Constitución de una empresa en Italia

DESPLACE LA TABLA HORIZONTALMENTE

Importante: el derecho de un no residente a ser titular de la empresa no concede automáticamente el derecho a vivir, trabajar o dirigirla desde ese país. La inmigración, el permiso de trabajo, la sustancia, la dirección efectiva y la residencia fiscal se evalúan por separado.

• —An operating company with Italian or European customers, suppliers, employees or infrastructure.
• —Ventures needing a flexible SRL with tailored quotas, governance and investment terms.
• —A small natural-person-owned business for which the standardised SRLS restrictions are genuinely suitable.

• —Società a responsabilità limitata (SRL), the main private limited form; the ordinary capital benchmark is €10,000, while capital below that down to €1 triggers special payment and reserve rules.
• —Società a responsabilità limitata semplificata (SRLS), using standard articles, natural-person members only and fully paid cash capital from €1 to €9,999.99.
• —Società per azioni (SpA), a share company for larger capital and more complex governance, with statutory capital from €50,000.
• —SNC/SAS are partnership forms with unlimited liability for at least some partners; an Italian branch of a foreign company is not a separate legal person.

• —The Italian registered office, permitted name, corporate objects, members, management body and quota allocation are set out in the notarial deed.
• —Required Italian tax codes are obtained for members and directors; regulated activity requires its own licence or notification.
• —An SRL has no general resident-director rule, but effective management, immigration, employment and local substance are assessed separately.
• —For some non-EU persons, the notary checks reciprocity or an applicable residence, treaty or personal-status exception.

• —A passport or other acceptable ID for every member, director, signatory and ultimate beneficial owner (UBO), plus current proof of address and tax residence.
• —A transparent ownership chart through to natural persons; a corporate member also provides a recent extract, constitutional documents, signatory evidence and an investment resolution.
• —A description of the product, markets, counterparties, expected turnover, source of funds and source of wealth with supporting evidence.
• —Draft deed/articles, Italian registered-office details, business objects, quotas, administrators and representation rules.
• —A notarised power of attorney for the representative or the pack for an eligible video-notary procedure and qualified/authorised electronic signature.
• —Evidence of capital payment for the selected form; for online incorporation, funds are transferred to the trust account specified by the notary.
• —Foreign corporate records, resolutions and signatory authority in the form accepted by the Italian notary, apostilled/legalised and translated where required.

1. 01Review SRL/SRLS form, member eligibility, reciprocity, activity, address, capital and governance.
2. 02Obtain tax codes, agree the name and notarial draft, then arrange the power of attorney or online-notary identification and signatures.
3. 03Pay the capital and execute the deed; the notary files it electronically with the Business Register/Chamber of Commerce.
4. 04After incorporation, complete profile-specific tax/VAT/social-security actions and start a separate bank/EMI KYB process.

• —An SRL/SRLS accounts for IRES and, where applicable, IRAP; the base, reliefs and regional component are confirmed by an Italian commercialista for the relevant period.
• —VAT, electronic invoicing, withholding and social-security obligations are configured for the activity, place of supply and workforce.
• —Corporate tax, VAT, payroll, withholding and transfer-pricing treatment follows the actual transactions, employees, related parties and current thresholds, not incorporation alone.
• —Effective management, permanent establishment, CFC rules and the owners' personal tax residence require a separate cross-border analysis.

Resumen general, no asesoramiento fiscal o jurídico personalizado. Las normas se vuelven a comprobar antes de la presentación.

• —Transferring capital to the notary or paying it on incorporation is not the opening of the company's operating account.
• —For non-resident ownership, a bank commonly performs enhanced review of the Italian nexus, expected flows, tax position, UBOs and genuine management.

• —Approve annual accounts and file them with the Business Register in the applicable period; maintain statutory books and member/director resolutions.
• —Keep the company's tax code, VAT, certified email/digital domicile and required electronic channels current.
• —Maintain accounting and corporate records, prepare annual accounts and file tax, VAT and payroll returns as applicable.
• —Keep the relevant registers updated for the address, officers, members, capital and beneficial owners.
• —Separately monitor licences, employment obligations, local substance and statutory record-retention periods.

• —An SRLS restricts members and articles; using it for a complex investment structure often creates more constraints than savings.
• —Non-EU reciprocity and the acceptability of a foreign power of attorney are assessed by the notary for the specific persons and documents.
• —Incorporation does not disapply AML/KYC, UBO or sanctions screening by the registrar, notary, representative, tax authority or financial institution.
• —A formal address and nominal capital do not replace a genuine business purpose, adequate funding and demonstrable management.
• —Company registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Coordination of the Italian notary, tax-code applications, registered office, corporate draft and Business Register filing.
• —Comparison of the entity form, ownership and governance model, tax links and local-substance requirements before documents are prepared.
• —Coordination of the registered address, licensed professional, power of attorney, apostille/legalisation and certified translation.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Handover of the complete corporate pack to the accountant and creation of an accounts, tax, VAT, payroll, UBO, licence and registry calendar.

El alcance exacto de Basic y todas las exclusiones figuran en la sección de precios anterior. Las estructuras no estándar y los costes externos se acuerdan antes del pago.

Requisitos comprobados el 9 de agosto de 2026. Antes de la presentación volvemos a verificar las normas, los formularios, las tasas y las restricciones con la autoridad de registro.