Establishing a branch or subsidiary in Spain

Establishing a branch or subsidiary in Spain

Establishing a branch or subsidiary in Spain

If you already have a company in your country and want to set up a company in Spain, in addition to setting up an independent limited company, you will have the possibility of setting up a Spanish branch or subsidiary.

We summarize below the main existing legal and tax differences. In order to make a decision on your specific case, a detailed analysis by our taxation specialised lawyer will be necessary.






Minimum Capital

Capital is not required for the creation of a branch, although it is recommended to provide it for practical reasons.

Limited Company (S.A.): 60,000 euros

Limited Liability Company (S.L.): 3,000 euros

Legal Entity

No (it does not have its own legal entity but is the same legal person as the parent company).


Administration and government body

Resident representative in Spain (who acts as a proxy for the branch on behalf of the parent company for all purposes, and in particular for tax purposes).

Read more about our representation and management services for companies here.

Board of shareholders and administrative body.

Shareholders’/Partners’ Responsibility

There is no limit to the liability of the parent company.

The responsibility of the shareholders/partners of an S.A. or S.L. with respect to the debts of the affiliated company is limited to the amount of its capital contributions (with some exceptions).


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