Process for Establishing a Parnership
- Private steps: A private contract, which details the nature of the contributions and the percentage of participation that each partner has in the profits and losses of the partnership.
- Notary: Public deed (in the case of contributions of real property or proprietary rights):
- Act in which the founding partners sign the deed establishing the partnership;
- Certification confirming the absence of another corporation with the same name;
- Corporate bylaws;
- Accreditation of payment of the share capital (in cash or through bank certification)
- Ministries of Finance of the Autonomous Communities: Tax on property transfers and certified legal documents (ITP and AJD)
- Spanish Tax Agency (AEAT): Spanish tax identification number.
How to Implement the Steps Required to Establish a Partnership
- Spanish Tax Agency (AEAT): Registry in the Census of Entrepreneurs
- Spanish Tax Agency (AEAT): Tax on Economic Activities (exempting newly created corporations during the first two financial years) and filing of the private contract if the participation of the partners in the partnership is not equal
- Spanish Regional Social Security Treasury: Affiliation and Spanish Social Security Number
- Spanish Regional Social Security Treasury: Registration of the working partners and/or administrators in the Spanish Social Security System
- Spanish Regional Social Security Treasury: Registration of the corporation and affiliation and registration of the workers in the general Social Security System – procedures in case of hiring workers
- Spanish Ministry of Labour of the CCAA: Notice of opening the work centre
- Spanish Provisional Work Inspection: Acquisition and legalization of the Visitor’s book
- Spanish Municipalities: Registration for property tax
- Spanish Provisional Work Inspection: Obtain the work calendar
- Spanish Public Employment Service: Registration of the work contracts
- Spanish Patent and Trademark Office: Registration of distinct symbols
- Spanish Data Protection Agency: Registration of personnel files
- Spanish Municipalities: Activity License.
For additional information on how to establish a partnership in Spain,