# Autónomo vs SL in Spain: which suits you in 2026

URL: https://melso.ai/en/blog/autonomo-or-sl-spain
Published: 2026-10-12 · Updated: 2026-10-12

Autónomo or SL in Spain in 2026, with real numbers: corporate tax at 19% and 21%, IRPF, the company-owning autónomo's fee (€1,424.40 minimum base) and a €60,000 profit example showing when a company pays off.

## Autónomo vs SL: the short answer

Self-employed or limited company (SL, sociedad limitada) in Spain? In our example with 2026 figures, if you take all the money out every year, staying an autónomo is cheaper and simpler up to roughly €80,000 of profit. Above that the SL starts to pay off, by a small margin at first. It can pay off sooner if you reinvest profit, have partners or need to limit your liability.

> [!RESUMEN]
> - In 2026 an SL with turnover under €1 million pays 19% on the first €50,000 of taxable profit and 21% on the rest.
> - Dividends then pay another 19% to 30% on your income tax return: the SL's advantage lies in what you leave inside.
> - If you work for your SL and control it, you pay social security as a company-owning autónomo, with a minimum base of €1,424.40 a month in 2026: a €448.69 minimum fee.
> - In our example with €60,000 of profit and everything paid out, the SL costs €1,505.15 a year more than being an autónomo; with the same method, break-even comes at around €80,000.
> - If you move the activity you ran as an autónomo into an SL, you will normally not get the 15% rate for new companies.

These are the figures in force in 2026: corporate tax from the [forty-fourth transitional provision of Law 27/2014](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328), the IRPF (Spanish personal income tax) scale in [article 63 of Law 35/2006](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a63) and the contribution bases in [Order PJC/297/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296). If you decide to start as an autónomo, see how to [register as self-employed](/en/blog/register-as-self-employed-spain) or [Melso's self-employed registration](/en/tramites/alta).

## What is the difference between an autónomo and an SL

As an autónomo, you and your business are the same person: you invoice with your own tax ID (NIF), you pay IRPF and you are liable for debts with everything you own, now and in the future, under [article 1911 of the Civil Code](https://www.boe.es/buscar/act.php?id=BOE-A-1889-4763#a1911).

A limited company (SL) is a separate legal entity: it invoices with its own NIF, pays corporate tax (impuesto sobre sociedades, IS) on its profit and, under [article 1 of the Capital Companies Law](https://www.boe.es/buscar/act.php?id=BOE-A-2010-10544#a1), its partners "will not be personally liable for the company's debts". To get what it earns into your pocket you have two routes, both taxed under IRPF: a salary or dividends.

![Comparison: the autónomo pays IRPF from 19% to 49% and is liable with everything they own; the SL pays 19% up to €50,000 and 21% on the rest, plus IRPF on salary and dividends. The company owner's minimum fee is €448.69 a month. The SL requires commercial bookkeeping and annual accounts, and the minimum capital is €1.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/autonomo-o-sl/1-compare-da51ec3694.png?w=1600&h=1782&m=1&mw=1080&mh=3492 "Source: Law 27/2014, Law 35/2006, Capital Companies Law and Order PJC/297/2026. IRPF with a regional tax scale matching the national one. Corporate tax for turnover under €1 million.")

One nuance on bookkeeping: with a commercial activity under the normal direct estimation method (estimación directa normal), the autónomo also keeps accounts under the Commercial Code, as the [AEAT, Spain's tax agency, explains](https://sede.agenciatributaria.gob.es/Sede/irpf/empresarios-individuales-profesionales/obligaciones-contables-registrales/actividades-empresariales-caracter-mercantil-estimacion-normal.html).

## How much tax does an SL pay in 2026

The general corporate tax rate is 25%, but a small SL can pay quite a bit less. [Law 7/2024](https://www.boe.es/buscar/act.php?id=BOE-A-2024-26694) cut the rate for micro-companies (prior-year turnover under €1 million) in stages. For tax periods starting in 2026, under the forty-fourth transitional provision of Law 27/2014:

| Type of company (periods starting in 2026) | Corporate tax rate |
| --- | ---: |
| Prior-year turnover under €1 million, first €50,000 of taxable profit | 19% |
| The same, taxable profit above €50,000 | 21% |
| Small-sized entity (article 101 of Law 27/2014) | 23% |
| Newly created entity, first period with positive taxable profit and the next | 15% |
| General rate | 25% |

Asset-holding companies (with no real business activity) are excluded from these reduced rates and are generally taxed at 25%. Entities subject to a special rate apply their own ([article 29.1 of Law 27/2014](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a29)). And the cuts continue: from 2027, [that same article 29.1](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a29) sets 17% on the first €50,000 and 20% on the rest for micro-companies.

> [!IMPORTANTE]
> The 15% rate for new companies is usually out of reach if you turn your autónomo business into an SL. Article 29.1 of Law 27/2014 says there is no new activity in two cases: if the activity was previously carried out by a related person or entity and transferred to the company, or if, during the year before it was set up, it was carried out by an individual who owns more than 50% of its capital. If either applies to you, run your numbers at 19% and 21%.

The deadlines change too. The SL files corporate tax (Form 200, modelo 200) within the 25 calendar days after the six months following the end of its financial year ([article 124](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a124)): in July if its financial year matches the calendar year. It also makes advance instalment payments (Form 202, modelo 202) in the first 20 days of April, October and December ([article 40](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a40)). If there is nothing to pay, a company whose turnover has not exceeded €6 million does not have to file Form 202 ([AEAT Corporate Tax manual](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-sociedades-2025/capitulo-15-pago-fraccionado-is-2026/pago-fraccionado-is-2026/modelo-que-se-debe-utilizar-fraccionados.html)).

## How much IRPF does an autónomo pay

An autónomo pays tax on net income (income minus expenses, including the social security fee) on the same progressive scale as an employee. Under the simplified direct estimation method (estimación directa simplificada) you also deduct a 5% allowance for expenses that are hard to prove (gastos de difícil justificación), up to €2,000 a year ([article 30 of the IRPF Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a30)).

The national (state) scale is in [article 63 of the IRPF Law](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a63) and each region approves its own. If your region's scale matched the national one (this guide's assumption), the combined rates would be:

| General taxable income | Combined reference rate |
| --- | ---: |
| Up to €12,450 | 19% |
| €12,450 to €20,200 | 24% |
| €20,200 to €35,200 | 30% |
| €35,200 to €60,000 | 37% |
| €60,000 to €300,000 | 45% |
| Over €300,000 | 49% |

The first €5,550 are covered by the [personal allowance](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a57): from the tax on your base you subtract the tax on those €5,550 (€1,054.50 on this scale). What matters is the marginal rate: above €35,200 of taxable income, each extra euro you earn as an autónomo pays 37%, and from €60,000, 45%. In an SL that meets the micro-company requirements, that same euro pays 19% (21% if the company's taxable profit exceeds €50,000) as long as it stays inside. That is the company's advantage, and also its limit. The details are in the guide to [IRPF for autónomos](/blog/irpf-autonomos).

## What it costs to take money out of an SL

The SL's money is not yours until you are paid, and there are two routes taxed differently: a salary is taxed in your IRPF and, when deductible, reduces the company's corporate tax base; a dividend comes out of profit that has already paid corporate tax and is taxed again on your income tax return.

