Legal forms in Spain: SL, SA, SLU and more

Every legal form in Spain, each with its abbreviation, the kind of entity it is, liability and typical use where they are well established, and the values the Prometiam company object returns.

This guide lists the 38 legal forms the Prometiam dictionary knows for Spain: what each is called, how it is abbreviated, what kind of entity it is and how it appears in the company object. Use it to read the legal_form of a company registered in Spain, or to decode a form you meet in a contract or on an invoice. It is a general reference, not legal advice.

The main legal forms in Spain

FormAbbreviationKindWhat to know
Sociedad AnónimaSA, S.A.Public limited company (joint-stock company)Owners’ liability is limited to the capital they contribute. The minimum capital is EUR 60,000, of which at least 25% must be paid at incorporation. Shares are freely transferable unless the bylaws restrict them, and an SA can be listed: the form of larger and listed Spanish companies.
Sociedad Anónima UnipersonalSAU, S.A.U.Public limited company (joint-stock company)An SA with a single shareholder; limited liability as for the SA.
Sociedad de Responsabilidad LimitadaSL, S.L.Private limited companyOwners’ liability is limited to the capital they contribute. The capital is split into participaciones; the minimum is EUR 1 since the 2022 reform (below EUR 3,000 the company must build up reserves). The usual form for small and medium businesses and start-ups; it cannot be listed.
Sociedad Limitada UnipersonalSLU, S.L.U.Private limited companyAn SL with a single owner (socio único); limited liability as for the SL.
Sociedad ColectivaSC, S.C.General partnershipA general partnership: the partners are personally, jointly and without limit liable for the company’s debts.
Sociedad ComanditariaS.COM., S. EN C.Limited partnershipA limited partnership: at least one partner is liable without limit, the others only up to their contribution.
Empresario IndividualEI, ERLSole proprietorshipA sole trader: there is no separate legal person, and the owner is personally liable for the business’s debts.

How a legal form appears in the API

Every company object carries four legal-form fields: legal_form (the standard abbreviation, null when the form is not mapped), legal_form_family (the cross-country family, so a private limited company compares across countries), local_legal_form (the register’s own value or code as stored) and local_legal_form_name (the register’s name for it, where it publishes one). Each form below shows the values the API returns for it.

curl -H "Authorization: Bearer rk_live_..." \
  "https://api.prometiam.com/functions/v1/risk-api/companies/search?country=ES&name=<company name>"

# each result carries, for example:
#   "legal_form": "SA"
#   "legal_form_family": "public_limited_company"

Private limited companies in Spain

Private limited company: a company with its own legal personality whose owners are, as a rule, not personally liable for its debts and whose shares are not offered to the public.

Sociedad de Responsabilidad Limitada (SL)

Owners’ liability is limited to the capital they contribute. The capital is split into participaciones; the minimum is EUR 1 since the 2022 reform (below EUR 3,000 the company must build up reserves). The usual form for small and medium businesses and start-ups; it cannot be listed.

  • English: Private limited company (sociedad limitada)
  • Also: Societat de Responsabilitat Limitada (Catalan); Sociedade de Responsabilidade Limitada (Galician); Erantzukizun Mugatuko Sozietatea (Basque)
  • Abbreviations: SL, S.L., SRL, S.R.L.
  • In the API: legal_form SL, legal_form_family private_limited_company, local_legal_form SL or SRL

Sociedad Limitada Unipersonal (SLU)

An SL with a single owner (socio único); limited liability as for the SL.

  • Variant: single-member
  • English: Single-member private limited company
  • Also: Societat Limitada Unipersonal (Catalan)
  • Abbreviations: SLU, S.L.U.
  • In the API: legal_form SLU, legal_form_family private_limited_company, local_legal_form SLU

Sociedad Limitada Laboral (SLL)

  • Variant: employee-owned
  • English: Employee-owned private limited company
  • Also: Societat Limitada Laboral (Catalan)
  • Abbreviations: SLL, S.L.L.
  • In the API: legal_form SLL, legal_form_family private_limited_company, local_legal_form SLL

Sociedad Limitada Profesional (SLP)

  • Variant: for regulated professions
  • English: Professional private limited company
  • Also: Societat Limitada Professional (Catalan)
  • Abbreviations: SLP, S.L.P.
  • In the API: legal_form SLP, legal_form_family private_limited_company, local_legal_form SLP

Sociedad Limitada Nueva Empresa (SLNE)

