Her får du en oversikt over hvordan du bør gå frem om du ønsker å selge varer og tjenester i Spania.
Artikkelen er skrevet av den spanske advokaten Alejandro Espada Gerlach, fra advokatfirma spada Gerlach & Pintor y Asociados. Firmaet er tilknyttet Eurojuris i Spania, IberJuris. Eurojuris er Europas største nettverk av advokater.

The possible methods of marketing your products in Spain lie with the following alternatives:

1. Direct selling from abroad (from an EU member state) to Spanish clients

2. By means of the creation of a branch in Spain of your central headquarters

3. By creation of a subsidiary company in Spain

4. By means of an ‘Information office’ in Spain (e.g.: in accordance with art. 5 letter of the Spanish-German Double Imposition Convention)

Our comments on each of these possible solutions are as follows:

1. Direct sales from abroad (from an EU member state) to Spanish clients:
As long as the clients accept this system, which assumes the absence of a direct presence in Spain, sales are usually conducted by means of commercial distributors or agents and there is no reason to object to such method, save for opinions regarding commercial strategy, which are not within the remit of this advice.

2. By means of the creation of a branch in Spain of your central headquarters:
The legal personality would be the same as the holding company and it would only be necessary to register with the tax and corporate authorities in Spain and the Madrid Commercial Register.

Its liability would be unlimited and it would maintain the nationality of the holding company. The branch in Spain would have to maintain separate accounts from the holding company and would be subject to Spanish tax and legal requirements. (The branch has to be incorporated by means of public deed, be registered in the Commercial Register in the locality in which it has its registered office in Spain, and register with the tax and corporate authorities. It would be subject to the same tax treatment as any other Spanish company.

3. By creation of a subsidiary company in Spain:
A subsidiary company could be incorporated in a variety of legal formats. The most common are the PRIVATE LIMITED COMPANIES (SOCIEDAD DE RESPONSIBILIDAD LIMITADA, or SL) and PUBLIC LIMITED COMPANIES (SOCIEDAD ANÓNIMA, or SA).

REGULATIONS COMMON TO BOTH TYPES OF COMPANY:

Both companies have their own independent legal identity separate from that of their shareholders. The company’s liability for its debts is limited to its net worth. Its nationality would be Spanish and Spanish law would apply. The company would have to be registered with the tax and corporate authorities.

Incorporation can be effected by one or more shareholders. If there is only one shareholder the company’s name must include the expression “single shareholder company” (sociedad unipersonal), otherwise it would not be able to benefit from limited liability.

The principal body is the GENERAL MEMBERS’ MEETING (PRIVATE LIMITED COMPANY) or SHAREHOLDERS’ (PUBLIC LIMITED COMPANY) MEETING.

The Administrative Body can take the form of a BOARD or be represented by one or two directors on a joint and several basis.

Both types of company must have a name which has not previously existed in Spain.

Their incorporation must take public form (public deed), articles of association and registration in the Commercial Register of the locality in which it has its registered office.

The tax to be paid is that corresponding to companies, i.e. between 30% and 35% on the profits at the close of each financial year, depending on the case in question.

REGULATIONS SPECIFIC TO PRIVATE LIMITED COMPANIES (S.L.):

As well as the regulations mentioned above, the minimum share capital is 500,000 pesetas (3005.06 euros), which has to be totally outlaid, and is represented by “participaciones sociales”, or shareholding stakes.

By the articles of association a right of preferential acquisition of these shareholdings is provided for between the shareholders as against transfers to third parties, such acquisitions being able to be freely made as between the shareholders themselves in default of agreement to the contrary.

In this kind of company, the transfer to third parties (which are not shareholders) is limited.

The transfer of shares is confirmed by way of public deed and is registered in the shareholders’ Book.

The administration of the company is carried either by a sole Administrator or several Administrators acting severally or jointly, or by a Board of Directors with minimum two members.

REGULATIONS SPECIFIC TO PUBLIC LIMITED COMPANIES (S.A.):

The minimum share capital is 60,101.21 euros, which has to be outlayed at least in a quantity of 25%, and is represented by common shares.

The shares can be nominative or in favour of the bearer.

Nominative shares confer the right of preferential acquisition of the shareholdings as between the shareholders as against transfers to third parties, such acquisitions being capable of being freely made as between the shareholders themselves in default of agreement to the contrary.

Shares in the name of the bearer carry no right of preferential acquisition.

The shares can quote in the stock exchange markets.
The administration of the company is carried out by a Board of Directors with minimum two members.

4. By means of an ‘Information office’ in Spain (e.g.: in accordance with art. 5 letter of the Spanish-X Country Double Imposition Convention
This solution also involves registration as an Information Office with the tax and corporate authorities in Spain.

It has no legal identity of its own.

It would be similar to a branch except that in the office commercial activities would be prohibited.

In other words, it should only deal with matters which are solely for the purposes of information or the preparation of commerce, and the conclusion or finalization of contracts in Spain must never take place. Nor should there be any persons authorized with the power to conclude sales in Spain. If these requirements are contravened it shall be deemed to be a branch.

The usual situation in cases of opening into a new market (in practical terms there are not the clients to justify the presence in Spain of any greater organization) is to use the INFORMATION OFFICE structure.

This is the cheapest among those mentioned but great care must be taken with the structure used to ensure that it cannot be assumed that the employee in Spain has power, which might imply that he or she has the capacity to enter into contracts.

In such Information Offices the employees carry out all the preparatory work but the final contract or the final acceptance of the order takes place in the central headquarters of the company.

The status of the said employee at the Information Office can be either a normal employment relationship or one of senior management.

Both contracts provide for the possibility of a variable remuneration as a function of results. Nonetheless, it must be made very clear in the employment contract that the commission in favour of the employee/senior manager shall be in function of the contracts which are finally concluded in the country of the central headquarters and that the undertaking of such persons is to carry out all the preparatory works.

The contract shall be made in accordance with Spanish law and its territorial jurisdiction, in the event of a dispute, shall be that of the habitual workplace.

The tax situation is unusual and involves 35% of 15% of the total amount of expenses of the Information Office.

If you have any query in relation to the above please do not hesitate to contact us.

Publisert 03.07.2003.