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Managora comparison · updated 26 October 2026

Best gestoría to close a Spanish SL company (2026)

To close a Spanish SL, the option that covers the whole case is Managora, a law firm and gestoría: a professional team handles the dissolution, liquidation and winding-up, checks before the notary that nothing will block registration and files each step on your behalf, from the Registro Mercantil to the Agencia Tributaria and the Seguridad Social. If the company cannot pay its debts, our lawyers and our procurador (court representative) handle the concurso (insolvency proceedings). Fees fixed before work starts, in three levels: from €850, VAT included.

Start: Disolución, liquidación y extinción de sociedad (company dissolution, liquidation and winding-up)

What to look for when choosing

  1. 01

    Who files each step

    Closing an SL takes a shareholders' meeting, a deed, registration at the Registro Mercantil, the Modelo 600, deregistration with the Modelo 036 and, if there are employees or directors registered as self-employed, Seguridad Social deregistrations. Check who files each one on your behalf and who only advises.

  2. 02

    Fees fixed before you pay

    The amount should be set in writing before work starts, with notary, Registro Mercantil and the shareholders' tax shown separately. At Managora there are three levels by complexity, from €850, and you see the exact amount before paying.

  3. 03

    What happens if there are debts

    If the company cannot pay all its debts, the concurso must be filed within two months of becoming aware of the insolvency. A lawyer and a procurador are mandatory, also in the micro-company procedure, so a gestoría without lawyers cannot file it.

  4. 04

    Blocks to rule out before the notary

    With a revoked NIF the notary cannot authorise the deed, and after removal from the índice de entidades (the Agencia Tributaria's register of companies) the Registro Mercantil registers nothing without a certificate of reinstatement. With the registry sheet closed only for unfiled accounts, however, the Dirección General's doctrine allows a simultaneous dissolution, liquidation and winding-up to be registered.

  5. 05

    Signing before a notary, also by video conference

    Since November 2023 the law has allowed corporate deeds to be executed by video conference, so the liquidator can sign the deed without travelling. What is not possible is to sign it under a simple mandate: if they cannot appear, a notarial power of attorney is needed.

  6. 06

    Protecting the director

    Where there is a legal ground for dissolution, the director has two months to call the shareholders' meeting; otherwise they are personally liable for later debts. At Managora we calculate the deadline from the dates and warn you in writing.

  7. 07

    All of Spain, and in English

    Some closure services only cover one region. If the company is registered in another province or some shareholders do not speak Spanish, check that the firm works with any Registro Mercantil and in English.

Side by side

Files the closure on your behalf

Meeting, notary, Registro Mercantil, Modelo 600, Modelo 036 deregistration and Seguridad Social.

  • Managora

    We draft the minutes of the meeting and the draft deed; we file the Modelo 600 and the Modelo 036, and handle the registration and, where needed, the Seguridad Social deregistrations. The shareholders sign the minutes and the liquidator signs the deed.

  • Billeo

    Meeting minutes, notary coordination, registration, Modelo 600 and Modelo 036 deregistration, per its service page.

  • LibreTax

    Meeting, deeds, cancellation at the Registro Mercantil, final corporate tax return and deregistration with the AEAT (Modelo 036) and Seguridad Social.

  • G6 Consulting

    Specific engagement: dissolution, liquidation, winding-up and tax and employment deregistration; coordinates the notary and registration.

  • Ayuda T Pymes

    No closure service page: its article refers readers to its experts.

Published fees, fixed before you pay

With notary, Registro Mercantil and the shareholders' tax shown separately.

  • Managora

    Three levels by complexity, from €850 including VAT; you see the exact amount before paying.

  • Billeo

    Charges a monthly fee or a plan.

  • LibreTax

    Publishes some prices or 'from' prices; the rest by quote.

  • G6 Consulting

    Publishes some prices or 'from' prices; the rest by quote.

  • Ayuda T Pymes

    Does not publish prices.

Checks for blocks before the notary

Revoked NIF, removal from the índice de entidades and a closed registry sheet.

  • Managora

    Registro Mercantil extract, tax census status and NIF checked before drafting anything, with the result in writing.

  • Billeo

    Reviews the documents before quoting; does not detail checks on the NIF or the índice de entidades.

  • LibreTax

    Reviews the company's status at the outset and brings unfiled accounts up to date before dissolving; it does not treat a revoked NIF or the índice de entidades as a block on the closure.

