El Salvador Extends Free S.A.S. Registration
Daniela Acevedo, Paralegal at ARIAS El Salvador and a Corporate Law specialist, presents this article on the approval of the extension of the free registration period for Simplified Joint-Stock Companies (S.A.S.) in the country.
On December 19, 2025, the Legislative Assembly approved Legislative Decree No. 468, extending the free registration of Simplified Joint Stock Companies (S.A.S.) in El Salvador, exempting them from the payment of registration fees before the National Registry Center (CNR) until December 31, 2026.
The flexibility provided by this extension is the possibility of incorporating, at no additional cost, a company with a minimum initial capital of one dollar (USD $1.00); providing the option of creating companies with a single-member structure (with a Sole Shareholder), safeguarding personal assets against business risks.
The benefit established by Decree 468 covers the following fees regarding S.A.S. entities:
- Registration of the articles of incorporation;
- Initial commercial registration; and
- Initial registration of establishments or branches.
It is important to highlight that the payment of fees for other types of companies varies depending on the amount of share capital with which they are incorporated. In the case of the S.A.S., this extension provides the advantage of being able to carry out an expedited online process without the need to make any additional payments other than the share capital contribution made by the incorporators, which, as previously mentioned, may be from one dollar onwards.