{"id":4624,"date":"2015-10-09T08:00:46","date_gmt":"2015-10-09T08:00:46","guid":{"rendered":"http:\/\/www.asociacion-eurojuris.es\/en\/?p=4624"},"modified":"2020-04-11T07:16:19","modified_gmt":"2020-04-11T07:16:19","slug":"constitution-dune-societe-a-responsabilite-limitee-en-espagne-sarl","status":"publish","type":"post","link":"https:\/\/www.asociacion-eurojuris.es\/en\/constitution-dune-societe-a-responsabilite-limitee-en-espagne-sarl\/","title":{"rendered":"Constitution d’une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e en Espagne (SARL)"},"content":{"rendered":"

La soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (Sociedad de Responsabilidad Limitada, SL) est la forme sociale la plus r\u00e9pandue en Espagne car elle s\u00e9duit par son fonctionnement, qui r\u00e9sulte d\u2019un \u00e9quilibre entre encadrement r\u00e9glementaire et la libert\u00e9 contractuelle, mais aussi par la simplicit\u00e9 de sa constitution.<\/p>\n

Choix de la d\u00e9nomination sociale<\/strong><\/span><\/h2>\n

 <\/p>\n

Le nom de la soci\u00e9t\u00e9 doit \u00eatre obligatoirement suivi de la mention S.L (ou S.L.U si la soci\u00e9t\u00e9 est unipersonnelle). De plus, il doit \u00eatre disponible, ce qui est v\u00e9rifi\u00e9 lors d\u2019une demande d\u2019enregistrement du nom aupr\u00e8s du Registre du Commerce.<\/p>\n

Ouverture d\u2019un compte bancaire et capital social<\/strong><\/span><\/h2>\n

 <\/p>\n

Il n\u2019est point de soci\u00e9t\u00e9 sans apports. La soci\u00e9t\u00e9 doit disposer d\u2019un compte bancaire en Espagne, ouvert avant la constitution et sur lequel est vers\u00e9 le capital social de la soci\u00e9t\u00e9. La loi fixe \u00e0 3.000 euros le capital social minimum de la SL., lequel doit \u00eatre enti\u00e8rement lib\u00e9r\u00e9 au moment de la constitution. La banque \u00e9met ensuite des certificats de d\u00e9p\u00f4t, indispensables \u00e0 l\u2019heure de constituer la soci\u00e9t\u00e9. Le capital peut aussi \u00eatre constitu\u00e9 par des apports en nature.<\/p>\n

D\u00e9termination d\u2019un domicile social<\/strong><\/span><\/h2>\n

 <\/p>\n

Une soci\u00e9t\u00e9 est espagnole si elle \u00e9tablit son domicile sur le territoire espagnol. Le temps d\u2019acqu\u00e9rir ses propres locaux, une soci\u00e9t\u00e9 peut \u00eatre domicili\u00e9e \u00e0 l\u2019adresse d\u2019un cabinet d\u2019avocats par exemple.<\/p>\n

R\u00e9daction des statuts<\/strong><\/span><\/h2>\n

 <\/p>\n

Les statuts comprennent non seulement des informations sur la soci\u00e9t\u00e9 tels que sa d\u00e9nomination, son domicile, le montant du capital social et la r\u00e9partition des parts associ\u00e9es, mais aussi ses r\u00e8gles de fonctionnement (syst\u00e8me d\u2019administration, r\u00e8gles de vote, de cession de parts, etc).<\/p>\n

R\u00e9daction d\u2019un acte authentique<\/strong><\/span><\/h2>\n

 <\/p>\n

Un acte authentique de constitution de la soci\u00e9t\u00e9, sign\u00e9 par un notaire, est requis pour pouvoir enregistrer la soci\u00e9t\u00e9 au Registre du Commerce.<\/p>\n

Obligations fiscales<\/strong><\/span><\/h2>\n

 <\/p>\n

D\u2019une part la soci\u00e9t\u00e9 doit obtenir un num\u00e9ro d\u2019identification fiscale (NIF, via un modelo 036) et d\u2019autre part elle doit \u00eatre enregistr\u00e9e fiscalement pour liquider l\u2019imp\u00f4t sur les activit\u00e9s \u00e9conomiques (Impuesto sobre Actividades Econ\u00f3micas).<\/p>\n

Enregistrement au Registre du Commerce<\/strong><\/span><\/h2>\n

 <\/p>\n

Dans un d\u00e9lai de deux mois apr\u00e8s la signature de l\u2019acte authentique la soci\u00e9t\u00e9 doit \u00eatre enregistr\u00e9e aupr\u00e8s du Registre du Commerce de son domicile social, ce qui lui conf\u00e8re la personnalit\u00e9 juridique.<\/p>\n

D\u00e9claration d\u2019investissement \u00e9tranger et Num\u00e9ro d\u2019Identit\u00e9 d\u2019\u00c9tranger (NIE)<\/strong><\/span><\/h2>\n

 <\/p>\n

Les associ\u00e9s de la SL ne r\u00e9sidant pas en Espagne doivent remplir une d\u00e9claration d\u2019investissement \u00e9tranger (modelo D-1A) au Registre du Minist\u00e8re de l\u2019\u00c9conomie dans un d\u00e9lai d\u2019un mois apr\u00e8s la r\u00e9alisation de l\u2019investissement. Les associ\u00e9s et administrateurs \u00e9trangers doivent disposer d\u2019un Num\u00e9ro d\u2019Identit\u00e9 d\u2019\u00c9tranger (NIE).<\/p>\n

Les d\u00e9marches peuvent \u00eatre effectu\u00e9es depuis l\u2019\u00e9tranger si elles conf\u00e8rent un mandat de repr\u00e9sentation \u00e0 un cabinet d\u2019avocats. Il est recommand\u00e9 de recourir \u00e0 un conseil juridique pour la constitution d\u2019une soci\u00e9t\u00e9, notamment pour la r\u00e9daction des statuts, la demande de d\u00e9nomination sociale, les formulaires fiscaux et la pr\u00e9paration de l\u2019acte authentique.<\/p>\n

Cl\u00e9ment-Henri Girardot & Nicol\u00e1s Melchior<\/strong>
\nMariscal Abogados, Avocats francophones en Espagne<\/strong><\/a><\/p>\n

Eurojuris Espa\u00f1a<\/em><\/a><\/strong><\/strong>, r\u00e9seau espagnol inernational de cabinet d\u2019avocats<\/em><\/a><\/strong><\/strong><\/h2>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Avant de constituer sa propre soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 en Espagne (SARL), il faut \u00eatre vigilant concernant les r\u00e8gles de constitution et la r\u00e9daction des statuts, ainsi que les d\u00e9marches administratives, celles exerc\u00e9es devant un notaire, ainsi que les obligations de nature fiscale.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[258],"tags":[],"class_list":["post-4624","post","type-post","status-publish","format-standard","hentry","category-articles-juridiques"],"yoast_head":"\nConstitution d'une soci\u00e9t\u00e9 en Espagne (SARL)<\/title>\n<meta name=\"description\" content=\"Pour la constitution d\u2019une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SARL) en Espagne, il faut \u00eatre conscient des suivants 8 points.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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