Company registry in Spain: how to register a company

If you’re planning to register a company in Spain, there are two key government bodies you’ll need to deal with: the Registro Mercantil Central, which reserves the name, and the Provincial Mercantile Registry, which registers the company. In this guide, we’ll explain the main steps, banking, costs, and post-registration duties.

Key takeaways

• Mercantile Registry registration usually only applies to company structures like S.L. or S.A., not to self-employed autónomo setups.
• The main bodies are the Registro Mercantil Central, Provincial Mercantile Registry, Agencia Tributaria (AEAT), the notary, CIRCE or PAE, and Social Security.
• The usual order is name reservation, tax and identity setup, bank or funding proof, notary deed, Provincial Mercantile Registry filing, then tax or Social Security activation.
• Founders usually need ID numbers, shareholder and director details, bylaws, activity details, and proof of capital or contributions where required.
• Some older English-language guidance is outdated, especially on CIF terminology and sociedad limitada capital rules.

Step by step on how to register a company

Step 1: Decide whether you actually need Mercantile Registry registration

Company registration is necessary for S.L. or S.A. business formations, but not for self-employed autónomo_s or many “solopreneurs”. The first key step is to decide whether you’re forming a company or using the _autónomo route, because the path for each kind of registration is markedly different.

What company registry does in Spain

The Registro Mercantil records incorporation, annual accounts, and certain corporate acts. Once a registration is complete, it gives the business a legal, public record.

The Registro Mercantil Central handles name reservation. The Provincial Mercantile Registry handles registration and later filings.

Which legal structure fits your plan

If you’re choosing between starting a business in Spain and becoming an autónomo in Spain, this is the fork in the road.

Most founders compare an autónomo, a sociedad limitada (S.L.), and a sociedad anónima (S.A.). Branches or subsidiaries usually need extra foreign-company documents.

Legal structure	Liability and setup	Mercantile Registry
Autónomo	Personal liability, simpler route.	Usually no company registration route, though social security and tax registration is required.
Sociedad limitada (S.L.)	Limited liability, common for SMEs.	Yes, required.
Sociedad anónima (S.A.)	Higher formality, often larger ventures.	Yes, required.

Step 2: Gather the documents and tax IDs you need

Before you book a notary or PAE appointment, you’ll need to organize the documents and identifiers that define the founders, activity, and the company.

The documents you’ll need include:

• Founder and director ID
• Personal and company tax IDs
• Draft company details
• Activity description and CNAE code
• Capital or contribution proof

Get the right ID numbers before you start

Foreign individuals need an NIE number in Spain before they can complete many company steps. The company itself requires an NIF, even though older guides may still say CIF.

Note that a founder’s personal ID is separate from the company’s tax ID. Foreign corporate shareholders may need apostilled documents and sworn translations.

Prepare the company details the notary and registry will need

The notary and registry will expect a coherent, detailed file. Missing company details often force appointments to be rescheduled and cause delays.

Usually, you will need:

• Several name options
• A registered address
• Shareholder and director details
• The business activity and likely CNAE code
• Draft bylaws and capital evidence

If a shareholder is abroad, it’s also important to check early whether any power of attorney needs an apostille and sworn translation, because that can add more time than the Spanish filing itself.

Step 3: Reserve the company name and choose your registration route

Next, choose the company name and the filing route. Simple cases can move faster through CIRCE or PAE than through the standard path.

Reserve the name with the Central Mercantile Registry

The certificación negativa de denominación social, or negative name certificate, confirms that another company is not already registered under the same or a conflicting name. Founders usually submit several options through the Registro Mercantil Central.

Reserve the name before the notary deed and before provincial registration. This lets the rest of the file move based on a real company name rather than a placeholder.

Decide between CIRCE/PAE and the standard route

CIRCE and PAE are part of Spain’s electronic business creation system. CIRCE is the processing system, PAE is the Entrepreneur Service Point, and the DUE or Single Electronic Document bundles information for several authorities.

A PAE that regularly handles foreign-founder cases can often spot missing identity or translation issues before the notary appointment. If your case involves custom bylaws or unusual ownership structures, the standard route may still be the better option.

Route	Best for	Main trade-off
CIRCE or PAE	Simpler S.L. setups	Less flexible for unusual cases
Standard route	Customized or more complex companies	Usually more manual and slower

Step 4: Open the company account and sign the incorporation deed

Tax setup, funding proof, and the notary stage overlap more than many founders expect. The order can shift slightly by route, but the documents always need to line up.

Prepare form 036 and the temporary company tax ID

AEAT form 036 is the census declaration used in company setup and tax registration. Founders use it to begin the company’s NIF process and declare key startup details.

The final company NIF usually does not come first. A temporary company tax ID can be requested before final registry inscription, then updated once the company is officially recorded.

Open a business account and fund the company

If you need to open a business account in Spain, expect the bank or provider to ask for founder ID, draft company documents, tax forms, and proof of funds.

Requirements can differ between major local banks such as BBVA, Santander, and CaixaBank. For more details, Expatica’s guide to opening a bank account in Spain explains the broader banking basics.

Some founders also consider the Wise business account if their first sales or supplier payments will cross borders. You can open a Wise business account in Spain for a one-off fee of 60 euros, and enjoy transparent, upfront prices from a service that doesn’t inflate the mid-market exchange rate. This makes FX costs easier to manage while keeping those international payment flows separate from local setup tasks. Note that a Wise account does not replace local tax or registry duties.

