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SEAT belongs to Porsche Automobil Holding SE through Volkswagen AG. SEAT is owned by Porsche Automobil Holding SE, headquartered in Germany. No. The ultimate owner of SEAT, Porsche Automobil Holding SE, is headquartered in Germany, not in the United States.
Volkswagen AG is a German multinational automotive manufacturer headquartered in Wolfsburg, Germany. It is one of the world's largest automakers and owns multiple mass-market and premium marques, with SEAT operating as a wholly-owned brand within the Group.
SEAT S.A. is a wholly owned subsidiary of the Volkswagen Group; local importers/distributors vary by market.
Sources: volkswagen-group.com, en.wikipedia.org
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