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 profile. Within 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, S.A. is a Spanish automobile manufacturer with its head office in Martorell, Spain. It was founded on May 9, 1950, by the Instituto Nacional de Industria (INI), a state-owned industrial holding company.
Look it up at: