Company creation in Spain has started 2026 with positive figures. According to the Quarterly Commercial Registry Statistics of the Spanish Association of Registrars, 39,259 new companies were incorporated in the first quarter of the year, 28.3% more than in the first quarter of the previous year.
In addition, between April 2025 and March 2026, there was also a significant increase compared with the previous cumulative period, with the creation of 137,529 companies, 17.3% more.
However, although this growth confirms a trend of business dynamism, setting up a company is not just about registering a business. Incorporation is the starting point of a legal, tax and accounting structure that will shape the company’s future activity.
For this reason, we explain which decisions should be made before incorporating a company and how a well-planned structure from the outset can make a difference in the development of the project.
A good time to start a business, but with proper planning
For Spanish entrepreneurs, foreign investors or international groups wishing to operate in Spain, this context may represent an opportunity.
However, speed in the incorporation process should not replace proper planning. Before setting up a company, it is advisable to define key aspects correctly, such as:
- The most appropriate legal form.
- The distribution of shares or equity interests.
- The management structure.
- The registered office and tax address.
- The initial share capital.
- The articles of association.
- The initial accounting, tax and labour obligations.
Each of these decisions may have relevant consequences for management, taxation, the entry of shareholders or the liability of directors.
Therefore, having specialised advice from the beginning makes it possible to design a structure aligned with the activity, the objectives of the project and its potential future growth.
Incorporating a company with a solid structure from the outset
In Spain, there are different routes and tools that can speed up certain company incorporation procedures. These include the CIRCE system, which allows part of the process to be completed electronically and coordinates procedures with different public bodies.
Even so, incorporating a company requires the coordination of several steps: obtaining the company name certificate, preparing the articles of association, granting the public deed, registering with the Commercial Registry, obtaining the Spanish tax identification number (NIF) and completing the tax census registration, among others.
For example, the Spanish Tax Agency provides for the application for a provisional and definitive NIF through Form 036, while the Central Commercial Registry is involved in reserving the company name. For this reason, the objective should not only be to incorporate quickly, but to do so on a solid basis.
Corporate restructuring: when the initial structure is no longer enough
Commercial planning is not only relevant when incorporating a company. It is also key when a company is already operating and needs to adapt its structure to a new stage of growth, the entry of shareholders, asset reorganisation or international expansion.
In these cases, it may be necessary to assess corporate restructuring operations, such as the creation of holding companies, mergers, spin-offs or corporate reorganisations that help improve efficiency, organise risks and prepare the company for new objectives.
Therefore, creating a company with a solid basis is important. However, it is also important to periodically review whether the structure still reflects the reality of the business.
How LEIALTA can help you
From LEIALTA’s corporate and legal department, we support companies, entrepreneurs and foreign investors throughout the entire company incorporation process in Spain, from creation through to day-to-day support.
Our advisory service is not limited to formal incorporation. We analyse the most appropriate structure from a corporate, tax, accounting and strategic perspective, helping the project start with a solid basis and ready to operate.
In a context of growth in company creation, having a well-designed structure from the outset can make the difference between incorporating a company and building a sustainable business project.
