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BUSINESS AND COMPANIES

Legal and tax advice for businesses.

We incorporate your company, keep its accounts and tax filings and review the contracts behind it. One firm for legal and tax, including for foreign shareholders.

Companies · Holding · ETVEAccounting and taxContracts and trademarks
25 %standard corporate tax rate
95 %of subsidiary dividends and gains exempt at holding or ETVE level
5 %shareholding held for one year to apply the exemption
ES / ENadvice in English and Spanish for foreign shareholders

Articles 21, 29, 107 and 108 of the Corporate Tax Law.

WHAT WE DO

From the idea
to a growing company.

Incorporation, day-to-day running and growth, with tax planned from the start.

Company formation

Limited or public company: articles, deed, registration and tax registrations.

Self-employed registration

Registration with the tax office and Social Security, and your obligations organised.

Accounting and tax

Books, annual accounts, corporate tax, VAT and withholding on a calendar.

Holding company and ETVE

We set up the company that holds your stakes in Spain or abroad, with the dividend and capital gains exemption.

Agreements, contracts and trademarks

Shareholder agreements, service contracts, share transfers and trademark registration.

Employment and payroll

Employment contracts, payroll and obligations to your staff.

Partners celebrating project progress

INCORPORATION

Your company,
step by step.

We handle the whole process so you can start invoicing as soon as possible.

  • Name clearance certificate from the Central Commercial Registry.
  • Provisional tax ID, articles of association and notarial deed.
  • Registration with the Commercial Registry and final tax ID.
  • Tax census registration, bank account and first obligations.
  • Shareholder agreement from day one.
Meeting with shareholders from abroad

FOREIGN SHAREHOLDERS

Investing in Spain
without living here.

You can be a shareholder or director of a Spanish company from abroad. We prepare what you need before the notary.

  • NIE for shareholders and directors.
  • Powers of attorney, apostille and translations.
  • Subsidiary, branch or activity without a permanent establishment.
  • Forming a company does not by itself grant residence.
  • Fit with the Beckham Law if the director relocates.

Limited company or self-employed

As a self-employed person you pay progressive income tax and are personally liable. A limited company separates your assets from the business and pays corporate tax at a standard 25%, but costs more to run.

The answer depends on expected profits, business risk and whether you will have partners. We run the numbers before you decide.

Holding company and ETVE

A holding company groups your stakes in other businesses. Dividends and gains from subsidiaries in which it has held at least 5% for one year are taxed on only 5% under corporate tax: 95% is exempt. Group profits can be reinvested without first going through the shareholders’ income tax.

An ETVE (foreign securities holding entity) is a Spanish holding company for stakes in companies abroad, which must have paid a similar tax of at least 10% in their country. Profits it distributes to non-resident shareholders out of that exempt income are not treated as Spanish-source. It needs real staff and resources, and the election must be notified to the Ministry of Finance.

Yearly obligations

A company must keep accounts, prepare and approve annual accounts and file them with the Commercial Registry, and file corporate tax, instalments, VAT and withholding for staff, professionals and rent.

We give you a calendar of every obligation and prepare them with you so nothing depends on memory.

Contracts that protect the business

A shareholder agreement covers what the articles do not: entry and exit, deadlocks, commitment and profit sharing. Service contracts, trademark protection and client terms complete the legal base of the business.

Signing it while things go well is far cheaper than negotiating it in the middle of a dispute.

Legal review: 24 September 2026

STEP BY STEP

How we work
with you.

  1. Idea and structure

    Legal form, partners and expected tax.

  2. Incorporation

    Name, articles, notary and registry.

  3. Registrations

    Tax office, Social Security and any licences.

  4. Day to day

    Accounting, tax, payroll and contracts.

  5. Growth

    New partners, capital increases and transactions.

COMMON MISTAKES

What costs the most
later on.

Mixing personal and company money

It complicates the books and can cause tax problems.

Agreeing terms once there is conflict

The shareholder agreement is signed at the start, not the end.

Not filing annual accounts

It can block the company’s registry sheet at the Commercial Registry.

Thinking the company grants residence

Forming a company and getting permission to live in Spain are separate processes.

HOLA LEGAL · BY MOBA LAW

Starting a project in Spain?

If you are also relocating, Hola Legal gives you a first legal and tax picture of your situation for €49.

FAQ

Clear
answers.

Should I set up a holding company?

It usually makes sense if you own several companies, plan to sell one or want to reinvest profits without paying them out. We run the numbers before setting it up.

What is an ETVE and when does it make sense?

It is a Spanish holding company for foreign subsidiaries. It suits you if you have, or will have, companies outside Spain and want to centralise their dividends and gains under the corporate tax exemption, including with non-resident shareholders.

Can I be a shareholder without living in Spain?

Yes. You will need an NIE and usually a power of attorney so someone can sign on your behalf.

Should I be self-employed or form a company?

It depends on profits, risk and whether you will have partners. We compare both options with numbers.

Do you handle accounting and payroll?

Yes: accounting, tax, employment contracts and payroll.

Do you register trademarks?

Yes, we protect your business name and logo.

YOUR NEXT STEP

Important decisions
deserve good advice.

Tell us about your case