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SEAT, S.A. (English: /ˈseɪɑːt/, Spanish: [ˈseat]; Sociedad Española de Automóviles de Turismo) is a Spanish car manufacturer with its head office in Martorell, Spain. It was founded on 9 May 1950, by the Instituto Nacional de Industria (INI), a Spanish state-owned industrial holding company. It quickly became the largest supplier of cars in Spain. In 1986, after 36 years being publicly listed as an independent automaker, the Spanish government sold SEAT to the Volkswagen Group of which it remains a wholly owned subsidiary.

The headquarters of SEAT, S.A. are located at SEAT's industrial complex in Martorell near Barcelona. In 2020, annual production was above the 468.000 units, with more than 427.000 cars sold in just one year, exporterd to over 75 countries worldwide.

ts headquarters and main manufacturing facilities are located in Martorell, an industrial town located some 30 km northwest of Barcelona, with a production capacity of around 500,000 units per annum. The plant was opened by King Juan Carlos of Spain on February 22, 1993, becoming the main plant and accompanying SEAT's assembly plant by the coast in Barcelona's free port zone (Zona Franca). A rail connection between SEAT's Martorell and Zona Franca complexes facilitates vehicle and parts transportation between the two sites.

From 2002 to 2007, SEAT formed part of the Audi Brand Group, the Volkswagen Group's automotive subdivision, consisted of Audi, SEAT and Lamborghini, that was focused on more sporty values, with the marque's product vehicles and performance being under the responsibility of the Audi brand.

In 2006, the new SEAT corporate head office was opened in Martorell and the Martorell SEAT Design Centre superseded the Volkswagen Group Design Centre Europe at Sitges, which previously hosted the design facility jointly owned by SEAT, Volkswagen, and Audi, as on February 23 of the same year, an agreement over the transfer of the installations of the latter to the City of Sitges was closed, with the Martorell's Design Centre official opening eventually taking place on December 30, 2007.

On January 12, 2007, the inauguration of the building of the SEAT Service Centre next to the southern entrance of the Martorell factory was held, the department focusing on technical support, after-sales and marketing purposes, and covering the feedback and the relationship of the brand with the customers and its worldwide network. In January 2007, operation of the SEAT Prototypes Centre of Development located in the heart of the Martorell industrial complex began, a facility inaugurated on July 16 of the same year, bringing together activities related to the virtual and physical preproduction processes of new models (prototyping, modeling, pilot product development, and series analysis), thus shortening development times for prototypes and preproduction vehicles, as well as saving costs with the use of modern technologies such as virtual simulation.

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