{"id":5786,"date":"2021-02-09T10:17:00","date_gmt":"2021-02-09T09:17:00","guid":{"rendered":"https:\/\/merac.es\/?p=5786"},"modified":"2021-02-09T10:17:00","modified_gmt":"2021-02-09T09:17:00","slug":"inversion-no-residente-extranjeros","status":"publish","type":"post","link":"https:\/\/merac.es\/en\/inversion-no-residente-extranjeros\/","title":{"rendered":"Inversiones No Residentes: principales F\u00f3rmulas para invertir en Espa\u00f1a"},"content":{"rendered":"<p>Existen diversas f\u00f3rmulas a trav\u00e9s de las cuales los no residentes pueden operar en Espa\u00f1a:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-sociedades-de-capital\">1) SOCIEDADES DE CAPITAL: <\/h2>\n\n\n\n<p>Las sociedades de capital tienen <strong>personalidad jur\u00eddica propia y responsabilidad limitada<\/strong> (los socios\/accionistas s\u00f3lo responden frente a terceros por el capital aportado). Su objetivo es desarrollar una <strong>actividad econ\u00f3mica<\/strong>.<\/p>\n\n\n\n<p>En Espa\u00f1a existen <strong>dos tipos principales<\/strong>:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"font-size:18px\">&#8211; SOCIEDAD AN\u00d3NIMA: <\/h3>\n\n\n\n<p>Que debe tener un capital m\u00ednimo 60.000 euros divido en acciones<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-sociedad-responsabilidad-limitada\" style=\"font-size:18px\">&#8211; SOCIEDAD RESPONSABILIDAD LIMITADA: <\/h3>\n\n\n\n<p>Con un capital m\u00ednimo 3.000 euros dividido en participaciones.<\/p>\n\n\n\n<p><strong>En ambos casos:<\/strong><\/p>\n\n\n\n<ul><li>Su constituci\u00f3n <strong>requiere otorgamiento de escritura p\u00fablica<\/strong> ante Notario e <strong>inscripci\u00f3n en el Registro Mercanti<\/strong>l.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li>Deben elaborar sus propias <strong>cuentas anuales<\/strong> que deben ser aprobadas por la Junta General y depositadas en el Registro Mercantil.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li>Y est\u00e1n obligados a la llevanza y custodia de <strong>libros societarios y contables<\/strong>.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li>The <strong>administrative body<\/strong> puede consistir en un Consejo de Administraci\u00f3n, un administrador \u00fanico, dos o m\u00e1s administradores solidarios o mancomunados.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li>Est\u00e1n sujetas al <strong>Impuesto sobre Sociedades<\/strong>.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-sucursal-de-sociedad-extranjera\">2) SUCURSAL DE SOCIEDAD EXTRANJERA: <\/h2>\n\n\n\n<ul><li><strong>No tienen personalidad jur\u00eddica propia<\/strong>, y no son independiente de su sociedad matriz. Se establecen para desarrollar actividades econ\u00f3micas en Espa\u00f1a con cierta autonom\u00eda de la matriz y <strong>la responsabilidad no es limitada<\/strong>, por lo que los acreedores en Espa\u00f1a pueden dirigirse contra la matriz de las deudas y obligaciones asumidas por la matriz.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li>Puede tener <strong>fondo dotacional o no<\/strong>, y no tiene una cantidad m\u00ednima.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li>Para su apertura requieren <strong>escritura p\u00fablica e inscripci\u00f3n en el Registro Mercantil.<\/strong><\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li><strong>Obligaci\u00f3n de justificar que la sociedad matriz ha depositado sus cuentas anuales<\/strong> conforme a la legislaci\u00f3n nacional. En caso de que la matriz no tuviera obligaci\u00f3n de elaborar cuentas anuales, la sucursal deber\u00e1 sus cuentas en relaci\u00f3n con la actividad en Espa\u00f1a y depositarlas en el Registro Mercantil.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li>See <strong>rige por el \u00f3rgano de administraci\u00f3n de la matriz extranjera<\/strong> que deber\u00e1 nombrar, al menos un <strong>representante permanente y un representante fiscal<\/strong>.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li>Est\u00e1n sujetas al <strong>Non-resident income tax<\/strong>.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-oficina-de-representaci-n-de-sociedad-extranjera\">3) OFICINA DE REPRESENTACI\u00d3N DE SOCIEDAD EXTRANJERA: <\/h2>\n\n\n\n<ul><li><strong>No es una entidad legal separada de su matriz<\/strong>, su objetivo es llevar a cabo de actividades de colaboraci\u00f3n, de coordinaci\u00f3n y\/o promoci\u00f3n e informaci\u00f3n comercial, es decir, <strong>no puede desarrollar actividades econ\u00f3micas.<\/strong><\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li><strong>No tiene ninguna formalidad para su apertura<\/strong>, pero se recomienda realizarla en escritura p\u00fablica para operar con las autoridades laborales, fiscales y de Seguridad Social.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li><strong>No tienen obligaci\u00f3n de elaborar cuentas anuales<\/strong>.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li>See <strong>rige por el \u00f3rgano de administraci\u00f3n de la matriz extranjera<\/strong>, pero debe nombrar, al menos, un <strong>representante fiscal<\/strong>.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li>Est\u00e1n sujetas a las normas contables establecidas en la legislaci\u00f3n nacional aplicable a la matriz.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li>Est\u00e1n sujetas al <strong>Impuesto sobre la Renta de no Residente<\/strong>.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Therefore,<strong> en funci\u00f3n de los objetivos perseguidos ser\u00e1 recomendable la implantaci\u00f3n de una u otra figura.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Las empresas extranjeras pueden invertir en Espa\u00f1a a trav\u00e9s de diversas f\u00f3rmulas, cada una con sus ventajas e inconvenientes.<\/p>","protected":false},"author":3,"featured_media":5789,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29,24,14],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Inversiones No Residentes: principales F\u00f3rmulas para invertir en Espa\u00f1a | MERAC Legal &amp; 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