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You are weighing staying self-employed against setting up a limited company

Choosing between self-employment and a company, and how each is taxed in Spain

Understand what changes between working as an autónomo and setting up a limited company, in liability, formalities and tax; compare the same profit under the state income tax scale, which leaves out the regional share and is not enough on its own to decide, and under corporate income tax, add the autónomo's RETA contribution, bearing in mind that the managing shareholder who controls the company also contributes to the RETA, under rules the calculation does not cover, and the income tax on the dividends the company distributes, and compute the tax depreciation of your assets before forecasting a three-year profit and loss account; and file the census registration with modelo 036: 8 steps.

Start here: Choosing between self-employment and a limited company in Spain

Understand: autónomo or limited company, liability, formalities and tax

  1. Step 1 of 8
    CourseFree41 min

    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.

Compute: the autónomo's RETA contribution, state income tax scale, corporate income tax, dividends, depreciation and forecast account

  1. Step 2 of 8
    CalculatorFree result

    Spanish self-employed contributions 2026 — band, base and monthly amount

    In 2026 a Spanish self-employed worker contributes according to monthly net income: each band sets a minimum and a maximum base, and the contribution is 31.5 % of the base chosen (28.30 % common contingencies, 1.30 % occupational, 0.9 % intergenerational equity, 0.9 % cessation of activity and 0.1 % vocational training).
  2. Step 3 of 8
    CalculatorFree result

    Spanish income tax (IRPF) state scale — the central government share only

    The state IRPF scale taxes the general taxable base by band: 9.5 % up to EUR 12,450, 12 % up to 20,200, 15 % up to 35,200, 18.5 % up to 60,000, 22.5 % up to 300,000 and 24.5 % above, less the same scale applied to the personal and family allowance. The tax from your region's own scale comes on top and is not calculated here.
  3. Step 4 of 8
    CalculatorFree result

    Spanish corporate income tax — gross tax for 2026

    For tax periods starting in 2026 the final rates in article 29 of Law 27/2014 do not apply yet: the 44th transitional provision sets 19 % on the first EUR 50,000 and 21 % on the rest for companies with turnover below EUR 1 million, and 23 % for small companies.
  4. Step 5 of 8
    CalculatorFree result

    Spanish income tax on dividends and savings — state and regional savings scales

    Dividends are taxed in the savings base under two identical scales, state and regional: 9.5% up to 6,000 euros, 10.5% up to 50,000, 11.5% up to 200,000, 13.5% up to 300,000 and 15% above that, in each. The Spanish entity that pays or holds them withholds 19%, and the difference is settled in the tax return.
  5. Step 6 of 8
    CalculatorFree result

    Spanish tax depreciation of an asset — coefficients from the Corporate Income Tax table

    Depreciation is deductible when it results from applying the maximum straight-line coefficients of the table in article 12.1.a: for instance 25% for computer equipment, 12% for machinery, 10% for furniture or 2% for commercial buildings, where the land value is not depreciated. A small company may double the coefficient (article 103).
  6. Step 7 of 8
    CalculatorFree result

    Spanish three-year forecast profit and loss account (cuenta de pérdidas y ganancias previsional)

    Enter each year's revenue and expenses, and your loan as the loan offer describes it: the calculator works down to the operating result, deducts interest, offsets tax losses from earlier years, applies corporate income tax from the dedicated calculator, and gives each year's result and self-financing.

File: the census registration with modelo 036

  1. Step 8 of 8
    FormFree40 min

    Modelo 036: registering as a business or professional in Spain

    Registering in the Spanish register of businesses, professionals and withholding agents before starting, reporting changes within a month and deregistering: who files the 036, the simplified return that replaced the 037 and the deadlines — guide and worked example.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in Spanish