Die Gründung einer Tochtergesellschaft in Spanien erfordert mehr als nur das Ausfüllen von Formularen. Der Prozess ist komplex und kann je nach Einhaltung der Vorschriften und rechtlichen Verpflichtungen 6–8 Wochen oder länger dauern. Dieser Zeitplan kann den Markteintritt verzögern und potenzielle Mitarbeiter dazu veranlassen, andere Möglichkeiten in Betracht zu ziehen.
G-P bietet jedoch eine Alternative. Anstatt den üblichen Weg über Tochtergesellschaften in Spanien zu gehen, können wir Ihren Markteintritt beschleunigen – es sind keine neuen Gesellschaften erforderlich – sodass Sie innerhalb von Minuten statt Monaten mit dem Betrieb beginnen können.
Wie man eine Tochtergesellschaft in Spanien gründet
Die Gründung einer Tochtergesellschaft in Spanien beginnt mit der Wahl der richtigen Rechtsform. Zwar gibt es Alternativen wie Zweigniederlassungen oder Vertretungsbüros, diese bieten jedoch nicht denselben Haftungsschutz wie eine Tochtergesellschaft. Für die meisten international Unternehmen beschränkt sich die Wahl auf zwei Arten von Unternehmen:
- Sociedad de Responsabilidad Limitada (S.L.): Similar to a private limited liability company, this is the most common structure for international companies due to its flexibility and lower capital requirements.
- Sociedad Anónima (S.A.): Equivalent to a public limited company, this structure is more rigid, has higher capital requirements, and is generally used for larger enterprises intending to list on the stock exchange.
Schritte zur Gründung einer Tochtergesellschaft in Spanien
Die Gründung einer SL in Spanien erfolgt im Allgemeinen in folgenden Schritten:
- Obtain NIE for international directors: All non-national directors and shareholders must obtain a Foreigner's Identification Number (Número de Identificación de Extranjero, or NIE) from the Spanish authorities.
- Certify the company name: Apply for a name clearance certificate (Certificación Negativa de Denominación Social) from the Central Mercantile Registry to ensure your proposed name is unique.
- Open a bank account: After opening the corporate bank account you must deposit the share capital.
- Draft bylaws: Prepare the company's bylaws (Estatutos sociales), outlining the rules of governance, business activities, and shareholder structure.
- Execute the deed of incorporation: The founders or their legal representatives must sign the public deed of incorporation before a Spanish notary.
- Obtain a provisional tax ID (NIF): Apply for a provisional Tax Identification Number (Número de Identificación Fiscal, or NIF) from the Spanish Tax Agency (Agencia tributaria).
- Register with the Mercantile Registry: File the deed of incorporation with the provincial Mercantile Registry (Registro Mercantil) to officially register the company.
- Finalize registrations: Once registered, obtain the definitive NIF and register for social security and other necessary business and tax activities.
Spaniens Nebengesetze und Anforderungen
Bei der Gründung einer SL in Spanien müssen Sie verschiedene Gesetze und Anforderungen erfüllen, wie zum Beispiel:
- Share capital: Following the “Crea y crece” law (Law 18/2022), the minimum required share capital for an S.L. is EUR 1. However, if the capital is below EUR 3,000, the company must allocate 20% of its profits to a legal reserve each year until the combined total of the reserve and share capital reaches EUR 3,000.
- Management structure: An S.L. isn’t required to have a board of directors. Management can be structured with a sole administrator, joint administrators, or a board of 3–12 directors. All administrators must have a Spanish NIE.
- Share transfers: The shares of an S.L. aren’t transferable and are subject to restrictions outlined in the company bylaws and Spanish law. An S.L. can’t issue bonds.
- Accounting and auditing: All companies must prepare annual financial statements and file them with the Mercantile Registry. Audits are mandatory for companies that meet certain size thresholds.
Vorteile spanischer Tochtergesellschaften:
- Local market access: Establishing a subsidiary in Spain allows direct access to the Spanish and broader EU markets, facilitating business growth and customer proximity.
- Limited liability: The parent company’s liability is generally limited to its investment in the subsidiary, reducing financial risk.
- Legal entity status: A subsidiary is a separate legal entity, which can enter into contracts, own assets, and hire employees independently.
- Potential tax benefits: Subsidiaries may benefit from local tax incentives, double taxation treaties, and EU directives.
- Enhanced credibility: Operating as a local company can improve reputation and trust with Spanish clients, partners, and authorities.
Nachteile spanischer Tochtergesellschaften:
- Complex setup and compliance: Establishing and maintaining a subsidiary involves significant administrative work, including registration, local governance, and ongoing compliance with Spanish corporate, tax, and labor laws.
- Higher costs: There are costs associated with incorporation, legal advice, accounting, and ongoing operations.
- Regulatory requirements: Spanish subsidiaries must adhere to local reporting, audit, and employment regulations, which can be complex and time-consuming.
- Taxation: Profits are subject to Spanish corporate tax, and there may be additional tax implications for repatriating profits to the parent company.
- Management challenges: Operating a subsidiary requires local management and oversight, which can add complexity to global operations.
Alternative zur Gründung einer spanischen Tochtergesellschaft
Eine Tochtergesellschaft bietet zwar die Vorteile einer Betriebsstätte und beschränkter Haftung, der Prozess ist jedoch zeitaufwändig, teuer und belastend. Wenn Ihr Ziel darin besteht, schnell Talente in Spanien zu vermitteln, gibt es eine einfachere Alternative. G-P können Sie innerhalb von Minuten Einstellung Talente einstellen, ohne den Aufwand einer Tochtergesellschaft.
Die Vorteile der Verwendung eines Eingetragener Arbeitgeber (Employer of Record) in Spanien enthalten:
- Speed of market entry: An EOR allows you to onboard talent in Spain immediately, as you don’t need to go through the lengthy process of establishing a legal entity. Setting up a subsidiary can take months due to regulatory, banking, and administrative requirements.
- Compliance assurance: Employment laws in Spain are complex and highly protective of employees. An EOR ensures compliance with the Estatuto de los Trabajadores (Workers' Statute), applicable CBAs, payroll regulations, tax withholdings, and statutory benefits, reducing your risk of non-compliance and potential penalties.
- Cost efficiency: Establishing and maintaining a subsidiary (e.g., S.L.) has significant upfront and ongoing costs, including legal fees, accounting, local management, and administrative overhead. An EOR is more cost-effective, especially if you’re hiring a small team or testing the Spanish market.
- Administrative simplicity: With an EOR, you avoid the administrative burden of managing payroll, mandatory social contributions, tax filings, and HR compliance. The EOR handles these responsibilities, allowing you to focus on your core business.
- Flexibility: If your business needs change, an EOR arrangement is easier to scale up or down compared to winding down a subsidiary.
- Risk mitigation: An EOR manages the legal risks associated with employment, such as worker classification, giving you an additional layer of protection.
Erschließen Sie neue Märkte mit G-P — es sind keine neuen Unternehmen erforderlich.
Die Gründung einer Tochtergesellschaft oder juristischen Person in Spanien ist kostspielig und zeitaufwändig. G-P Employer of Record können Sie Einstellung Talent in wenigen Minuten ohne den Aufwand und die Komplikationen einer Tochtergesellschaft einstellen.
Fordern Sie noch heute ein Angebot an , um mehr über unsere globalen Personalvermittlungsprodukte und Employer-of-Record-Lösungen zu erfahren.