1. **Director's salary.** For you it is employment income, on the general IRPF scale. The SL withholds 35%, or 19% if its turnover is under €100,000 ([article 101.2 of the IRPF Law](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a101)). Under company law, the post is unpaid unless the articles of association say otherwise ([article 217 of the Capital Companies Law](https://www.boe.es/buscar/act.php?id=BOE-A-2010-10544#a217)). For tax purposes, the company can deduct it ([article 15.e of Law 27/2014](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a15)) and the Supreme Court (judgment of 13 March 2024, appeal 9078/2022) accepted it even without that clause, as long as it is documented and recorded in the accounts ([Third Chamber case-law review](https://www.poderjudicial.es/stfls/TRIBUNAL%20SUPREMO/ACUERDOS%20y%20ESTUDIOS%20DOCTRINALES/FICHERO/20240722%20Cr%C3%B3nicaJurisprudencia%202023-2024%20Sala%203.pdf)). The prudent move is to include it.
2. **Dividends.** They come out of profit that has already paid corporate tax and are taxed in the savings base: 19% up to €6,000, 21% up to €50,000, 23% up to €200,000, 27% up to €300,000 and 30% above that (the sum of [articles 66 and 76 of the IRPF Law](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a66)).

One important exception: if your activity is professional (section two of the IAE business activity tax tariffs, such as lawyers, architects or consultants) and you are in the RETA (Régimen Especial de Trabajadores Autónomos, the self-employed social security scheme), what your SL pays you for that activity is taxed as business income, not employment income ([article 27.1 of the IRPF Law](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a27)). In that case you normally issue invoices to your SL for that work; work it out separately, because this guide's example treats the salary as employment income.

## The company-owning autónomo's fee in 2026

If you work regularly for your SL and have effective control of it, you stay in the RETA as a [company-owning autónomo](/blog/autonomo-societario) (autónomo societario). [Article 305.2.b of the General Social Security Law](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a305) presumes that control if you hold at least a third of the capital, or a quarter if you also have management duties. Your fee depends on your income band, like any autónomo's, but with two specific rules set by [article 308](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a308):

- **Its own minimum base.** If you have been registered as a company-owning autónomo for at least 90 days in the year, your base cannot be below the minimum base of group 7 of the Régimen General (the general social security scheme for employees), which [Order PJC/297/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296) sets at €1,424.40 a month. At the total rate of 31.50%, the minimum fee is €448.69 a month. A self-employed individual (persona física) can pay from €205.88 (see the table in [autónomo contributions 2026](/en/blog/autonomo-social-security-contributions-spain-2026)).
- **What counts as income.** Your salary and the company's dividends are added together (if you hold at least 33% of the capital, or 25% as a director). The deduction for generic expenses is 3% instead of 7%, again with those 90 days registered as a company-owning autónomo.

For this year, the 2026 Order lets you keep the provisional base you had in 2025, but the final base at the year-end adjustment cannot be below €1,424.40. If you pay on less, you will have to pay the difference later.

## Example: €60,000 of profit, self-employed or SL

Laura sells ceramics online under the simplified direct estimation method. Her business makes €60,000 a year of profit before the autónomo fee. She has no other income, lives in a region whose tax scale matches the national one and was already an autónoma last year. In every option, IRPF is the tax on the base minus the €1,054.50 of the personal allowance. She compares three options.

### Option A: she stays self-employed

1. **Allowance for hard-to-prove expenses.** 5% would exceed the cap, so she deducts €2,000.
2. **Contribution band.** Income taken into account for contributions (rendimiento computable): (60,000 − 2,000) × 0.93 / 12 = €4,495 a month, because the fee is not subtracted for contribution purposes ([article 308.1.c of the LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a308)). That falls in band 11 of the general table (tramo General 11): minimum fee of €545.59 a month, €6,547.08 a year.
3. **IRPF base.** 60,000 − 6,547.08 − 2,000 = €51,452.92.
4. **IRPF.** €14,739.08 of tax on the base minus €1,054.50 of the personal allowance: €13,684.58.
5. **She keeps:** 60,000 − 6,547.08 − 13,684.58 = €39,768.34.

