The Spanish „Sociedad Limitada“ (S.L.) – the appropriate legal entity for foreign investors?

Companies wishing to invest in Spain regularly require a corporate entity to be either acquired or established.

Dr. Idelmann’s brief contribution introduces the Sociedad Limitada (S.L.), a limited liability company under Spanish law, which is very popular and widespread in Spain.

The article describes both the peculiarities of the Sociedad Limitada and its formation process. It becomes clear that in Spain many state and private bodies – namely registers, tax authorities, notaries and banks – have to be involved already in the foundation phase.

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