SEAT, S.A. is a Spanish automobile manufacturer with its head office in Martorell, Spain.[3] It was founded on May 9, 1950, by the Instituto Nacional de Industria (INI), a state-owned industrial holding company.

It is currently a wholly owned subsidiary of the German Volkswagen Group,as a member of the now-defunct Audi Brand Group, together with Audi and Lamborghini,and marketed as a car maker with a youthful sporty profileWithin the Volkswagen Group and under the Audi Brand Group, the SEAT brand itself has been developed as a group with subsidiary companies (SEAT Group) and 'SEAT, S.A.' as the parent company.

SEAT looks back on a history spanning over 60 years. A member of the Volkswagen Group since 1986, the Spanish carmaker today designs, develops and manufactures cars and components at its production sites in Barcelona, Martorell and Prat. In 2013, SEAT delivered 355,000 vehicles to its customers.