![With €60,000 of profit, Laura pays €6,547.08 in autónomo fees and €13,684.58 in IRPF: she keeps €39,768.34.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/autonomo-o-sl/2-breakdown-a78789ec1e.png?w=1600&h=846&m=1&mw=1080&mh=1401 "Illustrative example with 2026 figures and a regional tax scale matching the national one.")

### Option B: she sets up an SL and pays everything out

We assume a normal year with the SL already up and running: €3,000 of capital and the legal reserve already funded with 20% of the capital (€600), so it can pay out the whole year's profit ([articles 273 and 274 of the Capital Companies Law](https://www.boe.es/buscar/act.php?id=BOE-A-2010-10544#a274)). We also assume €1,500 a year more in gestoría fees (your accounting and tax firm) and other company costs (an assumption: get a quote). Laura pays herself a €30,000 director's salary.

1. **SL profit:** 60,000 − 1,500 − 30,000 = €28,500. **Corporate tax at 19%:** €5,415. That leaves €23,085, which she pays out as a dividend.
2. **Company-owner fee.** (30,000 + 23,085) × 0.97 / 12 = €4,291.04 a month: also band 11 of the general table, €6,547.08 a year.
3. **IRPF on the salary.** Employment income: 30,000 − 6,547.08 − 2,000 (other expenses under [article 19](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a19)) = €21,452.92. Tax on that base with the table's scale: 12,450 at 19% (2,365.50) + 7,750 at 24% (1,860) + 1,252.92 at 30% (375.88) = €4,601.38; minus €1,054.50 of the personal allowance, €3,546.88.
4. **IRPF on the dividend.** The €23,085 pays €4,727.85 (6,000 at 19% and the rest at 21%). Total IRPF: €8,274.73.
5. **Total cost:** 1,500 + 5,415 + 6,547.08 + 8,274.73 = €21,736.81. **She keeps:** €38,263.19.

With everything paid out, the SL costs her €1,505.15 more a year.

### Option C: she sets up the SL and leaves the profit inside

Same €30,000 salary, but no dividends. Her income taken into account for contributions drops to 30,000 × 0.97 / 12 = €2,425 a month (band 7 of the general table, tramo 7), below the company-owner minimum, so she pays on the minimum base: €448.69 a month, €5,384.28 a year. IRPF base: 30,000 − 5,384.28 − 2,000 = €22,615.72. Tax on that base with the table's scale: 12,450 at 19% (2,365.50) + 7,750 at 24% (1,860) + 2,415.72 at 30% (724.72) = €4,950.22; minus €1,054.50 of the personal allowance, €3,895.72. Total cost: 1,500 + 5,415 + 5,384.28 + 3,895.72 = €16,195. Laura takes home €20,720 net (30,000 − 5,384.28 − 3,895.72) and the company keeps €23,085.

She pays €4,036.66 less than as an autónoma (20,231.66 − 16,195), but it is not a permanent saving: that €23,085 will be taxed as a dividend the day she pays it out. An SL lets you defer tax and reinvest; it does not make the tax disappear.

![With €60,000 of profit, Laura pays €20,231.66 a year in IRPF and fees as an autónoma, €21,736.81 with an SL that pays everything out and €16,195 with an SL that keeps €23,085 inside, which will be taxed when paid out.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/autonomo-o-sl/3-bars-9e197bab43.png?w=1600&h=756&m=1&mw=1080&mh=1251 "Illustrative example with 2026 figures. Includes IRPF, the RETA fee, corporate tax and an assumed €1,500 of SL costs.")

## When it pays to switch from autónomo to SL

With the same method (a €30,000 salary, everything paid out, €1,500 of extra costs), this is how other profit levels compare:

| Profit before the fee | Autónomo: IRPF + fee | SL paying everything out | Difference in the SL's favour |
| ---: | ---: | ---: | ---: |
| €45,000 | €14,189.59 | €15,773.26 | −€1,583.67 |
| €60,000 | €20,231.66 | €21,736.81 | −€1,505.15 |
| €80,000 | €28,955.51 | €28,938.81 | €16.70 |
| €100,000 | €37,955.51 | €37,054.19 | €901.32 |
| €120,000 | €46,955.51 | €44,888.19 | €2,067.32 |

In this example, with everything paid out, the two options break even at around €80,000 of profit. Below that, the autónomo wins.

