{"id":696,"date":"2014-02-28T19:22:21","date_gmt":"2014-02-28T17:22:21","guid":{"rendered":"http:\/\/www.fabregat-perulles-sales.com\/actualidad\/?p=696"},"modified":"2016-01-22T18:38:26","modified_gmt":"2016-01-22T17:38:26","slug":"stabilimento-sede-secondaria-in-spagna-parte-i-lufficio-di-rappresentanza","status":"publish","type":"post","link":"https:\/\/www.fabregat-perulles-sales.com\/actualidad\/stabilimento-sede-secondaria-in-spagna-parte-i-lufficio-di-rappresentanza\/","title":{"rendered":"STABILIMENTO SEDE SECONDARIA IN SPAGNA. PARTE I: L\u2019UFFICIO DI RAPPRESENTANZA"},"content":{"rendered":"<p><!--[if gte mso 9]><xml>\n<w:WordDocument>\n<w:View>Normal<\/w:View>\n<w:Zoom>0<\/w:Zoom>\n<w:HyphenationZone>21<\/w:HyphenationZone>\n<w:PunctuationKerning\/>\n<w:ValidateAgainstSchemas\/>\n<w:SaveIfXMLInvalid>false<\/w:SaveIfXMLInvalid>\n<w:IgnoreMixedContent>false<\/w:IgnoreMixedContent>\n<w:AlwaysShowPlaceholderText>false<\/w:AlwaysShowPlaceholderText>\n<w:Compatibility>\n<w:BreakWrappedTables\/>\n<w:SnapToGridInCell\/>\n<w:WrapTextWithPunct\/>\n<w:UseAsianBreakRules\/>\n<w:DontGrowAutofit\/>\n<\/w:Compatibility>\n<w:BrowserLevel>MicrosoftInternetExplorer4<\/w:BrowserLevel>\n<\/w:WordDocument>\n<\/xml><![endif]--><\/p>\n<p><!--[if gte mso 9]><xml>\n<w:LatentStyles DefLockedState=\"false\" LatentStyleCount=\"156\">\n<\/w:LatentStyles>\n<\/xml><![endif]--><!--[if gte mso 10]>\n\n\n\n<style>\n \/* Style Definitions *\/\n table.MsoNormalTable\n\t{mso-style-name:\"Tabla normal\";\n\tmso-tstyle-rowband-size:0;\n\tmso-tstyle-colband-size:0;\n\tmso-style-noshow:yes;\n\tmso-style-parent:\"\";\n\tmso-padding-alt:0cm 5.4pt 0cm 5.4pt;\n\tmso-para-margin:0cm;\n\tmso-para-margin-bottom:.0001pt;\n\tmso-pagination:widow-orphan;\n\tfont-size:10.0pt;\n\tfont-family:\"Times New Roman\";\n\tmso-ansi-language:#0400;\n\tmso-fareast-language:#0400;\n\tmso-bidi-language:#0400;}\n<\/style>\n\n<![endif]--><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 12.0pt;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\">Per lo stabilimento di una sede secondaria in Spagna da parte di una societ\u00e0 straniera, si possono considerare principalmente tre ipotesi: <\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-left: 53.25pt; text-align: justify; text-indent: -18.0pt; line-height: 12.0pt; mso-list: l0 level1 lfo1; tab-stops: list 53.25pt;\"><b style=\"mso-bidi-font-weight: normal;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\"><span style=\"mso-list: Ignore;\">1.<span style=\"font: 7.0pt 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><\/span><\/b><span lang=\"IT\" style=\"mso-ansi-language: IT;\">Ufficio di rappresentanza (<i style=\"mso-bidi-font-style: normal;\">Oficina de Representaci\u00f3n<\/i>).<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-left: 53.25pt; text-align: justify; text-indent: -18.0pt; line-height: 12.0pt; mso-list: l0 level1 lfo1; tab-stops: list 53.25pt;\"><b style=\"mso-bidi-font-weight: normal;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\"><span style=\"mso-list: Ignore;\">2.<span style=\"font: 7.0pt 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><\/span><\/b><span lang=\"IT\" style=\"mso-ansi-language: IT;\">Succursale (<i style=\"mso-bidi-font-style: normal;\">Sucursal<\/i>).<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-left: 53.25pt; text-align: justify; text-indent: -18.0pt; line-height: 12.0pt; mso-list: l0 level1 lfo1; tab-stops: list 53.25pt;\"><b style=\"mso-bidi-font-weight: normal;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\"><span style=\"mso-list: Ignore;\">3.