Updated: May 2026. Registering an S.L. online takes 4 to 6 weeks and costs €515 to €1,020 in hard fees. Most of that time is waiting for a NIE appointment - not the registration itself, which processes in 1 to 3 business days via the CIRCE/PAE system. This guide covers the full process: prerequisites, the 5 registration steps, AEAT and RETA activation, and the most common errors that delay or invalidate the application. For autónomo registration instead, see the autónomo setup guide.
Total hard costs: €515 to €1,020. Total time: 4 to 6 weeks. Ongoing costs: €87.6/month Social Security plus gestoría fees. Full cost breakdown at self-employed management prices.
This guide covers S.L. registration. Before you start, confirm an S.L. is the right structure.
Autónomo (sole trader):
Sociedad Limitada (S.L.):
For a full comparison, see everything you need to know about the S.L.
You need both of these in place before anything else. Skipping ahead without them stops the process cold.
NIE (Número de Identificación de Extranjero). Your unique ID for all official activity - taxes, bank accounts, notary appointments. Spanish nationals use their DNI instead. Non-Spanish founders must get a NIE in person at a national police station (comisaría). Steps:
Personal digital certificate (FNMT). Your electronic signature for every online government interaction - filing the DUE, signing with AEAT, accessing RETA. Get it from the Spanish Royal Mint (FNMT):
Full walk-through at how to get a digital certificate.
What: Reserve your chosen name at the Central Mercantile Registry (Registro Mercantil Central) to confirm it is available and lock it for 6 months.
Where: rmc.es - online with your digital certificate.
Cost: €15-€20.
What you'll receive: A name certification (certificación negativa de denominación). Keep it - your notary will ask for it.
You can request up to 5 alternative names. If the first choice is taken, the Registry assigns the next available one from your list. The certificate is valid for 3 months for notary use.
What: The DUE (Documento Único Electrónico) is a single online form that consolidates all company formation data - name, founders, share capital, activity codes, bylaws. Once submitted, CIRCE distributes it automatically to AEAT, the Mercantile Registry, and Social Security, replacing separate filings at each office.
Where: Through a PAE (Punto de Atención al Emprendedor) - an authorised service point. PAEs include accountancy firms, law firms, chambers of commerce, and some public offices. Find one at the official directory on circe.es. Alternatively, use the virtual PAE (Ventanilla Única) at circe.es directly if you are confident handling the form yourself.
What to enter in the DUE:
What happens next: CIRCE sends the DUE to all relevant departments simultaneously and books the notary appointment. The online processing typically completes in 1 to 3 business days.
If the process feels complex, renn handles S.L. registration end-to-end - from name reservation through RETA enrolment - without you managing each step.
What: All founders must attend in person to sign the public deed of incorporation (escritura de constitución). This is the legal act that creates the company.
Where: At the notary booked through CIRCE or one you choose independently.
What to bring:
What the deed covers: Company name and registered address, founders' identities, company bylaws, initial share capital and its distribution, and the administrator's appointment.
Cost: €400-€800 depending on bylaw complexity and share capital amount.
What you receive: A signed deed and a provisional NIF from the notary. The provisional NIF lets you open the company bank account immediately while the Commercial Registry processes the registration.
What: The notary sends the deed directly to the Commercial Registry (Registro Mercantil). The Registry checks the company name is unique, the bylaws comply with the law, and all required information is present. Once accepted, the company is officially registered.
Where: The Registry for your company's registered province. The notary handles submission automatically after signing.
Cost: €100-€200.
What you receive: The definitive NIF (Número de Identificación Fiscal) - your company's permanent tax ID for all future operations. This replaces the provisional NIF issued at the notary.
Timeline: Typically 5 to 15 business days after the notary appointment, depending on the Registry's workload in your province.
Registration is complete, but the company cannot legally issue invoices or trade until it is activated with the tax agency and Social Security.
AEAT - Modelo 036. File a census declaration (declaración censal) at sede.agenciatributaria.gob.es using your personal digital certificate. This notifies AEAT that the company is operational. On the form:
RETA - Social Security. As the company administrator (autónomo societario), you must register in RETA (Régimen Especial de Trabajadores Autónomos) at Importass before trading. Even though you are an S.L. director, you are treated as autónomo for Social Security purposes.
