Set Up a Company in the Financial Sector in Spain: Legal Guide for Foreign Investors

Why Spain for Financial Services?

Spain offers access to the EU financial market and a stable legal environment, making it ideal for launching:

  • Investment firms

  • Forex and brokerage services

  • Payment institutions (EMIs)

  • Fintech startups

  • Asset management companies

  • Financial advisors

At Borderless Lawyers, we help foreign investors and professionals navigate the strict regulatory landscape with clarity and precision.


🧾 Choose the Right Legal Structure

✅ Sociedad Limitada (SL)

  • Suitable for small financial consultancies or fintech

  • Min. capital: €3,000

  • Fast incorporation

✅ Sociedad Anónima (SA)

  • Required for most regulated financial entities

  • Min. capital: €60,000

  • Mandatory for listing or public offering

📌 All shareholders and directors must obtain a NIE (Foreigner ID Number) before incorporation.


🏦 Regulatory Bodies & Licensing

Depending on the financial activity, your company may need authorization from:

Regulatory Body Applies To
CNMV Investment firms, asset managers, AIFs, advisors
Bank of Spain Payment institutions, e-money firms, credit entities
DGSFP Insurance brokers, pension fund managers

Licensing involves:

  • Submitting a detailed business plan

  • Fit & proper tests for directors

  • Internal procedures for AML/Compliance

  • Demonstrating sufficient capital reserves

⚠️ Unauthorized activity in the financial sector may lead to heavy sanctions or criminal penalties.


💡 Common Financial Company Types

🏛️ Investment Firm (ESI / SGEIC)

  • Requires CNMV approval

  • Minimum capital depends on services offered

  • Subject to MiFID II and EU directives

💳 Payment Institution (PI) / EMI

  • Authorized by Bank of Spain

  • Passportable across the EU

  • Needs robust IT and client fund segregation systems

📊 Fintech Startup

  • May qualify for the Spanish regulatory sandbox

  • Special treatment for innovative products

  • Lighter capital requirements during pilot stage


💼 Office, Staffing & IT Requirements

Most financial companies must:

  • Maintain a permanent establishment in Spain

  • Hire at least one resident compliance officer

  • Implement secure IT systems and client data protection

  • Appoint auditors and prepare annual accounts

👨‍💼 We can help with outsourced compliance officers and registered office setup.


💶 Taxation and Financial Reporting

Your company must comply with:

Tax Type Rate / Requirement
Corporate Tax 25% standard rate
VAT (IVA) 21% (not always applicable to financial services)
Withholding Tax 19–24% on dividends, interest, royalties

Also:

  • Register with the Agencia Tributaria

  • File annual financial statements with the Mercantile Registry

  • Appoint a tax representative if no Spanish presence


🌍 Cross-Border & EU Passporting

Thanks to EU passporting, many licensed entities in Spain can operate throughout the EU without additional authorizations. However, this applies only after local authorization and may require notifications to other national regulators.


💬 Real Case Example

An investor from the UAE launched a boutique wealth management firm in Madrid. We:

  • Formed an SA company

  • Drafted internal AML/KYC procedures

  • Assisted with CNMV licensing

  • Secured residency and tax registration for executives


🚀 Start Your Financial Company in Spain with Confidence

At Borderless Lawyers, we offer full-service legal support for:
✅ Incorporation and NIEs
✅ Licensing with CNMV / Bank of Spain
✅ AML, GDPR, and MiFID compliance
✅ Employment contracts and IP protection
✅ Ongoing tax and corporate compliance

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