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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.

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The headquarters of SEAT, S.A. are located at SEAT's industrial complex in Martorell near Barcelona, Spain. By 2000 annual production peaked at over 500,000 units; in total up to 2006, over 16 million cars have been produced including more than 6 million from the Martorell plant, with three-quarters of the annual production being exported to over seventy countries worldwide.

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The name SEAT, previously standing for the acronym Sociedad Española de Automóviles de Turismo (Spanish Touring Car Company, in English), in 1990 was changed to SEAT, S.A..

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SEAT today is the only major Spanish car manufacturer with the ability and the infrastructure to develop its own cars in-house.

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Its headquarters and main manufacturing facilities are located in Martorell, an industrial town located some 30 kilometres northwest of Barcelona, with a production capacity of around 500,000 units per annum. The plant was opened by King Juan Carlos of Spain on February 22, 1993, and replaced SEAT's former assembly plant by the coast in Barcelona's freeport zone (Zona Franca). A rail connection between SEAT's Martorell and Zona Franca complexes facilitates vehicle and parts transportation between the two sites.

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The industrial complex in Martorell also hosts the facilities of SEAT Sport, SEAT's Technical Center, Research and Development Center (R&D), Design Center, Prototypes Centre of Development, SEAT Service Center (also incorporating the After-Sales Service division, the Customer Services division and the Catalunya Motor dealership), as well as the Genuine Parts Centre for SEAT, Volkswagen, Audi and Škoda brands.

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The development and assembly facilities are some of the newest and most modern and efficient within the Volkswagen Group, giving the SEAT Martorell site the ability to produce high-quality cars not only for its own brand but also for other Volkswagen Group brands, such as Volkswagen and Audi. For example, the development and design of several Audi models (e.g. the Audi A1, the Audi A3 Sportback, the Audi Q5 etc.) and also several Audi development projects took place there, and from 2011 onwards the Martorell plant manufactures the Audi Q3 small SUV.