Above it the SL usually wins, but jumps between RETA fee bands can shrink or reverse the advantage for a while: at €86,300, the company owner's fee moves up to band 12 of the general table (tramo General 12) and the autónomo is €11.55 cheaper again (€31,790.51 against €31,802.06). With margins this small, tax is not what should decide.

The €80,000 is not a general threshold: if you leave part of the profit inside, the break-even point drops a lot, as option C shows. Your figure will depend on your region, your family, your salary and your running costs.

![If your profit is comfortably above €80,000 a year, an SL can pay off. If not, but you will leave profit inside to reinvest, run the numbers. If you will not leave profit inside and do not need partners or to limit your liability, stay an autónomo. The €80,000 comes from this guide's example.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/autonomo-o-sl/4-decision-9f47374c69.png?w=1600&h=1748&m=1&mw=1080&mh=3072 "The €80,000 comes from this guide's example (a €30,000 salary, everything paid out, €1,500 of costs). Run the numbers for your own case.")

> [!MELSO]
> If your numbers say you are better off staying self-employed, what takes the most time is keeping income and expenses up to date and never missing your quarterly returns. See how Melso handles [quarterly taxes](/en/tramites/impuestos).

## Beyond tax: liability, partners and paperwork

- **Liability.** In an SL, in principle, partners only risk the capital they put in. There are exceptions: as a director you can be liable for damage you cause by breaching your duties ([article 236 of the Capital Companies Law](https://www.boe.es/buscar/act.php?id=BOE-A-2010-10544#a236)) and for debts arising after a ground for dissolution if you do not act in time ([article 367](https://www.boe.es/buscar/act.php?id=BOE-A-2010-10544#a367)). Banks may also ask a partner to personally stand surety (aval) for a loan, and that makes you liable for that debt.
- **If you stay an autónomo.** The Emprendedor de Responsabilidad Limitada (Limited Liability Entrepreneur) status can protect your main home if it is worth up to €300,000 (€450,000 in towns of more than a million inhabitants). It requires registering with the Registro Mercantil (the companies register) and the Land Registry, and it does not cover debts with Hacienda (the tax authority) or the Seguridad Social, Spain's social security system ([articles 8 to 10 of Law 14/2013](https://www.boe.es/buscar/act.php?id=BOE-A-2013-10074#a8)).
- **Partners.** With partners, an SL is usually the natural choice: it splits ownership into shares (participaciones) and makes clear who decides.
- **Capital.** Since Law 18/2022, €1 is enough, but while capital is below €3,000 you put at least 20% of profit into the legal reserve until capital and reserve add up to €3,000 ([article 4 of the Capital Companies Law](https://www.boe.es/buscar/act.php?id=BOE-A-2010-10544#a4)).
- **Paperwork.** The SL prepares its annual accounts within three months of the year end, the general meeting approves them within the first six months, and they are filed with the Registro Mercantil within a month of approval ([articles 253, 164 and 279](https://www.boe.es/buscar/act.php?id=BOE-A-2010-10544#a279)). On top of that come Form 200, Form 202 when there is something to pay and withholdings if the SL pays you a salary.
- **The módulos regime.** If you are taxed today under the [objective estimation method (módulos)](/blog/estimacion-objetiva-modulos), you lose it for the activity you move into the SL.

> [!CONSEJO]
> Before setting up the company, test your case with three figures: your profit over the last two years, what you need to live on and what you want to reinvest. If profit is high or you will leave money inside, ask for a personalised calculation and quotes for running costs. The steps are in how to [set up an SL](/blog/crear-una-sl).

