.
Company formation support and registration coordination. The quotation identifies the agreed documents, tax-identifier support, notarial and registry charges, address arrangements and translations.
Annual corporate maintenance according to the agreed scope. Accounting, annual accounts, tax returns, registered-office arrangements and other professional services are specified separately.
Fees depend on the company requirements and selected services. Share capital and any separately quoted services are confirmed in your quotation.
Request a Personalised Quote →Watch our company formation introduction and explore the S.L. Client Guide before planning your Spanish business setup.
Explore the main considerations for establishing and maintaining your Spanish limited liability company:
Foreign individuals and corporate shareholders can generally own an S.L. in full. Single-shareholder companies are possible, subject to the required formalities. Regulated sectors, due diligence and any investment screening need review.
No. The minimum is €1. Below €3,000, at least 20% of profits must go to the legal reserve until the reserve and capital total €3,000. If assets are insufficient on liquidation, shareholders can be jointly liable for the gap between €3,000 and subscribed capital.
The company needs a Spanish NIF. Foreign individuals and corporate shareholders may also need the appropriate Spanish identifiers, including NIE or NIF as applicable. We confirm the requirements for each participant and appointment.
An S.L. is formed through a public incorporation deed and registration with the Mercantile Registry. The notary confirms identity checks, contribution evidence and supporting documents for the selected procedure.
The general rate is 25%. Reduced and transitional rates can apply to qualifying micro-enterprises, smaller companies and new businesses. The correct rate depends on the tax period, turnover, company classification and statutory exclusions.
Maintain accounting and corporate records, prepare and file annual accounts, submit applicable tax returns and keep registry and beneficial-ownership particulars current. VAT, payroll, audit and business permissions depend on the company’s circumstances.
Explore our European jurisdiction pages and company formation services when planning your next step.
Explore our European jurisdictions and the available company formation options.
Explore Europe →Review our Southern European destinations before choosing your company location.
Explore South Europe →Learn about our registration, documentation and ongoing corporate support.
Explore Services →Tell us about your proposed activities, shareholders and the support you need. We will review your Spanish company setup and prepare a personalised quotation.
Contact BRIS GROUP →General information only, not legal or tax advice. Requirements, tax treatment, approvals and service availability depend on the circumstances of each case.