COMPANY SETUP
Company Setup Spain
Sociedad Limitada, holding, or autónomo.
We design the right legal structure. A specialist registers it.
THE OPTIONS
Three structures for operating in Spain
Setting up a legal entity in Spain involves more than picking a company type. The right structure depends on your revenue level, the nature of your business, your tax position, and whether you plan to hold assets, hire employees, or operate across multiple jurisdictions. Getting it wrong creates restructuring costs that are entirely avoidable.
MOST COMMON
Sociedad Limitada (SL)
Spain's standard limited liability company. Minimum capital €3,000, corporate tax at 23% (standard) or 15% for new entities in the first two profitable years. The default structure for most founders and business owners operating in Spain.
Holding Structure
A Spanish holding company owning subsidiaries or foreign entities. Used for asset protection, dividend optimisation, and multi-jurisdiction structures. More complex to set up and maintain — only warranted above certain revenue or asset thresholds.
Autónomo vs SL
For lower revenue levels, autónomo is often more tax-efficient than an SL — lower administrative burden, simpler compliance. The decision depends on projected revenue, liability exposure, and growth plans.
WHO THIS IS FOR
Built for founders and business owners
Founders relocating to Spain
You are moving to Spain and want to continue operating your business or start a new one. You need the right legal structure from the start — one that fits your tax position and your growth plans.
Freelancers transitioning to a company
You are currently operating as autónomo and your revenue level or liability exposure makes an SL the more appropriate structure. The transition needs to be timed correctly against your tax year.
Founders with existing foreign entities
You already have a company outside Spain and want to understand whether a Spanish entity, a branch, or a holding structure is the right way to formalise your Spain operations.
Investors and HNWIs structuring assets
You are relocating to Spain with assets in multiple jurisdictions and want a legal structure that optimises your tax position and protects your wealth. Holding structures and their interaction with Beckham Law need careful planning.
If you are unsure which structure fits your situation, the assessment is where every engagement starts.
THE PROBLEM
Three decisions that compound over time
Incorporating before the tax position is designed.
The date your Spanish entity is incorporated affects your tax year, your Beckham Law eligibility window, and your ability to structure certain income flows efficiently. Incorporating too early — or too late — has consequences that cannot always be corrected.
Choosing SL when autónomo would be more efficient.
An SL has higher administrative costs, accounting obligations, and compliance burden than autónomo. Below certain revenue thresholds, the tax saving from corporate rates does not justify the overhead. The decision needs to be made on real numbers, not default assumptions.
Ignoring the interaction with Beckham Law.
Beckham Law applies to employment and certain business income — but the interaction with a Spanish entity you own is complex. How you draw income from an SL during the Beckham period materially affects your effective tax rate. This needs to be designed before the entity exists, not after.
THE APEXTAX APPROACH
Structure designed before registration.
ApexTax is a tax strategy consultancy. We do not register companies or file with the Registro Mercantil. What we do is design the optimal legal structure for your situation and coordinate the qualified specialist — gestor, lawyer, or notary — who handles the technical registration.
The structure decision needs to happen before the entity exists. Once incorporated, changing structure is expensive. We design the right entity type, income flow, and timing before anything is filed.
What that means in practice
We assess SL, holding, and autónomo against your revenue level, liability exposure, tax position, and growth plans — and recommend the structure that fits.
We design the income flow: how you draw salary, dividends, or management fees from the entity, and how that interacts with your personal tax position — including Beckham Law where applicable.
We coordinate the gestor, lawyer, or notary who handles the registration, shareholder agreements, and ongoing compliance.
WHAT'S INCLUDED
Your Company Setup Spain engagement
Structure assessment
A review of your revenue level, liability exposure, tax position, and growth plans. One recommended structure with reasoning — SL, holding, or autónomo.
Income flow design
A written plan for how income flows from the entity to you personally, taking into account IRPF, corporate tax, and — where applicable — Beckham Law interaction.
Timing strategy
Identification of the optimal incorporation date relative to your tax year, Beckham window, and residency timeline.
Specialist coordination
Introduction to the gestor, lawyer, or notary best suited to your case. We coordinate the registration process and act as single point of contact.
Single point of contact
One person coordinating all professionals involved in your company setup and tax position.
THE PROCESS
Four steps from structure decision to registered entity
01
Structure assessment
We review your situation: revenue level, business model, existing entities, residency timeline, and tax position. We identify the right structure and flag any timing decisions that need to be made before incorporation.
02
Structure and income flow design
We produce a written recommendation covering entity type, income flow, timing, and — where relevant — the interaction with Beckham Law or standard IRPF. You know exactly what you are registering and why before anything is filed.
03
Specialist coordination
We introduce the gestor, lawyer, or notary best suited to your case. They handle the Registro Mercantil filing, notarial deed, and initial compliance setup. We coordinate the process.
04
Ongoing reference point
Once the entity is registered, we remain available for structure changes, income flow adjustments, or questions about how your company interacts with your personal tax position.
Tailored to your situation
Pricing is tailored to your situation — entity type, income flow complexity, and the number of professionals involved all factor in.
Gestor, legal, and notarial fees for the registration are agreed directly between you and the specialist. Company formation costs in Spain typically range from €1,500 to €3,500 depending on structure and provider.
Start with a free 15-minute call to assess which structure fits your situation.
Get in touchWHO YOU WORK WITH
Your strategy is designed by Gerard Martínez
Your strategy is designed by Gerard Martínez, Founder of ApexTax and a specialist in cross-border employment and tax positioning. Gerard is completing IBFD International Business Taxation studies and has coordinated Spain relocation strategies for founders and business owners across multiple origin countries and entity structures.
Company registration and ongoing compliance are handled by vetted gestores and lawyers from ApexTax's partner network — selected for their track record with Spanish entity formation and international client structures.
Founder & Cross-Border Relocation Strategist
BEFORE YOU ENGAGE
Read the full guides
Many clients find it useful to understand the framework before our first conversation.
FAQ
Common questions
Structure designed before registration.
Incorporating the wrong entity, at the wrong time, with the wrong income flow creates problems that are expensive to fix. The time to design your company structure is before anything is filed.
ApexTax SL is a strategic consultancy. We do not provide formal legal or tax advice, nor do we act as a law firm, immigration lawyers, or licensed tax advisors. Implementation of legal and tax procedures is delivered by independent qualified professionals selected and coordinated by ApexTax. Information on this site is for educational purposes only.