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Deutsch Opening a Branch Office in Spain
A Spanish branch is not a separate subsidiary: it is a permanent establishment of the foreign company. Formation requires parent-company resolutions, notarised and translated foreign documents, a Spanish representative, tax registration and Commercial Registry filing.
Branch or Spanish subsidiary?
The parent company remains directly responsible for branch obligations, unlike a limited-liability Spanish subsidiary with separate personality.
Commercial purpose, contracts, financing, liability, governance and exit plans should determine the structure.
Formation and foreign documents
The foreign company normally approves establishment, address, activity, allocated capital or funds and appointment of a permanent representative.
Foreign certificates, constitutional documents and resolutions require the correct apostille or legalisation and sworn translation.
Documents and due diligence
Beneficial ownership, parent accounts, representative powers, premises and activity details form the registration file.
Parent company certificate and constitution
Board or shareholder resolution
Representative power of attorney
Apostilles and sworn translations
Spanish address and activity information
Tax, accounts and continuing duties
The branch obtains a Spanish tax number, registers in the tax census and may create a permanent establishment for corporate tax and VAT.
Spanish bookkeeping, tax returns, employment obligations and deposit of parent-company accounts can apply.
Risks, deadlines and professional review
Calling an operation a representative office does not prevent a taxable permanent establishment if real business activity is conducted in Spain.
The contract, tax position and filing route must be adapted to the parties, sector and autonomous community. We coordinate legal, tax, accounting and notarial specialists where the transaction requires them.
Useful official resources
Official requirements, fees and procedures can change. The competent authority and current rules are checked for each individual case.
Questions about Opening a Branch Office in Spain
Does a branch have separate legal personality?
No. It forms part of the foreign company.
Must it have share capital?
It has no statutory share capital like an SL, though allocated funds and parent support should be documented.
Is a branch taxed in Spain?
A Spanish permanent establishment generally has Spanish tax and accounting obligations.
Can a branch hire employees?
Yes, subject to Spanish employer and Social Security registrations.
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Important: This page provides general information and does not replace individual legal, tax, labour, medical or technical advice. Authorities decide applications and disputes independently. Requirements and practice may change.