GoSL from €1
Since “Crea y Crece” (2022) the SL can be formed from €1 (reserve up to €3,000).
Company formation
Company Formation in Spain
Spain offers access to a large domestic market and – since the “Crea y Crece” law – SL formation from €1 of capital. The 2022 startup law adds tax incentives for certified young companies. Legal status: 2026, without guarantee.
CIT 25 % (startups 15 %)SL from €1113,000+ new SLs in 2025
Key figures
Spain at a glance
25 %
Corporate tax (standard)
15 %
Certified startups (first 2 profit years)
1 €
SL formation from (Crea y Crece)
113.000+
New SLs 2025 (INE)
Advantages
What speaks for Spain
Startup law
Certified “empresas emergentes” (ENISA) pay 15 % in their first two profit years.
Falling SME rates
The SME rate declines step by step: 23 % (2026) to 20 % from 2029.
Tax comparison
Example: €100,000 profit
| Germany | Spain | |
|---|---|---|
| Corporate tax | ~30 % (effective) | 25 % / SME 23 % / startups 15 % |
| Tax on €100,000 profit | ~€30,000 | €23,000–25,000 (startups: €15,000) |
| Special feature | Municipal trade tax | startup law with ENISA certification |
For non-residents, formation realistically takes 4–8 weeks due to the NIE/NIF procedures.
Legal forms
Legal forms at a glance
| Legal form | Minimum capital | Liability | Typical use |
|---|---|---|---|
| SL (Sociedad Limitada) | €1 (reserve up to €3,000) | limited | Standard SMEs |
| SA (Sociedad Anónima) | €60,000 | limited | Large/capital-market firms |
| Autónomo | none | unlimited | Self-employed |
| Sucursal (branch) | — | parent liable | Market entry |
Process
How incorporation works
Reserve the name
Registro Mercantil Central.
NIE/NIF
Apply for the foreigner identification number.
Notarial deed
Escritura at the notary.
Registro Mercantil
Registration in the commercial register.
Tax/VAT registration
Agencia Tributaria.
Social security
Register with the Seguridad Social.
Realistically 4–8 weeks for non-residents.
Costs
Costs (indicative)
Formation ~€1,500–3,500; ongoing accounting/compliance ~€3,000–8,000/year (indicative).
Taxes
Corporate taxes
| Item | Rate |
|---|---|
| Corporate tax (standard, revenue > €10 m) | 25 % |
| SME (revenue €1–10 m) | 23 % (2026; falling to 20 % from 2029) |
| Micro companies (revenue < €1 m) | 19 % / 21 % tiered |
| New businesses / certified startups (ENISA) | 15 % (first 2 profit years) |
Knowledge check
Worth remembering
Tap a card to reveal the answer. Content AI-assisted and editorially reviewed.
Minimum capital SL?
Show answer
€1 (build reserve up to €3,000).
Startup rate?
Show answer
15 % (first 2 profit years, ENISA-certified).
Standard rate?
Show answer
25 %.
Location in numbers
Spain in numbers
| Metric | Value |
|---|---|
| New SLs 2025 | 113,000+ (INE) |
| Startup classification | “empresa emergente” (startup law 2022) |
| SME rate reduction | to 20 % from 2029 |
Latest developments
Latest developments (as of July 2026)
- SL from €1 since “Crea y Crece” (2022).
- Startup law with ENISA certification and the 15 % rate.
- Step-wise reduction of the SME rate until 2029.
FAQ
Frequently asked questions about Spain
How much capital does an SL need?
€1 (build up a reserve to €3,000).
How high is the corporate tax?
25 % standard; 23 % SMEs; 15 % for certified startups.
How long does formation take?
4–8 weeks for non-residents.
What does the startup law offer?
Tax advantages for companies certified as “empresa emergente”.
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Sources & disclaimer
Sources
This page is for general information only and does not replace legal or tax advice. Binding information is provided by the competent authorities of the respective country and by lawyers, notaries and tax advisors licensed there. For the tax consequences of relocating from Germany or Austria, tax advisors licensed in those countries are responsible. All information without guarantee. Status: July 2026. For an individual assessment: contact@goglobal.associates.
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