Basque PAU Business Model Design Practice Questions - Basque Country PAU Business & Business Model Design Examination - UPV EHU (2o Bachillerato 2026) Exam

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Under Spanish corporate law, what is the minimum legal share capital required to incorporate a Sociedad Anónima (S.A.) and what percentage must be paid up at the time of incorporation?

€60,000 minimum share capital, with at least 25% paid up upon incorporation. €3,000 minimum share capital, fully paid up at incorporation. €60,000 minimum share capital, 100% paid up upon incorporation. €12,000 minimum share capital, with at least 50% paid up upon incorporation.

Correct Answer:

€60,000 minimum share capital, with at least 25% paid up upon incorporation.

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