<span style=\"font: 7.0pt 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><\/span><\/b><span lang=\"IT\" style=\"mso-ansi-language: IT;\">Filiale (<i style=\"mso-bidi-font-style: normal;\">Filial<\/i>) <\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\">Sebbene in questo articolo trattiamo delle caratteristiche dell\u2019ufficio di rappresentanza, e nei successivi articoli parleremo delle altre due opzioni di stabilimento, gi\u00e0<span style=\"mso-spacerun: yes;\">\u00a0 <\/span>da adesso dobbiamo segnalare la principale differenza tra loro. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><!--more--><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\">L\u2019ufficio di rappresentanza sar\u00e0 quella opzione pi\u00f9 legata alla societ\u00e0 madre. La filiale, invece,<span style=\"mso-spacerun: yes;\">\u00a0 <\/span>\u00e8 una nuova societ\u00e0 costituita d\u2019accordo con la normativa spagnola, che ha tutto (o quasi tutto) il capitale conferito dalla societ\u00e0 madre e quindi la filiale risponde patrimonialmente con il proprio patrimonio.La succursale sar\u00e0 l\u2019opzione intermedia, che permetter\u00e0 alla sede secondaria di realizzare un\u2019attivit\u00e0 economica pi\u00f9 autonoma, ma senza personalit\u00e0 giuridica propria (risponde dei debiti la societ\u00e0 madre). <\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\">Ufficio di rappresentanza<\/span><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\">E\u2019 la forma pi\u00f9 semplice di stabilimento secondario. Non esiste una regolamentazione di tale figura ma \u00e8 il frutto della prassi commerciale.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\">Non \u00e8 necessario il conferimento di un capitale minimo, in quanto l\u2019ufficio di rappresentanza ha gli stessi mezzi che la societ\u00e0 madre. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 12.0pt; tab-stops: 60.0pt;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\">L\u2019attivit\u00e0 si riduce principalmente alla realizzazione di studi e indagini di mercato, a favore dell\u2019impresa madre, al fine di ottenere informazioni e realizzare commissioni finalizzate ad un successivo stabilimento nel territorio.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 12.0pt; tab-stops: 60.0pt;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\">Pertanto pu\u00f2 aprire conti correnti, stipulare contratti di locazione, ma non pu\u00f2 svolgere attivit\u00e0 economica n\u00e9 per conto della societ\u00e0 madre n\u00e9 per conto proprio. Inoltre, la societ\u00e0 madre diventer\u00e0 responsabile dei debiti contratti da parte dell\u2019ufficio di rappresentanza. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 12.0pt; tab-stops: 60.0pt;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\">Non bisogna iscriverla nel Registro delle Imprese, e la sua denominazione sar\u00e0 la stessa della societ\u00e0 madre. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 12.0pt; tab-stops: 60.0pt;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: 12.0pt; tab-stops: 60.0pt;\"><span lang=\"IT\" style=\"mso-ansi-language: IT;\">\u00a0Avvocato in Spagna<br \/>\n<\/span><\/p>\n\r\n\t\t<style>\r\n\t\t\t.huge-it-share-buttons {\r\n\t\t\t\tborder:0px solid #0FB5D6;\r\n\t\t\t\tborder-radius:5px;\r\n\t\t\t\tbackground:#3BD8FF;\r\n\t\t\t text-align:left; \t\t\t\t\t\t\t\t\t}\r\n\r\n\t\t\t#huge-it-share-buttons-top {margin-bottom:0px;}\r\n\t\t\t#huge-it-share-buttons-bottom {margin-top:0px;}\r\n\r\n\t\t\t.huge-it-share-buttons h3 {\r\n\t\t\t\tfont-size:25px ;\r\n\t\t\t\tfont-family:Arial,Helvetica Neue,Helvetica,sans-serif;\r\n\t\t\t\tcolor:#666666;\r\n\r\n\t\t\tdisplay:block;\t\t\t\tline-height:25px ;\r\n\r\n\t\t\t text-align:left; \t\t\t\t\t\t\t\t\t}\r\n\r\n\t\t\t.huge-it-share-buttons ul {\r\n\t\t\t float:left; \t\t\t\t\t\t\t\t\t}\r\n\r\n\t\t\t.huge-it-share-buttons ul li {\r\n\t\t\t\tmargin-left:3px;\r\n\t\t\t\tmargin-right:3px;\r\n\t\t\t\tpadding:0px;\r\n\t\t\t\tborder:0px ridge #E6354C;\r\n\t\t\t\tborder-radius:11px;\r\n\t\t\t\tbackground-color:#14CC9B;\r\n\t\t\t}\r\n\r\n\t\t\t.huge-it-share-buttons ul li #backforunical696 {\r\n\t\t\t\tborder-bottom: 0;\r\n\t\t\t\tbackground-image:url('https:\/\/www.fabregat-perulles-sales.com\/actualidad\/wp-content\/plugins\/wp-share-buttons\/Front_end\/..