## Common mistakes when choosing between autónomo and SL

1. **Comparing 19% with your marginal rate without counting dividends.** Profit you pay out as a dividend has already paid corporate tax and is taxed again on your income tax return.
2. **Counting on the 15% new-company rate.** If you transfer your autónomo business, it normally does not apply.
3. **Forgetting the company owner's fee.** In 2026 its minimum base is €1,424.40: the minimum fee goes from €205.88 to €448.69 a month.
4. **Leaving out the SL's fixed costs.** Bookkeeping, annual accounts and more forms, whatever you earn.
5. **Deciding on an exceptional year.** Look at several years of profit: going back is not easy.
6. **Paying yourself a salary the articles of association do not provide for.** Under company law the post would be unpaid, and although the Supreme Court accepted the expense in 2024, you expose yourself to a dispute with Hacienda that a clause avoids.

## How Melso helps

Melso is your AI tax agent, with human professionals behind it, and its [Pro and Plus plans](/en/pricing) are for autónomos in Spain; Melso confirms what your case covers before you sign up. If you stay an autónomo, Melso organises your income and expenses on WhatsApp and its professionals prepare and review your quarterly returns and your annual income tax return (the Renta) for your activity and tax profile; you approve each draft in the app before it is filed. If you are just starting out, it also handles your [self-employed registration](/en/tramites/alta). Get started at [melso.ai](https://melso.ai) or [message us on WhatsApp](https://wa.me/34711589564).

> This article is for information only and does not replace professional advice for your case. Last reviewed: 12 October 2026.

## Frequently asked questions

### Who pays more tax, an SL or an autónomo?

It depends on how much you earn and whether you take the money out. In 2026 an SL with turnover under €1 million pays 19% on the first €50,000 of taxable profit and 21% on the rest; if you pay the profit out as a dividend, you also pay between 19% and 30% on your income tax return (the Renta). In this guide's example, with everything paid out, the autónomo pays less below roughly €80,000 of profit; around that figure the two are practically level.

### When is it worth switching from autónomo to an SL?

There is no official figure. In this guide's example (a €30,000 director's salary, all profit paid out and €1,500 of extra costs) the two options break even at around €80,000 of annual profit. It can pay off sooner if you do not need to take all the money out, if you will have partners or if you plan to reinvest a good part of the profit. Run your own numbers with your region, your salary and real quotes for running the company.

### Which is more profitable, being an autónomo or having a company?

It depends on the profit and how much you take out. An SL adds corporate tax, tax on dividends, a higher minimum social security fee and running costs, so with moderate profits and everything paid out, the autónomo usually comes out ahead. The company wins when profit is high and part of it stays inside, because that money is taxed at 19% or 21% rather than at your marginal rate of IRPF (Spanish personal income tax). On this guide's scale, the marginal rate is 37% in the €35,200 to €60,000 bracket of taxable income; your real rate depends on your region.

### What is the difference between being an autónomo and having an SL?

As an autónomo, you and your business are the same person: you pay IRPF (Spanish personal income tax) and you are liable for debts with everything you own. An SL is a separate legal entity: it pays corporate tax, keeps commercial accounts and files its annual accounts with the Registro Mercantil (the companies register). As a partner you are not personally liable for its debts, although as a director you can be liable if you breach your duties. If you work for it and control it, you stay in the RETA (the self-employed social security scheme) as a company-owning autónomo (autónomo societario).

### How much is the social security fee for a company-owning autónomo in 2026?

It depends on your income band, as for any autónomo, but if you have been registered as a company-owning autónomo for at least 90 days in the year, your base cannot fall below the minimum base of group 7 of the Régimen General (the general social security scheme for employees): €1,424.40 a month in 2026. At the 31.50% rate, the minimum fee is €448.69 a month. You can keep your provisional 2025 base, but the year-end adjustment will not go below that figure.

