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Choosing between self-employment and a limited company in Spain

Autónomo or SL: liability with all one's assets or limited to the contribution, a one-euro minimum capital with the 3,000 € rule, deed, registration and the yearly accounts cycle, and the director who stays in RETA. Then the same profit in personal income tax, with its state and regional scales, or in 2026 corporate tax at 19 and 21 %, the 15 % new company rate and what the comparison leaves out. Two modules with case studies.

Foundational2 modules41 minFree course

2026 rules — verified on September 26, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Choosing between self-employment and a company, and how each is taxed in Spain· Step 1 of 8· Next step: Spanish self-employed contributions 2026 — band, base and monthly amount

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Contrast the unlimited liability of a sole trader with the limited liability of the partners of an SL
  • State the minimum capital of an SL as the consolidated Companies Act serves it, and the rules that apply below 3,000 €
  • Describe the formalities of setting up an SL: public deed, registration, possible online procedure
  • List the yearly duties of an SL: accounts, general meeting, filing, legal reserve
  • Identify when a company director must still register in the self-employed scheme
  • Explain why a sole trader's profit is taxed in personal income tax and an SL's profit in corporate tax
  • Read the 2026 state scale of personal income tax and know that a regional scale adds to it
  • Apply the 2026 corporate tax rates for companies with turnover below one million euros
  • Recognise the 15 % rate for new companies and its exclusions
  • List what a like-for-like comparison leaves out before deciding

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 120 minFree — no accountSole trader or limited company: liability, capital and formalitiesWhat you will be able to do
    • Contrast the unlimited liability of a sole trader with the limited liability of the partners of an SL
    • State the minimum capital of an SL as the consolidated Companies Act serves it, and the rules that apply below 3,000 €
    • Describe the formalities of setting up an SL: public deed, registration, possible online procedure
    • List the yearly duties of an SL: accounts, general meeting, filing, legal reserve
    • Identify when a company director must still register in the self-employed scheme
    Read this module
  2. Module 221 minFree — no accountHow the same profit is taxed: personal income tax or corporate taxWhat you will be able to do
    • Explain why a sole trader's profit is taxed in personal income tax and an SL's profit in corporate tax
    • Read the 2026 state scale of personal income tax and know that a regional scale adds to it
    • Apply the 2026 corporate tax rates for companies with turnover below one million euros
    • Recognise the 15 % rate for new companies and its exclusions
    • List what a like-for-like comparison leaves out before deciding
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (5)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (5)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.