The term “autonomous corporate” refers to a type of self-employed worker who has his business activity linked to a commercial company, that is to say, to a company. In this context, The corporate self-employed person is one who carries out his economic activity through a company in which he is the owner or has a significant participation., how to be a partner or administrator.
What is the difference between a corporate self-employed person and an individual??
The main difference between a autonomous corporate and a individual self-employed lies in the legal form in which they carry out their economic activity. While the individual self-employed person works on his or her own account and personally assumes all responsibility for his or her business., The self-employed company operates through a business structure, which implies that the responsibility is shared with the commercial company.
How to register as a corporate self-employed person?
In Spain, to register as a corporate self-employed person, It is necessary to follow a series of steps that involve both the constitution of the company and the registration of the self-employed regime.. These are the main steps:
Constitution of the company:
The first step is to establish the commercial company in which the economic activity will be carried out.. This can be done through a notary or through electronic procedures in the case of limited companies..
Obtaining the Tax Identification Number (NIF):
Once the company is formed, The NIF of the company must be obtained from the State Tax Administration Agency (AEAT).
Registration in the Economic Activities Tax (IAE):
Depending on the type of activity that the company is going to carry out, It may be necessary to register with the IAE. This procedure is carried out at the AEAT.
Registration in the Special Regime for Self-Employed Workers (LETTER):
As a corporate self-employed person, You must also register in the LETTER. This is done in the General Treasury of Social Security (TGSS).
Registration in the company's Social Security regime:
In addition to registering as self-employed, The company must register in the corresponding Social Security regime.
Compliance with accounting and tax obligations:
Once discharged, The company and the self-employed company must comply with accounting obligations, corresponding tax and labor, like filing taxes, keeping of accounting books, inter alia.
It is important to keep in mind that this process may vary depending on the legal form of the company. (limited company, public limited company, labor limited company, etc.) and the economic activity that is going to be developed. Therefore, It is advisable to consult with a tax or employment advisor to ensure you comply with all relevant legal and tax requirements..
Who is obliged to be corporate self-employed?
The obligation to be corporate self-employed falls on those people who, being partners or administrators of a commercial company, participate effectively in the management of said company and receive remuneration for it. Specifically, Those partners or administrators who meet the following requirements are required to register as corporate self-employed:
Obtaining remuneration:
– They receive financial compensation for their activity as administrators
– They do not receive financial compensation
In either case, it must be stated in the deed of Constitution of the Company.
Participation in management:
They participate effectively in the management of the company, which involves making decisions about the operation of the company, represent it before third parties, among other functions related to the administration and management of the company.
Other examples of participation in management:
- They have control of the company: If these have a minimum of 50% of the company's shares.
- Overall participation percentage: If you have at least the 50% of the capital together with his shares and those of his spouse or relatives by blood, affinity or adoption up to the second degree, as long as you live with them.
- According to capital and functions: If you have at least the 25% of the capital of the company and simultaneously exercises the management or direction function of the same.
If both requirements are met, Spanish legislation establishes that these people must register in the Special Regime for Self-Employed Workers (LETTER) as corporate self-employed, in addition to complying with other corresponding tax and labor obligations.
It is important to note that those partners who do not participate in the management of the company or who do not receive financial compensation for it, They will not be required to register as corporate self-employed. However, They may be subject to other tax and employment obligations depending on their specific situation..
Conclusions
Whether you are individually self-employed or corporate self-employed, It is very important that you are backed by a renowned advice in Palma de Mallorca as Consulting Confislab, expert as manager of companies and self-employed people that adequately manage and advise you on everything you need to be up to date with your obligations with the public treasury and social security.
In Consulting Confislab You will find the expert hand that will help you on this complicated path.
Do you want to know how we can help you in your business??
We visited our offices in:
C/ Archduke Luis Salvador, 15 Bass
07004, Palma (Balearic Islands)
or we call by phone: