Module 120 min2169 wordsFree — no account
Sole trader or limited company: liability, capital and formalities
Dated official sources, and the contents this module links to · 1 section
Official sources
- BOE — Real Decreto Legislativo 1/2010, Ley de Sociedades de Capital, consolidated text, articles 1, 4, 20, 164, 253, 274 and 279, online incorporation and articles of association (lines 982-984, 1003-1010, 1193-1194, 1233-1237, 1244-1249, 2372-2373, 3226-3227, 3499-3500, 3534-3535) — verified on September 26, 2026
- BOE — Código Civil, article 1911 (lines 17251-17252) — verified on September 26, 2026
- BOE — Real Decreto Legislativo 8/2015, General Social Security Act, articles 305 and 308.1.a, rule 4 (lines 5541-5549, 5597) — verified on October 5, 2026
- BOE — Ley 20/2007, Statute of Self-Employed Work, article 38 ter, section 9 (line 965) — verified on September 26, 2026
- BOE — Ley 27/2014, Corporate Income Tax Act, article 124 (lines 2924-2926) — verified on September 26, 2026
- Agencia Tributaria, electronic office — Practical guide to the census form 036, chapter 1, pages of modelo 036 (lines 15-41, page updated on 26 March 2026) — verified on October 5, 2026
- Agencia Tributaria, electronic office — Practical guide to the census form 036, annex 3, filing deadline of the registration return and NIF application (lines 17-20) — verified on October 5, 2026
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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.