Spain

Spain Formation

Forming a company in Spain for tax year 2026, read from the Ley de Sociedades de Capital, Ley 14/2013, the Reglamento del Registro Mercantil, the Commercial Code, the tax and social security laws and AEAT pages. Covers entity types (autónomo, SL, SLU, SA), minimum capital (EUR 1 for an SL with the reserve and liability rules below EUR 3,000; EUR 60,000 for an SA, 25% paid), name reservation, the bank certificate, the notarial deed, the provisional NIF, registration times including the fast-track route, the 2026 company tax rates, the director's RETA registration, IAE, annual accounts, audit thresholds, deposit fines and foreign founders.