Skip to content

Module 221 min2438 wordsFree — no account

How the same profit is taxed: personal income tax or corporate tax

A way to check what has landed — no marks, no account · 1 section · 298 words · 5 min

Test yourself

Question 1 of 5

Question 1 of 5

Which tax applies to the profit of a sole trader?

Question 2 of 5

Question 2 of 5

What does the state scale of article 63 represent in the total income tax?

Question 3 of 5

Question 3 of 5

In 2026, what rate applies to the first 50,000 € of base of an SL with turnover below one million euros?

Question 4 of 5

Question 4 of 5

An autónomo moves his running business into an SL he owns at 100 %. Can the SL use the 15 % rate?

Question 5 of 5

Question 5 of 5

Why is comparing SL corporate tax with a sole trader's IRPF not enough to decide?

Read in Spanish

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.