- Procedures for the constitution
- Disbursement in the constitution
- Minimum capital
- Shares / participations
- Transfer of shares / participations
- Amendments to the bylaws
- Term of the office of director
The requirements applicable to any type of limited liability company (SL) and corporation (SA) are detailed below..
Clear name search certificate
Application for provisional N.I.F.
Opening of a bank account
Document containing representations by the beneficial owner
Execution of deed before a notary
Application for registration of the registered office at the Commercial Registry
Period for assessment and registration in the Commercial Registry
Obtainment of definitive N.I.F.
Opening formalities for tax and labor purposes
Spanish law provides for a variety of vehicles that can be used by foreign companies or individuals for investing in Spain. The most common forms used are the corporation (S.A.) and, principally, the limited liability company (S.L.). The main differences between Corporation and Limited Liability Companies are listed below.> Corporation : At least 25% and any share premium. Limited liability company : Payment in full.
Corporation : A report from an independent expert on any non-monetary contributions is required. Limited liability company : No report from an independent expert on non-monetary contributions is required, although the founders and shareholders are jointly and severally liable for the authenticity of any non-monetary contributions made.
Corporation : 60.000 € Limited liability company : 3.000 €
Corporation : They are marketable securities. Debentures and other securities that recognize or create a debt, even bonds convertible into shares, can be issued. Limited liability company : They are not marketable securities. Debentures and other securities that recognize or create a debt can be issued.
Corporation : shares Depends on how they are represented (share certificates, book entries, etc.) and on their nature (registered or bearer shares). In principle, they may be freely transferred, unless the bylaws provide otherwise. Limited liability company : Must be recorded in a public document. S.L. shares are generally not freely transferable (unless acquired by other shareholders, ascendants, descendants or companies within the same group). In fact, unless otherwise provided in the bylaws, the law establishes a pre-emptive acquisition right in favor of the other shareholders or the company itself in the event of a transfer of the shares to persons other than those referred to above.
Corporation : The directors or shareholders, as the case may be, making the proposal must make a report. Limited liability company : No report is required.
Corporation : Maximum 6 years (4 years at listed companies). They may be reelected for periods of the same maximum duration. Limited liability company : May be indefinite.
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