ILN: Establishing A Business Entity: An International Guide

[ESTABLISHING A BUSINESS ENTITY IN SPAIN]

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ANNEX 1: GOVERNANCE, REGULATION AND ONGOING MAINTENANCE

SA

SL

BRANCH

CAPITAL & SHAREHOLDER

Number of Shareholders

Minimum 1. Individuals or legal entities.

Minimum 1. Individuals or legal entities.

N/A.

Minimum Capital

€ 60,000

€ 1.00 20% of the profit shall be allocated to a legal reserve until amounts €3,000 together with the capital. In the event of liquidation of the Company, partners shall be jointly and severally liable with the company, up to the amount of the difference between the subscribed capital stock figure and €3,000, provided that net worth of the company is insufficient to cover the company’s payment obligations. Quota (not-negotiable interest). Cannot be negotiated on the stock market.

No minimum.

Divided into

Registered shares. Bearer shares. Can be negotiated on the stock market. 25% of the face value is the minimum payment on incorporation. The rest shall be contributed according to the agreed terms. In case of non-capital

N/A.

Payment upon formation

Fully paid up on incorporation.

N/A.

ILN Corporate Group – Establishing a Business Entity Series

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