  • Variant: fast-track incorporation
  • English: New-enterprise private limited company
  • Abbreviations: SLNE, S.L.N.E.
  • In the API: legal_form SLNE, legal_form_family private_limited_company, local_legal_form SLNE

Sociedad Limitada de Formación Sucesiva (SLFS)

  • Variant: legacy value
  • English: Successive-formation private limited company
  • Abbreviations: SLFS, S.L.F.S.
  • In the API: legal_form SLFS, legal_form_family private_limited_company, local_legal_form the register’s own text

Public limited companies in Spain

Public limited company (joint-stock company): a company with its own legal personality and share capital whose owners are, as a rule, not personally liable; the family of forms that can usually raise money from the public.

Sociedad Anónima (SA)

Owners’ liability is limited to the capital they contribute. The minimum capital is EUR 60,000, of which at least 25% must be paid at incorporation. Shares are freely transferable unless the bylaws restrict them, and an SA can be listed: the form of larger and listed Spanish companies.

  • English: Public limited company (sociedad anónima)
  • Also: Societat Anònima (Catalan); Sociedade Anónima (Galician); Sozietate Anonimoa (Basque)
  • Abbreviations: SA, S.A.
  • In the API: legal_form SA, legal_form_family public_limited_company, local_legal_form SA

Sociedad Anónima Unipersonal (SAU)

An SA with a single shareholder; limited liability as for the SA.

  • Variant: single-member
  • English: Single-member public limited company
  • Also: Societat Anònima Unipersonal (Catalan)
  • Abbreviations: SAU, S.A.U.
  • In the API: legal_form SAU, legal_form_family public_limited_company, local_legal_form SAU

Sociedad Anónima Laboral (SAL)

  • Variant: employee-owned
  • English: Employee-owned public limited company
  • Also: Societat Anònima Laboral (Catalan)
  • Abbreviations: SAL, S.A.L.
  • In the API: legal_form SAL, legal_form_family public_limited_company, local_legal_form SAL

Sociedad Anónima Deportiva (SAD)

  • Variant: sports clubs
  • English: Sports public limited company
  • Also: Societat Anònima Esportiva (Catalan)
  • Abbreviations: SAD, S.A.D.
  • In the API: legal_form SAD, legal_form_family public_limited_company, local_legal_form the register’s own text

Sociedad Anónima Profesional (SAP)

  • Variant: for regulated professions
  • English: Professional public limited company
  • Abbreviations: SAP, S.A.P.
  • In the API: legal_form SAP, legal_form_family public_limited_company, local_legal_form the register’s own text

Sociedad Anónima Cotizada de Inversión en el Mercado Inmobiliario (SOCIMI)

  • Variant: listed real-estate investment
  • English: Listed real-estate investment company
  • Abbreviations: SOCIMI
  • In the API: legal_form SOCIMI, legal_form_family public_limited_company, local_legal_form the register’s own text

Sociedad Anónima Europea (SE)

  • Variant: European-law form
  • English: European company (SE)
  • Abbreviations: SE, S.E.
  • In the API: legal_form SE, legal_form_family public_limited_company, local_legal_form the register’s own text

General partnerships in Spain

General partnership: the owners run the business together and, as a rule, answer personally for its debts.

Sociedad Colectiva (SC)

A general partnership: the partners are personally, jointly and without limit liable for the company’s debts.

  • English: General partnership (sociedad colectiva)
  • Also: Societat Col·lectiva (Catalan)
  • Abbreviations: SC, S.C., SRC, S.R.C., Y CIA
  • In the API: legal_form SC, legal_form_family general_partnership, local_legal_form SC or SCOL

Limited partnerships in Spain

Limited partnership: at least one partner answers without limit for the debts, the others only up to what they contributed.

Sociedad Comanditaria (S.COM.)

A limited partnership: at least one partner is liable without limit, the others only up to their contribution.

  • English: Limited partnership (sociedad comanditaria)
  • Also: Societat Comanditària (Catalan)
  • Abbreviations: S.COM., S. EN C., S.EN C., SCOM, S. COM.
  • In the API: legal_form S.COM., legal_form_family limited_partnership, local_legal_form SCOM

Partnerships limited by shares in Spain

Partnership limited by shares: a hybrid in which the managing partners are liable without limit and the other owners hold shares.

Sociedad Comanditaria por Acciones (S.COM.P.A.)

