Chartered Accountants◆Practising since 2016

SU & CompanyChartered Accountants

Spain to India · Capability centres

Global capability centres in India for Spanish groups

CA Utsav Dogra, Chartered Accountant, ICAI M. No. 542375 · Updated

In brief

A Spanish group's captive centre in India is usually a wholly owned subsidiary paid on a cost-plus basis. The design points are the transfer pricing model, assignment of IP to the parent, GST treatment of exports, data transfers, and keeping parent staff from creating a permanent establishment.

What is specific to Spanish companies

Spanish groups more often use India for engineering and project support than for large captive centres.

Our services

How SU and Company helps

We set up and run capability centres and sector-specific entities.

  • Sector FDI conditions and approvals
  • Capability centre structuring and cost-plus model
  • GST export set-up and refunds
  • Payroll for fast-growing teams
Send a queryGlobal Capability Centre

Questions

Can a capability centre start under an employer of record?

Yes, for a short period, but a subsidiary is needed for scale, IP and transfer pricing clarity.

General information as at 5 November 2026, not advice for a particular case. Indian and Spanish rules change often; confirm the current position before acting. Spanish law points should be confirmed with a Spanish adviser.

Queries

Send the firm a query

Tell us briefly what you need. A member of the team will get back to you.

We use your details only to respond to your query. See our privacy policy.

Call