Your monthly cuota from 2026 is based on declared net income. If this is your first time registering in RETA and you have not been registered in the last 2 years, the Cuota Reducida applies: €87.6/month for the first 12 months. Detail at autónomo reduced Social Security rate. After the reduced period, contributions are based on income bands ranging from approximately €200 to €590/month. See autónomo Social Security contributions for the full table.
Open a company bank account. Required to deposit share capital and keep business and personal finances separate. Use the provisional NIF (from the notary) to open the account before the definitive NIF arrives.
Get a company digital certificate. Your personal FNMT certificate was used to create the S.L. Now the company needs its own: a Certificado de Representante de Persona Jurídica. This allows you to file company taxes and interact with government websites on the company's behalf.
Hard costs summary:
Ongoing monthly costs:
Timeline: 4 to 6 weeks end-to-end. The bottleneck is almost always the NIE appointment, not the CIRCE process itself.
VeriFactu note. From 1 July 2026, companies must use certified anti-fraud invoicing software. If you are incorporating now, ask your gestoría whether their invoicing tool is VeriFactu-compliant. See VeriFactu guide.
Starting the DUE before the NIE appointment is confirmed. The DUE requires all founders' NIEs. If even one founder does not have a NIE yet, the form cannot be completed. The NIE appointment wait in major cities is 4 to 8 weeks. Book it the day you decide to form the company.
Choosing the wrong IAE activity code. The IAE code determines your tax obligations and, if you later register as autónomo, which regime you fall under. An incorrect code requires filing an amendment (Modelo 036 modification) and can trigger a gap in your VAT registration. Verify the correct epígrafe with a gestor before submitting the DUE.
Filing RETA after the AEAT start date. You must register in RETA on the same day as or before the activity start date declared on Modelo 036. Filing RETA after this date makes you ineligible for the Cuota Reducida with no recovery route. Always complete RETA on the same day as the AEAT filing.
Using the provisional NIF to issue invoices. The provisional NIF is for opening a bank account and depositing share capital only. You cannot legally issue VAT invoices until the definitive NIF is issued after Commercial Registry registration.
Forgetting the company digital certificate. Your personal FNMT certificate does not cover the company as a legal entity. Without the company's own Certificado de Representante, you cannot file corporate tax returns or Modelo 390 online. Apply for it immediately after the definitive NIF is issued.
Can I register an S.L. from abroad without being in Spain?
Yes, with a power of attorney (poder de representación) granted to a lawyer or accountant in Spain. They can obtain your NIE on your behalf and sign the deed at the notary. You will still need to obtain your own digital certificate - possible at some Spanish consulates, but slow. Plan for extra lead time if registering remotely.
What is the minimum share capital for an S.L. in 2026?
€1. The old €3,000 minimum was removed. However, until the company's net assets reach €3,000, 20% of annual profits must be allocated to a legal reserve fund rather than distributed.
What is the difference between the provisional and definitive NIF?
The provisional NIF is issued by the notary immediately after signing the deed. It allows you to open the company bank account and deposit share capital. The definitive NIF is issued once the Commercial Registry accepts the deed - typically 5 to 15 business days later. Only the definitive NIF can be used on VAT invoices.
Do I have to pay Social Security as an S.L. director?
Yes. S.L. administrators who own more than 25% of shares (or more than 33% collectively with family) are classified as autónomos societarios and must register in RETA. You pay the same cuota as any autónomo. The Cuota Reducida (€87.6/month) applies if you have not been registered in RETA in the previous 2 years.
How long does the full process take?
4 to 6 weeks. The CIRCE/PAE online submission and notary steps take 1 to 2 weeks once prerequisites are in place. The delay is almost always the NIE appointment queue, which can be 4 to 8 weeks in Madrid, Barcelona, and other major cities.
Can I operate as an autónomo first and convert to an S.L. later?
Yes. Many founders start as autónomo and convert when turnover exceeds €40,000-€50,000/year or when they want to hire. The conversion involves forming a new S.L. and deregistering as autónomo. There is no automated migration. See the autónomo guide for what autónomo registration involves.
Registering an S.L. online takes 5 steps: reserve the company name, submit the DUE through CIRCE/PAE, attend the notary, wait for Commercial Registry confirmation, and activate with AEAT and RETA. The hard costs are €515-€1,020. The timeline is 4 to 6 weeks, driven mostly by the NIE queue. Book the NIE appointment before anything else. File RETA on the same day as Modelo 036. Do not issue VAT invoices until the definitive NIF arrives. If you want the full process handled without managing each agency separately, renn registers your S.L. end-to-end.