  • English: Partnership limited by shares
  • Also: Societat Comanditària per Accions (Catalan)
  • Abbreviations: S.COM.P.A., S.C.P.A., SCPA
  • In the API: legal_form S.COM.P.A., legal_form_family partnership_limited_by_shares, local_legal_form SCOMA

Sole proprietorships in Spain

Sole proprietorship: one person trading in their own name with no separate company; the owner is, as a rule, personally liable.

Empresario Individual (EI)

A natural person, not a company. A sole trader: there is no separate legal person, and the owner is personally liable for the business’s debts.

  • English: Sole trader
  • Also: Empresari Individual (Catalan)
  • Abbreviations: EI, ERL
  • In the API: legal_form EI, legal_form_family sole_proprietorship, local_legal_form the register’s own text

Cooperatives in Spain

Cooperative: an organisation owned and run by its members.

Sociedad Cooperativa (S.COOP.)

  • English: Cooperative society
  • Also: Societat Cooperativa (Catalan); Sociedade Cooperativa Galega (Galician); Kooperatiba Elkartea (Basque)
  • Abbreviations: S.COOP., S. COOP., SCOOP, S COOP, COOP
  • In the API: legal_form S.COOP., legal_form_family cooperative, local_legal_form SCOOP or SOCIEDAD COOPERATIVA or SCOOPA

Sociedad Cooperativa de Crédito (S.C.C.)

  • Variant: banking and credit
  • English: Credit cooperative
  • Also: Caixa Rural (Catalan)
  • Abbreviations: S.C.C., SCC
  • In the API: legal_form S.C.C., legal_form_family cooperative, local_legal_form the register’s own text

Sociedad Cooperativa Europea (SCE)

  • Variant: European-law form
  • English: European cooperative society
  • Abbreviations: SCE
  • In the API: legal_form SCE, legal_form_family cooperative, local_legal_form the register’s own text

Civil partnerships in Spain

Civil partnership: a company under civil rather than commercial law, often used for property holding, farming or professional practices.

Sociedad Civil (SCP)

  • English: Civil-law partnership
  • Also: Societat Civil (Catalan)
  • Abbreviations: SCP, S.C.P.
  • In the API: legal_form SCP, legal_form_family civil_partnership, local_legal_form SCP or SCIV

Economic interest groupings in Spain

Economic interest grouping: members cooperate in a shared activity while staying independent businesses.

Agrupación de Interés Económico (AIE)

  • English: Economic interest grouping
  • Also: Agrupació d'Interès Econòmic (Catalan)
  • Abbreviations: AIE, A.I.E.
  • In the API: legal_form AIE, legal_form_family economic_interest_grouping, local_legal_form AIE

Agrupación Europea de Interés Económico (AEIE)

  • Variant: European-law form
  • English: European economic interest grouping
  • Abbreviations: AEIE, A.E.I.E.
  • In the API: legal_form AEIE, legal_form_family economic_interest_grouping, local_legal_form the register’s own text

Joint ventures in Spain

Joint venture: a temporary cooperation between businesses for a specific project.

Unión Temporal de Empresas (UTE)

It has no separate legal personality.

  • English: Temporary joint venture
  • Also: Unió Temporal d'Empreses (Catalan)
  • Abbreviations: UTE, U.T.E.
  • In the API: legal_form UTE, legal_form_family joint_venture, local_legal_form UTE

Associations in Spain

Association: a membership body, usually non-profit.

Asociación (ASOCIACION)

  • English: Association
  • Also: Associació (Catalan); Asociación (Galician); Elkartea (Basque)
  • Abbreviations: ASOCIACION, ASOC.
  • In the API: legal_form ASOCIACION, legal_form_family association, local_legal_form ASOC

Foundations in Spain

Foundation: assets set aside for a purpose, with no owners.

Fundación Bancaria

  • Variant: banking and credit
  • English: Banking foundation
  • In the API: legal_form Banking foundation, legal_form_family foundation, local_legal_form the register’s own text

Fundación (FUNDACION)

  • English: Foundation
  • Also: Fundació (Catalan); Fundación (Galician); Fundazioa (Basque)
  • Abbreviations: FUNDACION, FUND.
  • In the API: legal_form FUNDACION, legal_form_family foundation, local_legal_form the register’s own text

Mutuals in Spain

Mutual: a body owned by its members, typical for insurance and guarantees.