### How much does it cost to run an SL each year?

There is no official figure: it depends on the gestoría (the accounting and tax firm you hire) and on how many invoices you have. The usual costs are bookkeeping under the Commercial Code, corporate tax (Form 200, modelo 200), instalment payments (Form 202, modelo 202) when there is something to pay, withholdings if the SL pays you a salary, and the annual accounts and their filing with the Registro Mercantil. Ask for a quote: in this guide's example we assume €1,500 a year more than as an autónomo.

### How much capital do I need to set up an SL?

Since Law 18/2022, the minimum share capital of a limited company is €1. While capital is below €3,000, the company must put at least 20% of its profit into the legal reserve until capital and reserve add up to €3,000, and if it is wound up without enough assets, the partners are jointly and severally liable for the difference between €3,000 and the capital they put in.

### Does a new SL pay 15% corporate tax?

Newly created entities are taxed at 15% in their first tax period with positive taxable profit and the one after. Article 29.1 of Law 27/2014 excludes two cases: when the activity was previously carried out by a related person or entity and transferred to the SL, or when, in the previous year, it was carried out by an individual who owns more than 50% of the company. An autónomo who moves their business into their own SL usually falls into these cases and applies 19% and 21%.

### Can I stay on the módulos system if I set up an SL?

No. The objective estimation method (the módulos regime) is an IRPF method for individuals. A limited company pays corporate tax on its accounting profit, with the tax adjustments the law sets out and full bookkeeping. If you are on módulos today and it works for you, that is one more reason to run the numbers calmly before setting up the company, because you would lose that system for the activity you move into the SL.

### How is the salary I pay myself from my SL taxed?

What you earn as a director is employment income, and the SL withholds 35%, or 19% if its turnover is under €100,000. Under company law, the post is only paid if the articles of association say so; for tax purposes, the Supreme Court accepted the expense in 2024 even without that clause, as long as it is documented and recorded in the accounts. The prudent move is to include it. If your activity is professional and you are in the RETA (the self-employed social security scheme), it is taxed as business income.

## Sources

- [Law 27/2014 on Corporate Tax (articles 15, 29, 40 and 124 and forty-fourth transitional provision)](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328), BOE, accessed 2026-10-12
- [Law 7/2024 of 20 December (eighth final provision: new corporate tax rates for micro-companies)](https://www.boe.es/buscar/act.php?id=BOE-A-2024-26694), BOE, accessed 2026-10-12
- [Law 35/2006 on Personal Income Tax (articles 19, 27, 57, 63, 66, 76 and 101)](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764), BOE, accessed 2026-10-12
- [Personal Income Tax Regulation, Royal Decree 439/2007 (article 30, allowance for hard-to-prove expenses)](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820), BOE, accessed 2026-10-12
- [General Social Security Law, consolidated text (articles 305 and 308)](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724), BOE, accessed 2026-10-12
- [Order PJC/297/2026 of 30 March, contribution rules for 2026 (articles 3 and 18)](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296), BOE, accessed 2026-10-12
- [Self-employed contributions: bases and rates 2026](https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacionTrabajadores/10721/10724/1320/1322), Seguridad Social, accessed 2026-10-12
- [Capital Companies Law, consolidated text (articles 1, 4, 164, 217, 236, 253, 273, 274, 279 and 367)](https://www.boe.es/buscar/act.php?id=BOE-A-2010-10544), BOE, accessed 2026-10-12
- [Law 14/2013 supporting entrepreneurs (articles 8 to 10, Limited Liability Entrepreneur)](https://www.boe.es/buscar/act.php?id=BOE-A-2013-10074), BOE, accessed 2026-10-12
- [Corporate Tax practical manual: form for the instalment payment (modelo 202)](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-sociedades-2025/capitulo-15-pago-fraccionado-is-2026/pago-fraccionado-is-2026/modelo-que-se-debe-utilizar-fraccionados.html), AEAT, accessed 2026-10-12