{"id":10393,"date":"2021-01-31T17:59:08","date_gmt":"2021-01-31T16:59:08","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=10393"},"modified":"2021-01-31T17:59:12","modified_gmt":"2021-01-31T16:59:12","slug":"est-il-possible-dinvestir-et-dacheter-une-propriete-en-espagne-a-travers-une-succursale-dune-societe-etrangere-quelles-sont-les-demarches-a-faire","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/est-il-possible-dinvestir-et-dacheter-une-propriete-en-espagne-a-travers-une-succursale-dune-societe-etrangere-quelles-sont-les-demarches-a-faire\/","title":{"rendered":"Est-il possible d\u2019investir et d\u2019acheter une propri\u00e9t\u00e9 en Espagne \u00e0 travers une succursale d\u2019une soci\u00e9t\u00e9 \u00e9trang\u00e8re ? Quelles sont les d\u00e9marches \u00e0 faire ?"},"content":{"rendered":"\n

Question.<\/h2>\n\n\n\n

Cher avocat<\/em><\/strong>, nous sommes les associ\u00e9s et g\u00e9rants l\u00e9gaux d\u2019une soci\u00e9t\u00e9 fran\u00e7aise. Nous souhaitons lancer une activit\u00e9 immobili\u00e8re et acheter des biens immobiliers dans la r\u00e9gion de la Marina Alta\u00a0: Denia, Moraira\u2026 nous voudrions savoir s\u2019il est possible d\u2019op\u00e9rer en Espagne \u00e0 travers une succursale de notre soci\u00e9t\u00e9 \u00e9trang\u00e8re, sans avoir \u00e0 constituer une entreprise espagnole.<\/em><\/strong> <\/p>\n\n\n\n

<\/p>\n\n\n\n

R\u00e9ponse.<\/h2>\n\n\n\n

Cher lecteur,<\/p>\n\n\n\n

Merci pour votre question l\u00e9gale. <\/p>\n\n\n\n

Effectivement il est absolument possible qu\u2019une soci\u00e9t\u00e9 \u00e9trang\u00e8re.<\/p>\n\n\n\n

Dans votre cas, une \u00abSoci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e S.A.R.L.\u00bb fran\u00e7aise, acqui\u00e8re en Espagne un bien immobilier et op\u00e8re commercialement \u00e0 travers une agence.<\/p>\n\n\n\n

Pour la constitution d\u2019une succursale espagnole:<\/p>\n\n\n\n

.- l\u2019organe d\u2019administration de la soci\u00e9t\u00e9 \u00e9trang\u00e8re (que ce soit les g\u00e9rants, le conseil d\u2019administration, ou l\u2019organe correspondant), devra accorder formellement la cr\u00e9ation de la succursale,<\/p>\n\n\n\n

.-et devra nommer \u00e9galement un repr\u00e9sentant l\u00e9gal et permanent de cette derni\u00e8re, qui devra \u00eatre r\u00e9sident en Espagne.<\/p>\n\n\n\n

<\/p>\n\n\n\n

La cr\u00e9ation et constitution de la succursale espagnole se fera au moyen de la passation de l\u2019acte notari\u00e9 public correspondant devant le notaire public espagnol que vous choisirez. <\/p>\n\n\n\n

Pour ce faire, vous devrez apporter, entre autres documents, les statuts de la maison m\u00e8re \u00e9trang\u00e8re d\u00fbment traduits et apostill\u00e9s, l\u2019accord de cr\u00e9ation de la succursale, etc.<\/p>\n\n\n\n

La succursale espagnole, une fois constitu\u00e9e, devra obtenir un \u00abCIF\u00bb (Code d\u2019identification Fiscale) en Espagne et devra \u00eatre inscrit au Registre Commercial correspondant, selon le domicile social que ladite succursale aura en Espagne.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Soci\u00e9t\u00e9 principale<\/h2>\n\n\n\n

L\u00e9galement il faut souligner des succursales de soci\u00e9t\u00e9s \u00e9trang\u00e8res qu\u2019elles sont subordonn\u00e9es \u00e0 la soci\u00e9t\u00e9 principale. Donc n\u2019ont pas de personnalit\u00e9 juridique propre, c\u2019est-\u00e0-dire que ce n\u2019est pas une soci\u00e9t\u00e9 diff\u00e9rente de la soci\u00e9t\u00e9 principale; m\u00eame si elle est inscrite au registre commercial avec un num\u00e9ro de soci\u00e9t\u00e9 propre. Par cons\u00e9quent, la maison m\u00e8re ou soci\u00e9t\u00e9 principale sera responsable des actes et obligations d\u00e9riv\u00e9s de l\u2019activit\u00e9 de la succursale.<\/p>\n\n\n\n

Vous devez savoir \u00e9galement qu\u2019en principe les succursales devront avoir une comptabilit\u00e9 propre, relative \u00e0 leurs biens et op\u00e9rations, m\u00eame si la soci\u00e9t\u00e9 principale \u00e9trang\u00e8re (la maison m\u00e8re) devra \u00e9galement d\u00e9poser leurs comptes annuels au Registre Commercial espagnol.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Fiscal.<\/h2>\n\n\n\n

Du point de vue fiscal, les succursales en Espagne sont trait\u00e9es comme un \u00abnon-r\u00e9sident fiscal\u00a0\u00bb, et selon ce qui est \u00e9tabli dans la r\u00e9glementation de l\u2019imp\u00f4t sur le Revenu des non-R\u00e9sidents. Parfois, m\u00eame si l\u2019investissement \u00e0 travers une succursale espagnole n\u2019implique pas \u00e0 premi\u00e8re vue des b\u00e9n\u00e9fices fiscaux en Espagne remarquables, elle est utilis\u00e9e pour pouvoir \u00eatre b\u00e9n\u00e9fique et avantageuse fiscalement pour la soci\u00e9t\u00e9 principale ou maison m\u00e8re.<\/p>\n\n\n\n

Si vous avez besoin de constituer une soci\u00e9t\u00e9 ou une succursale de votre soci\u00e9t\u00e9 \u00e9trang\u00e8re, afin d\u2019acqu\u00e9rir un bien immobilier en Espagne, notre cabinet peut vous aider. Contactez-Nous.<\/a><\/p>\n\n\n\n

Facebook.<\/a><\/p>\n\n\n\n

L\u2019information fournie dans cet article ne pr\u00e9tend pas \u00eatre un conseil l\u00e9gal, elle transmet simplement l\u2019information li\u00e9e aux sujets l\u00e9gaux.<\/em><\/p>\n\n\n\n

Carlos Baos (Avocat)<\/p>\n\n\n\n

Cabinet d\u2019Avocats Espagnol.<\/p>\n\n\n\n

Alicante, Denia, Marina Alta Costa Blanca.<\/p>\n\n\n\n

2014<\/p>\n","protected":false},"excerpt":{"rendered":"

Achat-vente biens en Espagne par succursale soci\u00e9t\u00e9 \u00e9trang\u00e8re […]<\/p>\n

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