\/images\/buttons.30.png');\r\n\t\t\t\twidth:30px;\r\n\t\t\t\theight:30px;\r\n\t\t\t}\r\n\r\n\t\t\t.front-shares-count {\r\n\t\t\t\tposition: absolute;\r\n\t\t\t\ttext-align: center;\r\n\t\t\t\tdisplay: block;\r\n\t\t\t}\r\n\r\n\t\t\t.shares_size20 .front-shares-count {\r\n\t\t\t\tfont-size: 10px;\r\n\t\t\t\ttop: 10px;\r\n\t\t\t\twidth: 20px;\r\n\t\t\t}\r\n\r\n\t\t\t.shares_size30 .front-shares-count {\r\n\t\t\t\tfont-size: 11px;\r\n\t\t\t\ttop: 15px;\r\n\t\t\t\twidth: 30px;\r\n\t\t\t}\r\n\r\n\t\t\t.shares_size40 .front-shares-count {\r\n\t\t\t\tfont-size: 12px;\r\n\t\t\t\ttop: 21px;\r\n\t\t\t\twidth: 40px;\r\n\t\t\t}\r\n\t\t<\/style>\r\n\t\t\r\n\t\t<div id=\"huge-it-share-buttons-top\" class=\"huge-it-share-buttons nobackground\">\r\n\t\t\t<h3>Share This:<\/h3>\r\n\t\t\t<ul class=\"huge-it-share-buttons-list \">\r\n\t\t\t\t\t\t\t\t\t<li class=\"nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical696\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/696\"  onclick=\"javascript:void window.open('https:\/\/www.facebook.com\/sharer\/sharer.php?u=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/696','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -0px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical696\" href=\"https:\/\/twitter.com\/share?status=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/696&text=STABILIMENTO SEDE SECONDARIA IN SPAGNA. 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PARTE I: L\u2019UFFICIO DI RAPPRESENTANZA','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -210px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical696\" href=\"https:\/\/myspace.com\/post?l=3&u=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/696\"  onclick=\"javascript:void window.open('https:\/\/myspace.com\/post?l=3&u=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/696','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -240px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical696\" href=\"http:\/\/vk.com\/share.php?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/696&title=STABILIMENTO SEDE SECONDARIA IN SPAGNA. 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PARTE I: L\u2019UFFICIO DI RAPPRESENTANZA\"  onclick=\"javascript:void window.open('http:\/\/n4g.com\/tips?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/696&title=STABILIMENTO SEDE SECONDARIA IN SPAGNA. PARTE I: L\u2019UFFICIO DI RAPPRESENTANZA','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -510px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t<\/ul>\r\n\t\t\t<div class=\"clear\"><\/div>\r\n\t\t<\/div>\r\n\t\t","protected":false},"excerpt":{"rendered":"<p>Per lo stabilimento di una sede secondaria in Spagna da parte di una societ\u00e0 straniera, si possono considerare principalmente tre ipotesi: 1.\u00a0\u00a0\u00a0\u00a0\u00a0 Ufficio di rappresentanza (Oficina de Representaci\u00f3n). 2.\u00a0\u00a0\u00a0\u00a0\u00a0 Succursale (Sucursal). 3.\u00a0\u00a0\u00a0\u00a0\u00a0 Filiale (Filial) Sebbene in questo articolo trattiamo delle caratteristiche dell\u2019ufficio di rappresentanza, e nei successivi articoli parleremo delle altre due opzioni di stabilimento,\u2026 <span class=\"read-more\"><a href=\"https:\/\/www.fabregat-perulles-sales.com\/actualidad\/stabilimento-sede-secondaria-in-spagna-parte-i-lufficio-di-rappresentanza\/\">Read More &raquo;<\/a><\/span><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[12,472],"tags":[296,297,295],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>STABILIMENTO SEDE SECONDARIA IN SPAGNA. 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