Common documentation requested at this stage include:

• Founder or director ID
• Draft company documents
• Tax registration paperwork
• Proof of capital or incoming funds
• Signatory details

Sign the deed before a notary

The escritura de constitución, or incorporation deed, is signed before a notary (notario). This step fixes the company’s name, shareholders, directors, bylaws, registered office, and contributions.

The Spanish notariat also plays a central role in electronic company processing. Delays often appear here when names do not match earlier documents, shareholder data is incomplete, or foreign-language documents are missing a sworn translation or the proper apostille.

Documents required at this stage include:

• The name certificate or reservation details
• Founder and director ID documents
• Form 036 or related tax paperwork
• Proof of capital or contribution
• Representation documents, if someone signs for another party

Step 5: File with the Provincial Mercantile Registry and activate the business

After the deed is signed, the company moves from preparation into registered status and practical activation. This is also the stage where the earlier paperwork either pays off or causes hold-ups.

Register the deed and obtain the final NIF

The signed deed goes to the Provincial Mercantile Registry for inscription. Once recorded, the company can be checked through the Business Registry portal, and relevant acts are reflected in BORME, the Official Gazette of the Commercial Registry.

After inscription, founders move from provisional to final tax registration with AEAT. Use official registry extracts or certificates to verify that the company is properly recorded, rather than assuming the notary stage alone has completed the process.

Complete Social Security and local registrations

If the company will hire staff, it also needs employer registration with the Tesorería General de la Seguridad Social, and may need a contribution account code. Your own Social Security position may also need review if you’re going to work for the company as an employee.

You may also need local permits, workplace notices, or a declaración responsable, depending on the activity and municipality. Check the relevant ayuntamiento before launch, because local rules can vary by municipality and autonomous community.

You may need to complete:

• Employer registration, if you’re planning to hire employees.
• A contribution account code, if required.
• A director or self-employed Social Security review.
• A local license or declaración responsable check.
• Sector-specific permits for regulated activity.

Step 6: Understand the timing, costs, and common delays

Timelines vary, so treat this as a general guide rather than a fixed template. A straightforward CIRCE or PAE case can move faster than a standard route, but foreign documents, custom bylaws, and local permits can all potentially make the process longer.

What the process usually costs

Checked against official portals in September 2026, the cost picture for each type of registration is usually broken down into the cost for a notary, and a separate charge for the actual registration. 

Here’s a breakdown of published official costs for each type of registry:

Expense	Official Cost
S.L. – Standard qualifying online formation	€150 notary + €100 Mercantile Registry = €250
S.L. – <€3,100 capital + approved model articles	€60 notary + €40 Registry = €100
S.A.	No fixed fee — notary + Registry fees are calculated under the applicable tariffs
S.A. minimum share capital	€60,000 (capital, not a registration fee)
Company-name certificate	€6.01 certificate fee + other RMC charges

Older English-language guides may still repeat the old €3,000 rule for an S.L.

Under Ley 18/2022, an S.L. can be formed with capital from €1, but companies below €3,000 face specific reserve and liability rules.

Here’s another breakdown to outline exactly what each cost covers, how pricing is determined, and when it should happen in the overall process.

Cost item	What it covers	How pricing usually works	Timing note
Name reservation	Negative name certificate	Official registry fee	Early step
Notary	Incorporation deed	Depends on deed complexity	Can delay signing
Registry	Provincial filing and records	Official fee schedule	Follows deed
Translations or apostilles	Foreign documents	Varies by country and volume	Often the slowest extra cost
Professional or local permits	Adviser help and licenses	Depends on activity and municipality	Can continue after incorporation

Step 7: Set up compliant operations after registration

Incorporation is only the start. Once the company exists on the register, you still need to manage filings, records, tax duties, and any cross-border payment setup that the business actually needs.

EU and non-EU founders face different work-authorization rules, but both still need to separate immigration questions from company compliance. Many new owners use a gestor (professional administrative assistant) to keep the first months on track.

Know your ongoing tax, accounting, and filing duties

A newly registered company may need bookkeeping, annual accounts, company books, and periodic tax filings from the start. Depending on the entity and activity, these can include IVA or VAT filings, Impuesto sobre Sociedades or corporate tax, IAE treatment, and updates when directors, address, or bylaws change. For a deeper look at corporate tax in Spain and the wider taxes in Spain system, use the relevant Expatica guides alongside official filings.

Keep an eye on:

• Accounting records and company books
• Annual accounts deadlines
• VAT or IVA and corporate tax duties
• Registry updates after key company changes
• Local filing duties if the activity changes

Useful resources

• Registro Mercantil Central: use this for company name checks, negative name certificates, and the first registry step.
• Colegio de Registradores business registry portal: use this for company extracts, certificates, annual accounts, and confirming what registry records contain.
• PAE electrónico / CIRCE: use this for the online incorporation route, DUE workflow, and finding a PAE.
• Agencia Tributaria (AEAT): use this for form 036, company tax registration, and official tax guidance.
• Tesorería General de la Seguridad Social: use this for employer, self-employed, and contribution-account guidance.
• Notariado: use this to understand the notary’s role and the deed stage.
• Invest in Spain: use this for a high-level official overview of setup options for foreign investors.
• BOE legal texts: use these to verify current company-law wording and post-reform rules.
• General Public Administration portal: use this as a starting point to find the relevant local or regional authority for licenses and workplace notices.