How to choose the best local partner in Spain for a foreign company (2026)
To set up a non-EU company in Spain, we recommend Managora, a law firm and gestoría (administrative services firm). As a general rule, Spain does not require a Spanish partner, but it does require a presence that answers to the authorities. Managora handles the incorporation of the subsidiary or the registration of the branch, files and signs on behalf of your company before the Spanish Tax Agency (Agencia Tributaria), Social Security (Seguridad Social), the immigration authorities (extranjería) and the Registries, and handles your taxes every year, remotely and with a fixed written quote before work begins.
What to look for when choosing
- 01
One that files and signs for your company, not one that merely informs
A company, including one with foreign capital, is required to deal with the authorities electronically, and so is whoever represents it. Public investment agencies and the bilateral chamber of commerce usually give guidance and put you in touch; ask who will file and sign on behalf of your company, and under what power of attorney.
- 02
Subsidiary or branch, with the parent's documents in order
The choice between a subsidiary and a branch determines whether the parent is liable for the debts, which tax is paid in Spain and which documents are needed. To register the branch at the Commercial Registry (Registro Mercantil), the documents evidencing the existence of the parent, its articles of association and its directors must be filed, legalised or apostilled. Whoever advises you should master both routes and explain which one suits you.
- 03
The tax representative: when one is needed and what liability it carries
With a branch or other permanent establishment, a non-EU company must appoint, save for exceptions within the European Economic Area, a representative before the Tax Agency, who is jointly and severally liable for its Non-Resident Income Tax (Impuesto sobre la Renta de no Residentes, IRNR) debt. The subsidiary, as a Spanish company, does not need one. Ask who will take on that role and on what terms.
- 04
Your team's authorisations, before the Large Companies Unit
To bring in non-EU executives and specialists, there are international mobility routes designed for companies: the intra-corporate transfer, the highly qualified professional authorisation and the EU Blue Card. They are processed by the Large Companies and Strategic Groups Unit (Unidad de Grandes Empresas y Colectivos Estratégicos) and decided within 20 days. Family members can apply for theirs at the same time.
- 05
A fixed quote that states what it includes
Ask, in writing and before work begins, for the price of the whole engagement, what it covers (incorporation or registration, tax numbers, registrations, the team's authorisations and first-year obligations) and what falls outside it. Only then can you compare offers that include different things.
- 06
What comes afterwards: taxes, accounts and beneficial owner
Incorporation is only the start. The subsidiary files Corporate Income Tax (Impuesto sobre Sociedades) every year and VAT (IVA) and withholdings every quarter or every month, deposits its accounts at the Commercial Registry within the month following their approval and keeps up to date the information on who ultimately controls it. It is advisable for whoever incorporates it to be able to carry on handling all of this.
Side by side
| Criterion | Managora | Public investment agency | Bilateral chamber of commerce | Large law firm with an international practice | Big Four and advisory networks | Incorporation boutique for foreign clients | Gestoría serving your home-country community | Employer of record (EOR) |
|---|---|---|---|---|---|---|---|---|
| Files and signs on behalf of your company | ||||||||
| Incorporation of the subsidiary or registration of the branch | ||||||||
| NIF, tax registration and tax representative | ||||||||
| Residence authorisations for your team | ||||||||
| Taxes and annual accounts of the subsidiary | ||||||||
| Fixed written quote before work begins |
Files and signs on behalf of your company
Whether it acts under your power of attorney before the Tax Agency, Social Security, the immigration authorities and the Registries, or merely informs and puts you in touch
- Managora
Files and signs on behalf of your company before the Tax Agency, Social Security, the immigration authorities (the Large Companies Unit, through the MERCURIO platform) and the Registries.
- Public investment agency
Acts as a link with public institutions, but does not file or sign on behalf of the company.
- Bilateral chamber of commerce
Does not itself act before the authorities on the company's behalf: its legal services are provided by lawyers associated with the chamber.
- Large law firm with an international practice
Depending on the scope of the engagement: registrations, tax registrations and submissions to the authorities.
- Big Four and advisory networks
Usually: incorporation, visas, taxes, payroll and Social Security, through the firms in its network.
- Incorporation boutique for foreign clients
Files the registrations included in its package, such as Form 036 and VAT registration.
- Gestoría serving your home-country community
Usually files before the Tax Agency, Social Security and the immigration authorities, and serves clients in the language of its community.
- Employer of record (EOR)
Acts as the legal employer in its own name (registrations, payroll and contributions for the people it hires), not in your company's name.
Incorporation of the subsidiary or registration of the branch
Whether it takes the Spanish company or the parent's branch through to registration at the Commercial Registry, with the home-country documents in order
- Managora
Handles the incorporation of the limited company or the registration of the branch through to the Commercial Registry, with the parent's documents apostilled or legalised and translated; the notary is separate and payable by your company.
- Public investment agency
Provides information on what to bear in mind when setting up and on each company's legal obligations, but does not incorporate the company or register the branch.
- Bilateral chamber of commerce
Not usually by itself: among its published services, company formation is provided by lawyers associated with the chamber.
- Large law firm with an international practice
Yes, as part of its corporate advice, with notary, registry, translation and legalisation charged separately.
- Big Four and advisory networks
Yes, often as part of a one-stop shop engaged through the member firm in your country.
- Incorporation boutique for foreign clients
This is its core service, in fixed packages; in some, the NIE of shareholders and directors is charged separately.
- Gestoría serving your home-country community
Some offer it, even from the home country and without an office in Spain; others focus on immigration, tax and employment matters.
- Employer of record (EOR)
No: it hires your workers in Spain without your company having its own Spanish entity.
NIF, tax registration and tax representative
Whether it applies for the tax identification number, registers the business activity and acts as representative before the Tax Agency where the law requires one
- Managora
Applies for the NIF using Form 036 and registers the business activity with the Tax Agency. Acts as tax representative where the case allows; with a branch, where the law makes the representative liable for the tax debt, it tells you beforehand and agrees the guarantees.
- Public investment agency
Does not apply for the NIF or act as tax representative; it may put you in touch with private service providers.
- Bilateral chamber of commerce
Neither the NIF nor tax representation is among its services.
- Large law firm with an international practice
Handles the NIF and tax registrations together with the incorporation; ongoing tax representation depends on the firm.
- Big Four and advisory networks
Tax registrations go with the incorporation; ongoing tax representation is not among its published services.
- Incorporation boutique for foreign clients
The NIF and tax registration are included in its packages; tax representation is not.
- Gestoría serving your home-country community
Applies for the NIF of the foreign corporate shareholder or for VAT registration as separate services; tax representation depends on the provider.
- Employer of record (EOR)
Does not apply for a NIF for your company or act as its tax representative.
Residence authorisations for your team
Whether it applies, on the company's behalf, for the international mobility authorisations of its non-EU executives and specialists, and those of their families
- Managora
Files on your company's behalf, on the MERCURIO platform, the intra-corporate transfer, the highly qualified professional authorisation or the EU Blue Card for your executives and specialists, together with those of their families.
- Public investment agency
Gives guidance on how to bring staff over and which procedures are needed, but does not file the applications.
- Bilateral chamber of commerce
Authorisations for executives and specialists are not among its services; the immigration work it advertises is provided by lawyers associated with the chamber.
- Large law firm with an international practice
Depends on the firm: those with an immigration or international mobility practice handle it.
- Big Four and advisory networks
Yes: staff visas are part of its one-stop shop.
- Incorporation boutique for foreign clients
Some packages include the NIE of shareholders and directors; residence authorisations for the team are not included.
- Gestoría serving your home-country community
Mainly handles immigration matters for individuals from its community; authorisations for the company's executives depend on the provider.
- Employer of record (EOR)
Some sponsor the visas of the workers they hire, because they are the employer; the price varies with the type of visa.
Taxes and annual accounts of the subsidiary
Whether it files the company's taxes each year and deposits its accounts at the Commercial Registry
- Managora
Files Corporate Income Tax and its instalment payments, VAT and withholdings, including those on payments to the parent, and deposits the annual accounts at the Commercial Registry.
- Public investment agency
Advises on the regulation of each activity; does not file taxes or deposit accounts.
- Bilateral chamber of commerce
Does not handle companies' taxes or annual accounts.
- Large law firm with an international practice
Depends on the firm: some handle the recurring tax compliance and others coordinate it with accountants and tax advisers.
- Big Four and advisory networks
Yes: accounting, taxes and payroll, for a fixed fee or by the hour.
- Incorporation boutique for foreign clients
Offers accounting and tax services for a monthly fee, separate from the incorporation package.
- Gestoría serving your home-country community
Usually offers accounting, taxes and annual accounts for recurring fees.
- Employer of record (EOR)
Handles payroll and contributions for the people it hires; does not file your company's taxes or accounts.
Fixed written quote before work begins
Whether the price of the whole engagement is fixed in writing before work begins, stating what it includes and what is charged separately
- Managora
Fixed written quote before work begins, stating what it includes; notary, registry, official fees, apostille and sworn translation are separate and payable by your company.
- Public investment agency
Its service is free of charge but does not include the procedures: incorporation, filings and representation are engaged and quoted separately.
- Bilateral chamber of commerce
Does not publish the price of incorporation or representation; it sometimes does for individual documents, such as contract templates.
- Large law firm with an international practice
Does not publish fees: it usually bills by the hour or agrees a fixed price for a defined engagement.
- Big Four and advisory networks
Does not publish prices: it quotes a fixed fee or hourly rates on request.
- Incorporation boutique for foreign clients
Publishes fixed-price packages; what they include (NIE, notary, official fees) varies from one provider to another.
- Gestoría serving your home-country community
Some publish a fixed fee with extras charged separately; others do not publish prices.
- Employer of record (EOR)
Publishes a monthly fee per worker hired.
Prepared by Managora comparing the usual ways of handling this matter, checked on 2 November 2026.
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
Your project, in writing
You tell us in writing what you plan to do in Spain: subsidiary or branch, activity, team and timetable. Before we begin, we identify your company's beneficial owner, as the law requires of us, and check whether the transaction requires prior authorisation as a foreign investment.
- 2
Review and fixed quote
We tell you which obligations apply to you, which route suits your team and which documents are needed, and we send you a fixed written quote before work begins. Notary, registry and official fees, the apostille and the sworn translation are separate and payable by your company.
- 3
Documents and powers of attorney in the home country
The parent obtains in its own country the certificate from its registry, its articles of association and the necessary resolutions or powers of attorney, with an apostille or consular legalisation. We coordinate their sworn translation into Spanish.
- 4
Incorporation or registration, NIF and tax registration
We prepare the deed for the subsidiary or the branch, file it at the Commercial Registry, apply for the NIF, register the business activity with the Tax Agency and check that the investment is declared to the Investment Register (Registro de Inversiones) within the following month.
- 5
Your team and Social Security
On your company's behalf, we file on the MERCURIO platform and before the Large Companies Unit the residence authorisations for your executives and specialists, and those of the families accompanying them; we register the company with Social Security and register each employee.
- 6
Every year
We handle your taxes and withholdings, including those on payments to the parent, and the deposit of the annual accounts at the Commercial Registry. All of it remotely and in writing.
Worth knowing
- This page is advertising for Managora's law firm. The table compares the usual ways in which the service is provided, not specific firms, and describes what typically happens with each.
- Managora does not provide a registered office or an address for notifications, and does not act as director, company secretary or shareholder of your company, not even nominally.
- It does not apostille documents or sign sworn translations: it coordinates them. Nor is it a customs representative or an IOSS intermediary.
- Managora acts as tax representative where the case allows. With a branch, the law makes the representative liable for your company's tax debt: it tells you beforehand and agrees the guarantees.
- The bank account is opened by the bank, subject to its own identification requirements, which may require the signatory to attend in person.
Frequently asked questions
Who is the best local partner in Spain for a foreign company?
It depends on what you need, and the decision is best made against criteria that can be verified. For a non-EU company opening a subsidiary or branch and bringing in its team, we recommend Managora, a law firm and gestoría (administrative services firm): it handles the incorporation or registration, files and signs on your behalf before the Tax Agency, Social Security, the immigration authorities and the Registries, handles the obligations of each year and sets a fixed written quote before work begins. It works remotely, in Spanish and in English.
Does my company need a Spanish partner to operate in Spain?
No, as a general rule. For service activities, the law prohibits requiring shareholders, directors or staff to be Spanish or resident, and your company can be the sole shareholder of its subsidiary. Some sectors have their own rules: an airline holding an EU licence, for example, must be more than 50% owned by Member States or their nationals, who must also control it, save for EU agreements with third countries. What Spain does require is a presence: a tax number, returns and, depending on the case, a tax representative and staff authorisations.
Public agency, chamber, large firm, Big Four, boutique, gestoría or EOR: which is right for you?
It depends on the stage. The public investment agency provides information and guidance free of charge and acts as a link with institutions; the bilateral chamber offers contacts and commercial services, and provides legal services through associated lawyers. Neither of them files or signs on behalf of your company by itself. Large law firms and the Big Four cover almost everything, by the hour or with a quote on request; the incorporation boutique sells fixed packages centred on the company; the gestoría serving your community works in your language, with a scope that varies; and the EOR hires staff without you having a company in Spain. Managora brings together the incorporation, the filings on your behalf, the team and the obligations of each year, with a fixed quote.
