Créer une filiale en Espagne demande plus que de simples formalités administratives. . Le processus est complexe et peut prendre 6à8 semaines ou plus, selon la conformité et les obligations légales. Ce calendrier peut retarder l'entrée sur le marché et inciter les candidats potentiels à envisager d'autres opportunités.
Cependant, G-P propose une alternative. Au lieu de suivre la voie subsidiaire conventionnelle en Espagne, nous pouvons accélérer votre entrée — sans nouvelles entités requises — afin que vous puissiez commencer les opérations en quelques minutes au lieu de mois.
Comment établir une filiale en Espagne
L'établissement d'une filiale en Espagne commence par le choix de la forme d'entité appropriée. Bien qu'il existe des alternatives telles que les succursales ou les bureaux de représentants, elles n'offrent pas la même protection en matière de responsabilité qu'une filiale. Pour la plupart des entreprises international, le choix se résume à deux types de sociétés :
- 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.
- Société anonyme (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.
Étapes pour constituer une filiale en Espagne
Le processus de création d'une S.L. en Espagne suit généralement les étapes suivantes :
- 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.
Lois et exigences subsidiaires de l’Espagne
Lors de la création d’un S.L. en Espagne, vous devrez respecter plusieurs lois et exigences, telles que :
- 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.
Avantages des filiales espagnoles :
- 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.
Inconvénients des filiales espagnoles :
- 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 à la création d'une filiale espagnole
Bien qu’une filiale offre les avantages d’un établissement permanent et d’une responsabilité limitée, le processus est long, coûteux et contraignant. Si votre objectif est de recruter rapidement talent en Espagne, il existe une alternative plus simple. G-P vous permet de recruter talent en quelques minutes sans les tracas liés à une filiale.
Les avantages de l'utilisation d'un employeur of record (portage salarial (EOR)) en Espagne inclure :
- 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.
Pénétrez de nouveaux marchés avec G-P — aucune nouvelle entité n'est nécessaire.
Créer une filiale ou une entité juridique en Espagne est coûteux et prend du temps. G-P portage salarial (EOR) vous permet d'embaucher talent en quelques minutes sans les tracas et les complications d'une filiale.
Demandez une proposition dès aujourd'hui pour en savoir plus sur nos produits d'emploi mondiaux et nos solutions de portage salarial (EOR).