Basic Features

A representative office is not a separate legal entity from its parent company, and it does not have any formal managing bodies, since management duties are delegated to the office's representative. In principle, a representative office cannot trade and its business activities are essentially coordination, assistance, etc. The non-resident company is liable for the debts incurred by its representative office.

Legal formalities

In general, opening a representative office does not require any commercial law formalities, although for tax, employment and labor law and social security purposes, a public deed (or a document signed in the presence of a foreign notary, and duly legalized by the Hague Apostille or any other applicable legalization system) might need to be signed, placing on record the opening of the representative office, the allocation of any funds, the identity of its tax representative (an individual or legal entity resident in Spain), and the representative's authority. The opening of the representative office is not registered at the Mercantile Registry.

For more information you can download the following documents:

Establishing a business in Spain (1758kb.)

Company and commercial law (2007kb.)

The Spanish financial system (3048kb.)

Accounting and audit issues (2121kb.)

Prepared by Garrigues

 

Last updated: 19|02|2010