The steps to establish a branch office of a foreign company in Spain are as follows:

1. Obtain documentation for the parent company: Secure the resolution from the parent company’s governing body authorizing the creation of the Spanish branch. Additionally, provide proof of the parent company’s existence and its current articles of association. These documents must be translated into Spanish.
2. Obtain a provisional Tax Identification Number (NIF). Appoint a representative for the parent company with the Spanish Tax Administration.
3. Open a bank account in the company’s name
4. Formalize the branch incorporation deed before a notary.
   The public deed must be signed by a Spanish notary, with all required documentation, including the notarized declaration of real ownership.
5. Settle the Tax on Patrimonial Transmissions and Documented Legal Acts. Generally, you must complete the self-assessment at the tax office of the Community of Madrid. However, in this case, the tax payment is exempt. More information here
6. Register the branch in the /”> Madrid Commercial Registry Submit all necessary documents to officially register the branch in the Commercial Registry.
7. Obtain the definitive NIF for the branch. Request the definitive NIF for the branch from the Spanish Tax Agency (AEAT) by providing the registered deed and other supporting documents.
8. Complete additional tax and labour-related formalities
   Register for the Value Added Tax (VAT) and submit the census declaration for the Economic Activities Tax (IAE). This requires completing and submitting Form 036.* Name Availability Certificate – A Name Availability Certificate from the Central Commercial Registry is not required when opening a branch office.