D1 Gesellschaften-en

Companies (S.L.)

Your lawyers and tax advisors in Spain

The Spanish sociedad limitada can be literally translated as a limited liability company and is the Spanish legal equivalent of the German GmbH. An important difference is the required share capital, as a Spanish S.L. can be fully incorporated with share capital of €3,000. The liability of the shareholders is limited to the share capital and the company may have a single shareholder.

Company formation without visiting public authorities.
Processing completed within 5 working days.
Digital communication, without the need for a printer.
Tarifa Plana and VAT number (NIF-IVA).
Initial consultation included.
Quarterly report in German.
Legal & tax advice included.
Authorised PAE.
More than 500 successful registrations.

Below you will find all details regarding company formation and our services. Through the following links you can also directly schedule an appointment for an initial consultation via

as well as access our complete service agreement through

In 2024, slightly more than 100,000 limited companies were incorporated in Spain, of which more than 99.6% were limited liability companies (S.L.).

We offer our services to clients throughout Spain, except for the autonomous regions of País Vasco and Navarra, as these regions have their own special regional tax systems.

Your PAE: Sander, Santos & Partners

As an authorised PAE (Punto de Atención al Emprendedor) recognised by the Spanish Ministry of Economy, our firm has direct access to public authorities, the Tax Agency and Social Security, allowing us to complete the most important administrative procedures electronically, speeding up the incorporation process and avoiding visits to public offices by the shareholders.

Company formation within 5 working days from the notary appointment and without visiting public authorities

Once we receive confirmation of your engagement, we will complete all administrative procedures on your behalf. Normally, apart from attending the notary appointment to sign the incorporation deed, no further action is required from the shareholders. Official website: PAE.

More than 500 successfully incorporated companies

From the notary appointment to registration with the Commercial Registry in less than 48 hours (average)

Our services:

1. Preparation and planning of the Spanish Sociedad Limitada (S.L.)

Planning of the company structure and collection of the required information.
Guidance regarding the application for or obtaining of the Spanish tax identification number of the shareholders (NIE). If the NIE is applied for through our firm, you must grant us a notarised power of attorney. The NIE can also be applied for personally in Spain or at Spanish consulates.
Request and registration of the company name with the Spanish Commercial Registry and obtaining of the certificate confirming the successful reservation (Certificación negativa de denominación social).
Preparation of the articles of association and company bylaws (Estatutos).
Preparation of the incorporation deed and organisation of the notary appointment.
If required, preparation of the notary appointment for shareholders who are not located in Spain.
Submission of the electronic incorporation file (DUE) to the notary.

2. Incorporation of the S.L. and registration of the management body

Preparation of a power of attorney for the incorporation of the company or attendance at the notary appointment in Málaga: To sign the incorporation deed, shareholders may grant us a notarised power of attorney or attend the appointment personally in Málaga. The power of attorney can be granted before any notary in Spain or from abroad. If the shareholders are legal entities (companies), we charge a fixed fee of €350 for representation at the incorporation before the notary. Representation of individuals as shareholders is included.

a) Signing of the incorporation deed in Málaga: We accompany you to the notary and provide translation into German if required. Attendance and translation at the notary appointment are included.

b) Granting of power of attorney before a Spanish notary: We prepare the appointment and the power of attorney. Approximately €80 in notary fees and, where applicable, interpreter costs at the notary will apply.

c) Granting of power of attorney before a foreign notary: We send you the draft power of attorney in German and you can arrange an appointment with a notary of your choice in your country. Foreign notary fees and approximately €120 for the sworn translation of the document will apply. We arrange the translation and, normally, the notary will send the document directly to our firm.

Registration of the shareholders with the Tax Agency.
Registration of the registered office with the Tax Agency.
Registration of the directors, where applicable, with Social Security (RETA).
Submission of the declaration for exemption from stamp duty and transfer tax.
Obtaining a certificate with the final tax identification number (CIF).
Application and follow-up of the issuance of the European VAT number (NIF-IVA).

3. Start of business activity

Holding of the first Shareholders' Meeting (Junta General).
Preparation of the opening balance sheet (when accounting services are contracted).
Preparation of the shareholders' register regarding company shares (Libro de Socios).
Final meeting and handover of documents to the management.
Delivery of our "Companies" dossier containing all relevant information regarding accounting, deadlines, taxes, deductible expenses, invoices, invoice examples, etc.

In Spain, both notaries and the Commercial Registry are subject to legally established fee regulations, meaning that these costs cannot vary depending on location or interpretation of the law. When incorporating the company through a PAE, these costs are highly subsidised by law and amount to approximately €120.

Electronic administration
As lawyers and tax advisors, in addition to the incorporation itself, we can file tax returns on behalf of the company and be authorised through the company's electronic signature to receive all official notifications.

Company formation and administration throughout Spain
We incorporate and manage your company throughout Spain (except for the autonomous regions of País Vasco and Navarra). Registration takes place with the Commercial Registry of the province where the company has its registered office. Regarding the signing of the incorporation deed, we cooperate with notaries throughout Spain.

Advice and handling of the incorporation process

At our firm, as lawyers, tax advisors and registered PAE, we are pleased to assist you with the analysis of your specific situation, carry out the corresponding administrative procedures and file the necessary tax returns on your behalf.

If you are interested or have specific questions regarding this topic, we will be happy to assist you by email or telephone in German.

Service agreement & initial consultation:

Schedule an appointment for an initial consultation via
Service agreement through .