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Managora comparison · updated 26 October 2026

Best gestoría to set up a limited company (SL) in Spain (2026)

To set up a limited company (SL) in Spain, the recommendation is Managora, a law firm and gestoría. Its corporate lawyer chooses the route (standard articles through CIRCE, or bespoke articles) and coordinates the notary and the Registro Mercantil, and the firm files Modelo 036 on your behalf and, as a separate procedure, the director's RETA registration. Incorporation fees, from €549 including VAT, are fixed in writing before we start, with no monthly plan. A professional team handles it from start to finish, in Spanish or English.

Start: Constitución de Sociedad Limitada (SL) (incorporation of a limited liability company)

What to look for when choosing

  1. 01

    Who files each step

    Setting up the company does not end at the notary: next come registration, the definitive NIF, Modelo 036 with the tax obligations and, if the director has effective control, their RETA registration before they start. It is worth knowing what the service files on the client's behalf and what it only coordinates.

  2. 02

    Fixed fees, separate from official charges

    In three of the six services compared, incorporation without a fee is tied to taking a monthly plan, sometimes with a minimum term, or to opening an account at a specific bank. What is comparable is the fee including VAT, fixed in writing before starting; the notary and Registro Mercantil fees (aranceles) are set by law: in an electronic incorporation, €60 for the notary and €40 for the Registro Mercantil with standard articles and capital of up to €3,100, and €150 and €100 in other cases.

  3. 03

    The right route for your case

    With standard articles (estatutos tipo) and CIRCE, the law sets 6 working hours for the company-name certificate, 12 for the notary appointment and 6 for registration, and 97.50% of the SLs formed through CIRCE in 2025 used standard articles. If the partners need their own clauses, bespoke articles and, where advisable, a shareholders' agreement are needed: it is a legal decision, not a form.

  4. 04

    Foreign partners

    Each partner needs an NIE or a NIF (the NIE is applied for in person, in Spain or at a consulate), and foreign documents need a sworn translation and an apostille or legalisation. A non-resident's investment is declared on Modelo D-1A within one month, and the company does not by itself grant residence or work authorisation.

  5. 05

    Lawyers behind the file

    The corporate purpose, the management body, the clauses in the articles and the director's classification are legal decisions. It matters whether they are taken by a corporate lawyer of the firm itself or by a tax adviser, and who answers if the Registro Mercantil raises a defect or a later request arrives.

  6. 06

    Service in English and in writing

    If a partner does not speak Spanish, the service should work in English at the same fees and keep every answer in writing in the file. In one of the services compared, service in English is listed among the factors that can change the price.

  7. 07

    Accurate information

    The minimum capital of an SL has been €1 since October 2022, with no obligation to reach €3,000 later. Three of the six services compared state that the minimum is €3,000 or that this figure will end up being required.

Side by side

Who files each step

Company name, deed and registration, NIF and Modelo 036, and the director's RETA registration: what the service files and what it only coordinates.

  • Managora

    Yes. We prepare the DUE data or the bespoke articles and the draft deed, coordinate the notary and the Registro Mercantil, and file Modelo 036 ourselves under your mandate, with the RETA registration as a separate procedure.

  • Ayuda T Pymes

    Covers the company name, incorporation, Registro Mercantil, and IAE and Seguridad Social registration.

  • Billeo

    Says it coordinates the incorporation and that the professional in charge prepares the documents; its roadmap includes the activity Modelo 036 and the director's RETA registration.

  • Infoautónomos

    Covers the company name, follow-up of the notarial incorporation and registration, and registration with Hacienda (IAE) and Seguridad Social.

  • LibreTax

    Covers the company name, articles, notary, registration, the Modelo 036 census registration and RETA registration; its page is aimed at Andalucía.

  • Finutive

    Its pack lists the name certificate, CIRCE standard articles, legal advice and the notary appointment; it does not mention Modelo 036 or RETA registration.

  • Gestoría 24/7

    Electronic incorporation through CIRCE and, within its plan, activity and ROI registration; no mention of the director's RETA registration.