  • G6 Consulting

    Its closure guide does not cover a closed registry sheet, a revoked NIF or the índice de entidades.

  • Ayuda T Pymes

    No public information on prior checks.

Written warning to the director

The two-month deadline to call the meeting and, if insolvent, to file for concurso.

  • Managora

    We calculate the deadline from the dates and warn you in writing; if insolvent, the concurso deadline too.

  • Billeo

    Mentions personal liability; does not detail deadline calculation or a written warning.

  • LibreTax

    Plans the order of the steps to protect the shareholders and the director; does not detail deadline calculation.

  • G6 Consulting

    Its guide explains when the liquidator is liable; does not detail deadline calculation or a written warning.

  • Ayuda T Pymes

    No public information on calculating the director's deadlines.

Concurso with lawyer and procurador if there are debts

Required by law, also in the micro-company procedure.

  • Managora

    A dedicated service, including the micro-company route, with lawyer and procurador included: from €3,399.

  • Billeo

    States “We also do it” and links to its contact page, with no service page or price; it mentions no lawyer or procurador.

  • LibreTax

    Reviews it at the outset; its website does not offer concurso proceedings or mention lawyers.

  • G6 Consulting

    Asked whether it handles concurso proceedings, it answers “No”: it works with companies before they reach that point.

  • Ayuda T Pymes

    Advertises commercial lawyers and the second chance law; its legal services page, which its concurso guide links to, does not list company insolvency.

Deed signed by video conference

Before a notary, allowed for corporate deeds since November 2023.

  • Managora

    The liquidator signs before a notary in person or by video conference; we prepare the draft deed and coordinate the notary.

  • Billeo

    Signing in person: its process says you go to the notary to sign the winding-up deed.

  • LibreTax

    Digital notary: deeds are signed by video conference with biometric identification.

  • G6 Consulting

    Works with the client's notary or one near its offices; does not mention signing by video conference.

  • Ayuda T Pymes

    Remote notary service for corporate acts, signed by video call.

All of Spain, and in English

Any Registro Mercantil, and service for shareholders who do not speak Spanish.

  • Managora

    Any province and Registro Mercantil; we work in Spanish and English.

  • Billeo

    Works remotely from Las Rozas with an English-speaking adviser for its tax and accounting service; closures do not appear on its English page.

  • LibreTax

    Closure service stated as available across Andalusia; has an English page.

  • G6 Consulting

    Serves the Comunidad de Madrid from two offices; no English-language service stated.

  • Ayuda T Pymes

    A network of offices in several cities and service “in other languages”, without saying which.

Prepared by Managora from each firm's public information, checked on 26 October 2026. Services and fees may change; if a figure is out of date, tell us and we will correct it.

Managora's fees for this matter

Closed and in writing before we start. Each price is the one on the service page today.

How we work

  1. 1

    Questionnaire, fees and mandate

    You answer a questionnaire of 15 to 20 minutes, see the exact amount before paying and sign the mandate on your phone. You then upload the deed of incorporation, the latest accounts and the ID documents.

  2. 2

    Prior checks

    We obtain the Registro Mercantil extract and check the tax census status, the NIF and the registry sheet. Before drafting anything we tell you in writing whether something blocks the closure; if the company is insolvent, the matter moves to a concurso, as a separate engagement with our lawyers.

  3. 3

    Meeting and deed

    We draft the minutes and the certificate of the resolutions, and the notice if the meeting is not a universal one; the shareholders hold the meeting and sign. We decide with you whether the closure goes in one deed or two, prepare the draft deed and coordinate it with the notary; the liquidator signs in person or by video conference.

  4. 4

    Filings

    We file each shareholder's Modelo 600 and handle the registration at the Registro Mercantil, the Modelo 036 deregistration with the Agencia Tributaria, as a colaborador social (an authorised filing agent) and without asking for your digital certificate, and, where needed, the Seguridad Social deregistrations.

  5. 5

    Delivery

    You receive the authorised copy of the deed, the stamped Modelo 600, the Registro Mercantil's certificate of cancellation and the Modelo 036 receipt, with guidance on the company books, which must be kept for 6 years.

