SEAT S.A. (, Spanish: [ˈseat]; Sociedad Española de Automóviles de Turismo is a Spanish car manufacturer, that sells its vehicles under the SEAT and Cupra brands. Founded on 9 May 1950, it was created as a joint venture between Spain's government-owned Instituto Nacional de Industria, which held a majority stake, Spanish private banks, and Fiat. After being listed as an independent automaker for 36 years, the Spanish government sold SEAT to the Volkswagen Group in 1986, and it remains a fully owned subsidiary of the Group.

SEAT Cupra S.A.U., trading as Cupra is a subsidiary of Spanish car manufacturer SEAT, which is part of Volkswagen Group. It is headquartered in Martorell near Barcelona, Spain.