Fixed fees, no plan or minimum term

Incorporation price in writing before starting, not tied to a monthly plan or to opening an account at a specific bank. Notary and Registro Mercantil fees on top.

  • Managora

    Yes: from €549 including VAT, on the tier your answers set, shown before you pay, with no monthly plan or minimum term.

  • Ayuda T Pymes

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

  • Billeo

    Charges a monthly fee or a plan.

  • Infoautónomos

    No public data.

  • LibreTax

    Publishes per-service prices on its website.

  • Finutive

    Publishes per-service prices on its website.

  • Gestoría 24/7

    Charges a monthly fee or a plan.

Bespoke articles and complex cases

Partners' own clauses, partners that are companies or have no NIE, and contributions in kind, within the published service.

  • Managora

    Yes: bespoke articles, a board of directors, partners that are companies or have no NIE, and contributions in kind, each with its published fee tier.

  • Ayuda T Pymes

    Incorporation through CIRCE; no information on bespoke articles.

  • Billeo

    Complex international structures are outside its standard scope.

  • Infoautónomos

    Not stated on its company formation page.

  • LibreTax

    Drafts articles adapted to the activity, form of management and specific needs; no information on partners that are companies or contributions in kind.

  • Finutive

    Companies that cannot use CIRCE or need bespoke articles are quoted separately.

  • Gestoría 24/7

    Not stated on its company page.

Work in English

Support and documents in English, at the same fees.

  • Managora

    Yes: service pages, guides and support in English, at the same fees as in Spanish.

  • Ayuda T Pymes

    Its terms list service in English among the factors that can change the price.

  • Billeo

    English page and an English-speaking contact.

  • Infoautónomos

    No service in English is stated.

  • LibreTax

    Its English page on starting a business says it handles the paperwork entirely in English; the incorporation fees appear only on its Spanish page.

  • Finutive

    No service in English is stated.

  • Gestoría 24/7

    No service in English is stated.

The firm's own lawyers

Who does the legal work: a corporate lawyer, a tax adviser or a gestor.

  • Managora

    Yes: the firm's corporate lawyer handles the incorporation, and the legal team assesses the RETA classification.

  • Ayuda T Pymes

    Advertises legal advice specialised in commercial, employment and tax law, without saying who provides it.

  • Billeo

    Its team page lists a CEO, a co-founder and two tax advisers; it includes no lawyers.

  • Infoautónomos

    Refers to a specialised team; no lawyers are mentioned.

  • LibreTax

    Works alongside law firms and notaries across Andalucía.

  • Finutive

    Its pack includes legal advice, without saying who provides it.

  • Gestoría 24/7

    Its work is reviewed by a gestor administrativo colegiado; no lawyers are advertised.

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

    Case review and fees

    You answer in the chat, in about 15 minutes, on the company name, purpose, partners, capital and management. We set the route, show you the exact fees for your tier before you pay, and you sign the mandate on screen.

  2. 2

    Name, articles and notary

    We request the company-name certificate (certificación negativa) from the Registro Mercantil Central, prepare the DUE data or the bespoke articles and coordinate the notary appointment. If a partner has no NIE, we prepare their application.

  3. 3

    Signing and registration

    The partners, or their representative under a power of attorney, sign the deed before the notary, who in the electronic route requests the provisional NIF and sends the deed to the Registro Mercantil. On registration, the company acquires legal personality.

  4. 4

    Agencia Tributaria and Seguridad Social

    We file Modelo 036 with the Agencia Tributaria as a colaborador social, under your mandate and without asking for your digital certificate. If the director has effective control, we also file their RETA registration, as a separate procedure, before they start acting.

  5. 5

    Delivery

    You receive the deed, the NIF and the Agencia Tributaria receipts and, if we also handle your RETA registration, its decision. If the Registro Mercantil or the authorities object to what was filed, the firm deals with it.

