Spain

A Spanish SL needs €1 of capital and is registered through a notary and the Registro Mercantil. The general corporate tax rate is 25%, with lower transitional rates for micro-companies and new companies.

The figures below come from the registry, tax authority and statutes linked under Sources, as they stood on 30 September 2026. Fees and thresholds change, so check the linked official page before you file. This is general information, not tax or legal advice for your situation.

Questions

How much does it cost to register a company in Spain?

Fixed notary and registry fees apply when an SL is formed telematically through CIRCE: €60 notary plus €40 registry where capital is at most €3,100 and the Ministry’s standard statutes are used, otherwise €150 plus €100. The negative name certificate from the Registro Mercantil Central costs €18.19. BORME publication of the incorporation is fee-exempt.

What is the corporate tax rate in Spain?

The general corporate tax rate is 25%. Micro-companies (net turnover under €1m in the prior period) pay 19% on the first €50,000 and 21% on the rest for periods starting in 2026; this falls to 17%/20% from 2027. Companies with turnover under €10m (art. 101 LIS) pay 23% in 2026 and 22% in 2027. Newly created companies pay 15% in their first profitable period and the next.

Can a non-resident set up a company in Spain?

CIRCE/PAE submits the single electronic form (DUE) to all agencies online; the official CIRCE page says founders still visit the notary.

Annual deadlines for this and other jurisdictions are in the company filing deadlines calendar. Compare VAT registration limits across Europe in the VAT registration thresholds table.