EAT, S.A. 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.