Worth knowing

  • The deed is signed before a notary: by the partners or by a representative holding a notarial power of attorney, which we prepare as a separate procedure if needed.
  • A foreign partner's NIE is applied for in person, at a police station or foreigners' office (oficina de extranjería) in Spain or at a Spanish consulate; we prepare the application and, if it is filed in Spain, the 790-012 fee form, which the partner pays.
  • Notary and Registro Mercantil fees (aranceles) and the monthly self-employed contribution are not part of our fees.
  • The company does not by itself grant residence or work authorisation: entrepreneur residence is a separate procedure.

Frequently asked questions

What is the best gestoría to set up a limited company (SL) in Spain?

Managora, a law firm and gestoría: the firm's corporate lawyer prepares the incorporation and coordinates the notary and the Registro Mercantil, and the firm files Modelo 036 on your behalf and, as a separate procedure, the director's RETA registration. Incorporation fees, from €549 including VAT, are fixed in writing before we start and do not depend on taking any monthly plan.

How much does it cost to set up an SL in 2026, including the notary and the Registro Mercantil?

The notary and Registro Mercantil fees (aranceles) are set by law: in an electronic incorporation, €60 for the notary and €40 for the Registro Mercantil with standard articles and capital of up to €3,100, and €150 and €100 in other cases. On top come the fee for the company-name certificate and our fees, from €549 including VAT, plus €193 for the RETA registration if the director must register. Incorporation is exempt from ITP-AJD and publication in the BORME carries no fee.

How long does it take to set up an SL?

Through CIRCE with standard articles, in 2025, 50.57% of SLs had their definitive NIF less than a day after signing before the notary, and another 21.71% within one to five days, according to the CIRCE annual report. With bespoke articles it depends on the notary and the Registro Mercantil of your province; we give you an estimate once we have your case in front of us.

Do I have to go to the notary to set up an SL?

The deed is always signed before a notary, in person or, since November 2023, by videoconference if the contributions are in cash and the signatories identify themselves electronically. If a partner cannot sign, a representative signs with a notarial power of attorney, which we prepare as a separate procedure if needed.

Do I need to open a bank account before going to the notary?

Not necessarily: the bank certificate can be replaced by the founders' declaration that they are jointly liable for the reality of the contributions, a clause we draft. If a certificate is used, it is valid for two months, and in an electronic incorporation (constitución en línea) cash contributions are made with an electronic payment instrument from a bank or payment service provider established in any European Union member state.

Is €1 of share capital enough to set up an SL?

Yes: since 19 October 2022 the minimum capital is €1, and there is no obligation to reach €3,000 later. While capital is below that figure, the company allocates at least 20% of profits to the legal reserve until reserve and capital add up to €3,000 and, only if it is wound up without sufficient assets, the partners are jointly liable for the difference between €3,000 and the subscribed capital.

If I am the director, do I have to register as self-employed (autónomo)?

Yes, if you hold the office or work for the company on a regular basis and have effective control of it, which is presumed, for example, with a third of the capital, with a quarter if you have management duties, or when at least half of the capital is held by partners who are your spouse or relatives up to the second degree and live with you. Registration is filed before you start and no more than 60 days in advance, and the reduced contribution, which partners in capital companies who meet the requirements can also claim, is requested at that same moment; we assess your classification and file the registration.

Standard or bespoke articles if there are several partners?

Bespoke articles if you need a board of directors or your own clauses, such as ancillary obligations, restrictions on selling shares or reinforced majorities: the standard model only provides for a sole director, two to five joint and several directors or two joint directors, always individuals, and follows the law on everything else. Whatever is agreed outside the articles goes into a shareholders' agreement (pacto de socios), which we draft separately.

Can a foreigner set up a limited company in Spain?

Yes: each partner needs an NIE or a NIF, and foreign documents need a sworn translation and an apostille or legalisation. We prepare the NIE application, which the partner files in person at a police station or foreigners' office in Spain or at a Spanish consulate, and a non-resident's investment is then declared on Modelo D-1A within one month.

Do I need a digital certificate or a Punto PAE to set up an SL?

No. We file with the Agencia Tributaria ourselves as a colaborador social, under your mandate and without asking for your digital certificate, and the CIRCE route starts at a Punto de Atención al Emprendedor, which can be the notary's office itself. Only if you choose to sign by videoconference does the notary identify you electronically.

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