Does the company administrator have to live in Spain?

Terms used

• NIF — The NIF is the tax identification number.
• NIE — The NIE is the Spanish identification number for foreigners, needed for legal, tax and company matters.
• Gestor — A gestor is a licensed administrative agent who files tax and company paperwork for you.
• TGSS — The TGSS is Spain's Social Security treasury, which handles registration and contributions.

Key rules

• Residence: An administrator does not need to be Spanish or live in Spain.
• NIE: A non-resident administrator needs an NIE to be registered.
• Shareholders: Every shareholder needs a Spanish tax ID before the deed: an NIE for individuals and an NIF for foreign entities.
• Social Security: Unpaid, non-executive administrators are generally exempt, while paid controlling ones may have to register.

Can the administrator live abroad?

Yes. An administrator does not need to be Spanish or live in Spain. The one firm requirement for a non-resident is an NIE, which is needed to register the appointment and to sign the deed. The administrator can be a person or a company.

Get the NIE early. Every shareholder also needs a Spanish tax ID before the deed, and the notary will not sign without it.

How will they sign tax filings?

An administrator abroad has three workable options:

• An electronic certificate from the FNMT, or a recognised foreign eIDAS certificate.
• Cl@ve, the government's online ID system. You need an NIE and must pass some identity checks to register.
• A gestor who files for you under a power of attorney.

Filings made in the company's own name use the company's electronic certificate. The documents list below shows what to prepare for each route.

Will the bank accept someone abroad?

Often, but banks differ. Expect to provide ID, proof of address and proof of where the money comes from. Many banks also ask for a video call or a visit in person. Ask your bank before you choose the administrator, so you know what it wants from a signatory abroad.

Does an administrator abroad pay Spanish Social Security?

It depends on the person's stake and pay. An administrator who controls the company (at least 25% of the shares, or other control) and is paid for the role may have to register in the self-employed scheme or the employee-style scheme. Someone who works only from abroad is usually not covered, because Spanish Social Security applies to work done in Spain. If the administrator lives in another EU country, EU coordination rules decide which country's system applies. Unpaid, non-executive administrators are generally exempt.

If you do have to pay, contributions are in euros on a minimum monthly base that is set every year. Because each case is different, ask the Social Security office (TGSS) before you appoint anyone. The decision and checklist below help you work through it.

Choosing between options

Does your administrator living abroad have to pay into Spanish Social Security?

• Register in the self-employed or employee-style scheme: The administrator controls the company (at least 25% of the shares, or other control) and is paid for the role. The scheme is the RETA (self-employed regime) or the assimilated-to-employee regime.

Start with pay and control. A paid administrator holding at least 25% or other control probably registers; an unpaid, non-executive one is generally exempt.

Documents you need

• NIE (foreign identification number) for a non-resident administrator, needed to register the appointment and sign the deed.

• Electronic certificate from the FNMT (Spain's mint and certificate authority) or a recognised foreign eIDAS certificate, to file taxes online as an individual.

• Cl@ve registration, the government's online ID system. It needs an NIE and some identity checks.

• Power of attorney for a gestor (an authorised representative) if they file your taxes for you.

• Bank identity pack for a remote signatory: ID, proof of address and proof of where the money comes from.

Checklist

• Ask the TGSS whether your administrator must register, giving whether they are paid and how much of the company they hold.

• Ask which country's Social Security system applies if the administrator lives in another EU country.

• Choose how tax filings will be signed: an electronic certificate, Cl@ve, or a gestor with a power of attorney.

• Ask your bank what it needs from a signatory abroad, including whether it wants a video call or a visit.

Frequently asked questions

Can a company be the administrator of my Spanish company?

Yes, an administrator of a Spanish SL can be an individual or a legal entity. The same rule applies to both: no Spanish nationality or residence is required.

Does an unpaid administrator living abroad pay Spanish Social Security?

No, an administrator who has no pay and no executive role is generally exempt from Spanish Social Security. The question only arises when the person is paid for the role or controls the company.

Will a bank let an administrator abroad sign without visiting Spain?

Often yes, but many banks ask a remote signatory for a video call or an in-person visit on top of the usual identity checks. Ask your bank which it requires before you set up the account.