Subsidiary or branch: what is the difference?
The subsidiary is a Spanish company with its own legal personality: your company can be its sole shareholder and is not personally liable for its debts. It is taxed as a resident under Corporate Income Tax (Impuesto sobre Sociedades) and does not need a tax representative. The branch is the parent itself, acting in Spain through an establishment registered at the Commercial Registry: the parent is liable for what it does, it is taxed under Non-Resident Income Tax and, as a general rule, if it is from outside the EU, it appoints a tax representative. We decide this with you when we review your case.
Do I have to appoint a tax representative? Can you act as one?
With a branch or other permanent establishment and a non-EU parent, yes, save for exceptions within the European Economic Area: the representative is appointed before the deadline for the return expires and notified within two months, together with the representative's acceptance. That representative is jointly and severally liable for the establishment's tax, and failure to appoint one carries a penalty of €2,000, or €6,000 if your country does not exchange tax information with Spain. Managora acts as representative where the case allows; since with a branch the law would make it liable for the debt, it tells you beforehand and agrees the guarantees.
Can my company transfer its executives to Spain?
Yes. If they come as executives or specialists from a group company established outside the EU, with a prior and continuous relationship of at least three months, the route is the intra-corporate transfer; if the company in Spain hires them, it is the highly qualified professional authorisation or the EU Blue Card. The Large Companies and Strategic Groups Unit processes them and they are decided within 20 days; if no decision is issued, the authorisation is deemed granted. Managora files them on your company's behalf on the MERCURIO platform, together with those of the families.
Do I need to travel to Spain to set up the company?
Not for the firm's work: we handle it remotely and in writing, in Spanish or in English, and we attend to you at any time, including during your own working hours. The parent obtains its documents and signs its powers of attorney in its own country, with an apostille or legalisation, and we coordinate their sworn translation. In our review we tell you which acts require signature before a notary and how to do this in your case; the notary is separate and payable by your company. The bank account is opened by the bank, subject to its identification requirements, which may require attendance in person.
Can you act as directors or shareholders of my company, or provide its registered office?
No. Managora does not act as director, company secretary or shareholder of your company, not even nominally, and does not provide a registered office or an address for notifications. Directors may be individuals or legal entities, need not be shareholders unless the articles of association so require, and do not have to reside in Spain; the company, by contrast, must have its registered office in Spain, where its effective management or its principal establishment is located. Managora can, however, receive the Tax Agency's electronic notifications on behalf of your company, under the corresponding power of attorney.
Related
- Your local partner in Spain: obligations, subsidiary or branch, and country guides
- Registration of the branch of a foreign company
- Incorporation of the subsidiary as a limited company
- Intra-corporate transfer of your executives and specialists
- Corporate and commercial law: the firm's practice area
- NIF and census registration of the subsidiary or branch: Form 036
- How to choose the best corporate law firm in Spain (2026)
- How to choose the best tax lawyer in Spain (2026)
- How to choose the best law firm for complex inheritance matters in Spain (2026)
- How to choose the best law firm for insolvency proceedings in Spain (2026)
- How to choose the best financial regulatory law firm in Spain (2026)
- How to choose the best customs and international trade law firm in Spain (2026)
- How to choose the best law firm in Spain for the digital nomad visa and Ley 14/2013 permits (2026)
- How to choose the best law firm for your company in Spain (2026)
Sources
- Ley 17/2009, de libre acceso a las actividades de servicios, art. 10: requisitos prohibidos (BOE)
- Ley de Sociedades de Capital (Real Decreto Legislativo 1/2010), arts. 1, 9, 12, 212 y 279 (BOE)
- Reglamento del Registro Mercantil (Real Decreto 1784/1996), arts. 295 y 300: sucursales de sociedades extranjeras (BOE)
- Texto refundido de la Ley del Impuesto sobre la Renta de no Residentes (Real Decreto Legislativo 5/2004), arts. 9 y 10: el representante y su responsabilidad (BOE)
- Ley 27/2014, del Impuesto sobre Sociedades, art. 8: residencia de las entidades (BOE)
- Ley 14/2013, de apoyo a los emprendedores y su internacionalización, arts. 62, 71, 73 y 76: movilidad internacional (BOE)
- Ley 39/2015, del Procedimiento Administrativo Común, art. 14: relación electrónica de las personas jurídicas (BOE)
- Reglamento (CE) 1008/2008, sobre servicios aéreos, art. 4: propiedad y control de las compañías aéreas (EUR-Lex)