Deciding on the legal form that is to be adopted when setting up a company is one of the more critical stages in the whole process.

What does the legal form depend on? Mainly on three criteria: number of partners, capital and liability. How many types of legal forms are there in Spain? When establishing a business, the Spanish legal system identifies up to 20 possibilities. All of them are summed up in the following chart:

Tipo de Empresa

Número de socios

Capital

Responsabilidad

Empresario Individual

1

No hay mínimo legal

Ilimitada

Emprendedor de Responsabilidad Limitada

1

No hay mínimo legal

Ilimitada con excepciones

Comunidad de Bienes

Mínimo 2

No hay mínimo legal

Ilimitada

Sociedad Civil

Mínimo 2

No hay mínimo legal

Ilimitada

Sociedad Comanditaria Simple

Mínimo 2

No hay mínimo legal

Ilimitada

Sociedad de Responsabilidad Limitada

Mínimo 1

Mínimo 3.000 €

Limitada al capital aportado

Sociedad Limitada de Formación Sucesiva

Mínimo 1

No hay mínimo legal

Limitada al capital aportado

Sociedad Limitada Nueva Empresa

Mínimo 1 Máximo 5

Mínimo 3.000 € Máximo 120.000 €

Limitada al capital aportado

Sociedad Anónima

Mínimo 1

Mínimo 60.000 €

Limitada al capital aportado

Sociedad Comanditaria por Acciones

Mínimo 2

Mínimo 60.000 €

Ilimitada

Sociedad de Responsabilidad Limitada Laboral

Mínimo 2

Mínimo 3.000 €

Limitada al capital aportado

Sociedad Anónima Laboral

Mínimo 2

Mínimo 60.000 €

Limitada al capital aportado

Sociedad Cooperativa

Cooperativas 1er grado: Mínimo 3
Cooperativas 2º grado: 2 cooperativas

Mínimo fijado en Estatutos

Limitada al capital aportado

Sociedad Cooperativa de Trabajo Asociado

Mínimo 3

Mínimo fijado en Estatutos

Limitada al capital aportado

Sociedades Profesionales

Mínimo 1

Según la forma social que adopte

Limitada al capital aportado

Sociedad Agraria de Transformación

Mínimo 3

No hay mínimo legal

Ilimitada

Sociedad de Garantía Recíproca

Mínimo 150

Mínimo 10.000.000 €

Limitada al capital aportado

Entidades de Capital-Riesgo

Al menos 3 miembros en el Consejo de Administración

Sociedades de Capital Riesgo: Mínimo 1.200.000 €
Fondos de Capital Riesgo: Mínimo 1.650.000 €

Limitada al capital aportado

Agrupación de Interés Económico

Mínimo 2

No hay mínimo legal

Ilimitada

Despite all the available options, the legal forms that are used more frequently are:

  1. Sole proprietorship
  2. Limited Liability Company
  3. Public Limited Company

The Spanish Ministry of Economy, Industry and Competitiveness (Ministerio de Economía, Industria y Competitividad) provides an online tool so that each project knows first-hand the most suitable legal form, thus being able to speed up the company’s creation process.

As you well know, in order to solve any doubt or question regarding this or other issues relating to the establishment of your company, we are at your disposal in leonup@ildefe.es or 987 875 875

(Fuente: www.ipyme.org)

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