What the cost of a company in Spain is made of
In Spain the usual company is the limited liability company (SL), and its official fees depend on the route. Online through CIRCE, with the Ministry of Justice model bylaws and capital not over EUR 3,100, the notary charges a fixed EUR 60 and the registrar EUR 40 (Real Decreto-ley 13/2010, art. 5). With its own bylaws or more capital, an online SL pays EUR 150 to the notary and EUR 100 to the registrar. The registry’s fixed amounts also require no shareholders that are legal persons, capital up to EUR 30,000 and a listed board structure; otherwise the registry fee follows a scale on the capital (Arancel de los Registradores Mercantiles). No fixed amount is published for a deed signed in person at a notary. Publication of an online SL in the BORME gazette is exempt from fees (Ley 14/2013, art. 15).
The minimum capital is EUR 1, fully paid when the deed is granted (Ley de Sociedades de Capital, art. 4). The legislator states CIRCE can form an SL in 24 hours when standardised instruments are used (Ley 18/2022, preamble). Without the model bylaws, the law sets 6 business hours for the initial registration and 5 days from the presentation entry for the final one (Ley 14/2013, art. 16).
Each non-resident individual needs an NIE, and a non-resident company shareholder needs an NIF with form 036. The NIE fee is EUR 9.84 and the application is resolved within five days at most (Plataforma ONE); you apply at a police station by appointment, through a representative, or at a Spanish consulate abroad. The registered office must be in Spain.
Each year the general meeting approves the accounts within six months of the year end, and they are deposited at the Registro Mercantil within one month of approval. No fee for the deposit is published. A missing deposit closes the company’s registry sheet and can bring fines from EUR 1,200 to EUR 60,000 (Ley de Sociedades de Capital, art. 283).
On Accountanty, 40 firms publish a price range for forming a company in Spain and 59 for yearly accounting; 7 publish a starting price for the annual return and 5 for visas, and the 3 firms offering a registered office quote on request. The official fees above are separate from what a firm charges for its services: ask each firm to show the two apart in its quote.
