SEAT, S.A. is a Spanish automobile manufacturer founded in 1950 by the Instituto Nacional de Industria (INI), with initial Fiat assistance, and now a wholly owned subsidiary of the German Volkswagen Group. Its headquarters are at Martorell near Barcelona, Spain.

The name SEAT is an acronym for Sociedad Española de Automóviles de Turismo, or in English Spanish Passenger Car Company. Initially, SEAT manufactured rebadged Fiat models which differed very little visually from the products of the Italian parent. The SEAT Panda (later restyled as SEAT Marbella) for example was based on the Fiat Panda. The SEAT 600, based on Fiat 500, was the first car for many Spanish families, and became a symbol of the Spanish Miracle.

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