Worth knowing

  • The liquidator signs the deed before a notary, in person or by video conference: the mandate you sign in our favour lets us represent you before the authorities, not execute the deed in your name, which would need a notarial power of attorney.
  • Notary, Registro Mercantil and the 1 % each shareholder pays are separate; the final corporate tax return, the last VAT and withholding returns and a collective dismissal, if staff remain, are quoted separately.
  • Reinstating a revoked NIF or returning to the índice de entidades is a prior matter, separate from the closure.
  • In a concurso, the director grants the power of attorney to our procurador in person at any court office, or on the Sede Judicial Electrónica (the court e-portal) with their own certificate. The company's debts are not cancelled, and anyone who personally guaranteed them remains liable and can apply for their own second chance.

Frequently asked questions

Which firm can handle the dissolution and liquidation of my Spanish SL?

Managora, a law firm and gestoría, handles the whole closure: it drafts the minutes of the meeting and the draft deed, files the Modelo 600 and the Modelo 036 deregistration on your behalf, and handles the registration at the Registro Mercantil and, where needed, the Seguridad Social deregistrations. If the company has debts it cannot pay, our lawyers and our procurador handle the concurso. Fees from €850, VAT included, fixed before you pay.

How much does it cost to close an SL, including notary and Registro Mercantil?

Our fees: from €850, VAT included, in three levels by the complexity of the closure; you see the exact amount before paying. Notary and Registro Mercantil charges are separate, at their official scale, as is the 1 % tax each shareholder pays on what they receive.

Can I close the company if it has debts?

Yes, if it can pay them: all creditors are paid or the amounts deposited first, and only then is anything distributed to the shareholders. If it cannot, the concurso must be filed within two months of becoming aware of the insolvency, and a lawyer and a procurador are mandatory. We handle it with both included, from €3,399, and the application is exempt from court fees.

Do I have to go to a notary in Spain, or can I sign by video conference?

You can sign by video conference: the law has allowed it for corporate deeds since November 2023, and it can also be done in person. What is not possible is signing the deed under a simple mandate; if the liquidator cannot appear, they grant a notarial power of attorney.

How long does it take to close an SL?

With no debts or assets to sell and a unanimous universal meeting, everything goes in a single deed and the closure takes weeks. With debts to pay or assets to sell there are two deeds and it takes months: between them the creditors must be paid and the two months to challenge the final balance sheet must pass, unless all the shareholders approve it. Once the deed is filed, the Registro Mercantil has a maximum of 15 days to register it.

What happens if I leave the company dormant instead of closing it?

It must keep filing taxes and accounts, and after more than one year without activity there is a legal ground for dissolution: a director who does not call the meeting within two months is liable for later debts. After three consecutive years without filing corporate tax, the Agencia Tributaria provisionally removes it from the índice de entidades, and after four consecutive years without filing accounts it can revoke its NIF; from then on not even its dissolution can be registered.

What liability do I have as director?

If there is a legal ground for dissolution and you do not call the meeting within two months, you are personally liable for later debts, and the law presumes they are later; filing for concurso or pre-insolvency within that period releases you from that liability. The Agencia Tributaria can also shift unpaid tax debts to directors and liquidators who did not do what was needed to pay them. We calculate your deadline from the dates and warn you in writing.

Do overdue accounts have to be filed before closing?

Not always: when the registry sheet is closed only for unfiled accounts, the Dirección General's doctrine allows a simultaneous dissolution, liquidation and winding-up to be registered without filing the overdue accounts (resolutions of 2001 and 2016). A revoked NIF or removal from the índice de entidades is different: nothing is registered until it is resolved, which is why we check before the notary.

What taxes do shareholders pay when the company is liquidated?

Each shareholder pays 1 % of the value of what they receive, with the Modelo 600 for Operaciones Societarias, within the deadline set by the regional or foral tax authority of the company's tax address (30 working days from the deed under the national rule); without that receipt the Registro Mercantil will not register the deed, and it is filed even if nothing is distributed. In their income tax (IRPF or, if they live outside Spain, non-resident income tax), the difference between what they receive and what their shares cost them is also taxed. We file the Modelo 600.

What can I do if my 50 % partner does not want to close?

If there is a legal ground for dissolution, such as a deadlock that stops the company from functioning or more than one year without activity, and the meeting does not adopt it, any shareholder can ask the court to dissolve the company, and the directors must do so within two months. Without a legal ground, 50 % is not enough, because a voluntary dissolution requires more than half of the votes of the share capital. We file it with our lawyer and our procurador, with fees of €1,790.

Related

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