Sociedad de Garantía Recíproca (SGR)

  • Variant: banking and credit
  • English: Mutual guarantee company
  • Abbreviations: SGR, S.G.R.
  • In the API: legal_form SGR, legal_form_family mutual, local_legal_form the register’s own text

Mutua (MUTUALIDAD)

  • English: Mutual insurer
  • Also: Mútua (Catalan)
  • Abbreviations: MUTUALIDAD, M.P.S.
  • In the API: legal_form MUTUA, legal_form_family mutual, local_legal_form the register’s own text

Branches of foreign companies in Spain

Branch of a foreign company: an establishment or registration of a company incorporated abroad.

Sucursal en España (SUCUR)

  • English: Branch of a foreign company
  • Also: Sucursal (Catalan)
  • Abbreviations: SUCUR
  • In the API: legal_form SUCURSAL EN ESPAÑA, legal_form_family branch_of_foreign_company, local_legal_form PERM or EXT or SUCURSAL

Investment funds in Spain

Investment fund or investment company.

Sociedad de Inversión de Capital Variable (SICAV)

  • Variant: investment
  • English: Open-ended investment company
  • Abbreviations: SICAV
  • In the API: legal_form SICAV, legal_form_family investment_fund, local_legal_form the register’s own text

Sociedad de Capital Riesgo (SCR)

  • Variant: investment
  • English: Venture capital company
  • Abbreviations: SCR, S.C.R.
  • In the API: legal_form SCR, legal_form_family investment_fund, local_legal_form the register’s own text

Fondo de Inversión (FI)

It has no separate legal personality.

  • Variant: investment
  • English: Investment fund (no legal personality)
  • Abbreviations: FI, F.I., FCR, F.C.R., FP
  • In the API: legal_form FI, legal_form_family investment_fund, local_legal_form the register’s own text

Public bodies in Spain

Public body: a state, local-authority or other public-law entity.

Corporación Local

  • English: Public-sector body
  • In the API: legal_form Public-sector body, legal_form_family public_body, local_legal_form ORG or CORP or ADMIN

Co-ownerships in Spain

Co-ownership: joint ownership of property by several owners, often without legal personality.

Comunidad de Bienes (CB)

It has no separate legal personality.

  • English: Joint ownership (comunidad de bienes)
  • Also: Comunitat de Béns (Catalan); Comunidade de Bens (Galician)
  • Abbreviations: CB, C.B.
  • In the API: legal_form CB, legal_form_family co_ownership, local_legal_form CB

Comunidad de Propietarios

  • English: Owners' association
  • Also: Comunitat de Propietaris (Catalan)
  • In the API: legal_form Owners' association, legal_form_family co_ownership, local_legal_form the register’s own text

Other entity types in Spain

Other entity type.

Sociedad Agraria de Transformación (SAT)

  • Variant: agricultural
  • English: Agricultural processing company
  • Abbreviations: SAT, S.A.T.
  • In the API: legal_form SAT, legal_form_family other, local_legal_form the register’s own text

Congregación o institución religiosa

  • English: Religious congregation
  • In the API: legal_form Religious congregation, legal_form_family other, local_legal_form REL

Look up a ES company

See the Spain company data API guide for the register behind these records and the free NIF lookup to try an identifier. For the register states that go with these forms, read company status in Spain. All countries: company legal forms.

Side by side: SL vs SA in Spain: Differences, Capital and Liability.

Check legal forms in your own data

Search by name or identifier and read legal_form, legal_form_family and local_legal_form on every result, or filter a bulk list by family.

Start your 14-day free trial · API documentation

The 14-day free trial needs a card, nothing is charged during it, and it then continues as Starter (EUR 9.99/month) unless you cancel; it includes 500 credits.

Frequently asked questions

What does SA mean in Spain?
SA stands for Sociedad Anónima, in English public limited company. Owners’ liability is limited to the capital they contribute. The minimum capital is EUR 60,000, of which at least 25% must be paid at incorporation. Shares are freely transferable unless the bylaws restrict them, and an SA can be listed: the form of larger and listed Spanish companies. In the Prometiam API it is returned as legal_form "SA" with legal_form_family "public_limited_company".
What does SAU mean in Spain?
SAU stands for Sociedad Anónima Unipersonal, in English single-member public limited company. An SA with a single shareholder; limited liability as for the SA. In the Prometiam API it is returned as legal_form "SAU" with legal_form_family "public_limited_company".
How do I find out which legal form a ES company has?
Search GET /companies/search?country=ES&name=... and read legal_form (the standard abbreviation), legal_form_family and local_legal_form (the register's own value) on each result.