Types of Companies in El Salvador (2026): SA de CV & SRL

The most common types of companies in El Salvador for foreign investors are the Sociedad Anónima de Capital Variable (SA de CV) and the Sociedad de Responsabilidad Limitada (S. de R.L.). Individual traders and partnerships also exist. All of them register with the Registro de Comercio of the Centro Nacional de Registros (CNR), not with the Ministry of Economy. For the full step-by-step process, see how to incorporate a company in El Salvador.

1. Sociedad Anónima (SA / SA de CV) — recommended for foreign founders

• At least two shareholders, who can be individuals or companies
• Minimum capital USD 2,000, fully subscribed, with at least 5% (USD 100) paid in at incorporation and the rest within one year (Código de Comercio, art. 192)
• “De Capital Variable” (CV) lets the company raise or lower capital more easily
• Managed by a sole administrator (administrador único) with an alternate (suplente), or by a board of directors
• An external auditor is required. There is no “comisario”
• Shareholders’ liability is limited to their contributions

Best for: most foreign-owned operating companies. Banks and counterparties know this structure well.

2. Sociedad de Responsabilidad Limitada (S. de R.L.)

• At least two partners
• Ownership is divided into participations, not freely transferable shares
• Partners’ liability is limited to their contributions
• Registered with the CNR Registro de Comercio, with an external auditor, like other companies

3. SAS (simplified stock company)

A newer simplified regime that allows a single shareholder, under its own rules. Ask us whether it suits your plans.

4. Partnerships (sociedades de personas)

General partnerships (sociedad colectiva) and limited partnerships (sociedad en comandita) exist. In a general partnership, partners are jointly and unlimitedly liable. In a limited partnership, only the general partners are. They are rarely used by foreign investors.

5. Individual trader (comerciante individual)

A person can trade in their own name, with unlimited personal liability. It is not “no registration”: individual traders above the legal asset threshold must obtain a matrícula at the CNR (available through Crea Empresa), and every trader registers for tax with the Ministerio de Hacienda. The owner is personally liable for all business debts.

Obligations every company shares

• NIT and NRC, issued automatically through CNR Crea Empresa when a company is incorporated
• Monthly IVA (F-07) and F-14 returns, even with no activity
• F-915 in January and the F-11 income tax return by 30 April
• Annual renewal of the matrícula de empresa at the CNR
• Municipal registration and taxes, which vary by municipality

Which one should you choose?

For most foreign founders we recommend the SA de CV. Easyco reviews your ownership and activity before confirming the structure. Contact us for a quote.