Law 14/2013 of 27 September on support for entrepreneurs and their internationalisation, Law 18/2022 of 28 September on the creation and growth of companies and Law 28/2022 of 21 December to promote the ecosystem of emerging companies envisage, depending on the type of company and business to be undertaken, an express regime for the electronic formation of an S.L., with and without standard articles of incorporation in standardised format, whose content is developed by the regulations. The incorporation of an S.L. with and without standard articles of incorporation is supported by the so-called Entrepreneur Service Point (PAE) and the Business Creation and Information Centre Network (CIRCE), which significantly reduce deadlines and limit the associated economic costs through the Single Electronic Document (DUE).
To this end: (i) PAEs are offices belonging to public and private organisations, including notaries’ offices, which will be responsible for facilitating the creation of new companies, the effective start of their activity and their development, through the provision of information, processing and documentation and advice; (ii) the DUE is the document which includes the data which must be sent to the legal registries and the Public Administrations (PA) competent for: the formation of SLs, registration with the Registrar of Companies of the ERL, the fulfilment of the obligations in tax and social security matters at the start of the activity and the completion of any other procedure at the start of the activity before state, regional and local authorities.