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Setting up a Company in Spain. Possibility of contribution of know-how by the partners.

It is currently of interest to learn about this possibility, which may favour the creation of start ups and technology companies in Spain.

The possibility to accept the contribution of know-how by a partner to the capital of a Company was an uncertain issue that has recently been clarified in the affirmative.

Know-how is certainly an intangible asset, but it can be economically valued and assigned. For that reason, there is no obstacle to its being considered as a good or a right that can be incorporated into the capital of a company.

However, since the know-how is usually secret, it must be adequately described in the notarial deed of contribution, so that third parties who consult the commercial register do not have access to sensitive information which may constitute an important basis of the Company's activity.

In the case of a limited liability Company, the confidentiality of the know-how will be easier to protect because the partners are free to accept the know-how and its economic valuation. In the case of a stock Company, the economic valuation of the know-how must be validated by an expert, which complicates the guarantee of confidentiality for this type of contribution.

Lawyers and Tax / Labor Advisors

Law Firm located in Madrid and Barcelona (Spain).

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