Your tax & financial partner across Europe.

A standard SL (Sociedad Limitada) can be incorporated in 2–4 weeks. This includes obtaining a NIF, drafting the articles of association, notarizing the deed, and registering with the Mercantile Registry. If you need an express incorporation, we can set up a PAE-based company in as little as 48 hours with a standard template.

The minimum share capital for a Sociedad Limitada (SL) is €3,000. It must be fully subscribed and paid at the time of incorporation. For a Sociedad Anónima (SA), the minimum is €60,000 with at least 25% paid at incorporation.

Yes. A branch (sucursal) is a permanent establishment of the foreign parent, not a separate legal entity. It's registered with the Mercantile Registry and taxed on Spanish-sourced income at 25%. However, a subsidiary (SL) often provides better liability protection and tax planning flexibility, especially for holding structures.

You qualify if you haven't been a Spanish tax resident in the previous 5 years, you relocate to Spain due to an employment contract or as a company director (with ≤25% ownership), or you're an entrepreneur or investor under the Startup Law. The regime allows you to pay a flat 24% on Spanish-sourced income up to €600,000 (instead of the progressive scale up to 47%) for 6 years.

Yes, since the 2023 Startup Law reform, entrepreneurs and digital nomads can also apply. If you're founding or directing an innovative startup in Spain and meet the residency requirements, you can benefit from the flat 24% rate. We handle the full application process, including Form 149 and coordination with the AEAT.

A holding company owns shares in one or more operating companies. In Spain, the participation exemption allows a holding to receive dividends and capital gains from subsidiaries tax-free (if it holds ≥5% for ≥1 year). This is ideal for groups with multiple business lines, international operations, or succession planning. We design structures like FEAC holding + operative + activity companies to optimize tax efficiency and protect assets.

Yes. Luxembourg offers SOPARFIs (holding companies) with access to an extensive double tax treaty network, EU Parent-Subsidiary Directive benefits, and no withholding tax on dividends to many jurisdictions. Our Luxembourg Desk designs and manages these structures, ensuring compliance with both Luxembourg CSSF requirements and Spanish CFC rules.

Every Spanish company must file: quarterly VAT returns (Modelo 303), monthly/quarterly withholding tax returns (Modelo 111 for payroll, 115 for rent), annual Corporate Tax return (Modelo 200, 25% standard rate), annual accounts with the Mercantile Registry, and informational returns like Modelo 347 (third-party transactions >€3,005.06) and Modelo 720 (foreign assets >€50,000). Missing any deadline triggers automatic penalties.

Late filing triggers automatic surcharges: 1% per month for the first 12 months (no penalty if voluntary), then 15% + late interest after 12 months. If the AEAT issues a formal requirement before you file, penalties range from 50% to 150% of the tax due, depending on severity. For repeat offenders, criminal prosecution is possible for fraud exceeding €120,000 per fiscal year.

Spanish payroll involves: gross salary calculation, IRPF withholding (progressive, based on personal circumstances), Social Security contributions (employer ~30%, employee ~6.5%), and net pay. Employers must register with the Social Security Treasury, issue monthly payslips (nóminas), and file monthly contribution reports (TC1/TC2). There are 12 monthly payments plus typically 2 extra payments (June and December).

The employer's Social Security contribution is approximately 30–31% on top of gross salary. This includes: common contingencies (23.6%), unemployment (5.5–6.7%), FOGASA (0.2%), and professional training (0.6%). For a €30,000 gross salary, the total employer cost is approximately €39,000–€39,300. We optimize structures using legal benefits like reduced rates for new hires, R&D deductions, and international mobility schemes.

A fractional (external) CFO provides senior financial leadership without the cost of a full-time hire. We deliver: monthly consolidated P&L and cash flow reporting, KPI dashboards, budget vs. actual analysis, bank and investor communication, financial due diligence support, and board-ready reporting. Ideal for startups preparing for Series A/B, groups needing consolidated reporting across jurisdictions, or companies in restructuring.

Our external CFO service is included in the Full CFO plan at €1,400/month for groups of up to 3 companies. This covers monthly closings, consolidated reporting, cash flow management, KPI dashboards, and direct communication with your investors or board. For larger groups or more complex structures, we provide a custom quote based on the number of entities and jurisdictions involved.