Autónomo or S.L.? Compare what you pay.
In Spain you can work as an autónomo (self-employed) or through a sociedad limitada (S.L.), a limited company. Enter your business’s profit and the salary you would pay yourself: we compare both and show the profit from which the S.L. pays off.
Autónomo or S.L.
With an S.L. you would pay less a year
Autónomo: €33,455.51 of cuota and income tax. S.L.: €33,192.89 of taxes, cuota and costs.
As an autónomo
- Cuota de autónomosBand G12, €607.35 a month
- €7,288.20
- Income tax (IRPF)
- €26,167.31
- You pay in total
- €33,455.51
- You take home
- €56,544.49
Through an S.L.
- The S.L.’s costs
- €1,500.00
- Corporate tax
- €11,285.00
- Director’s cuota (autónomo societario)€607.35 a month
- €7,288.20
- Income tax on your salary
- €3,324.54
- Income tax on your dividends
- €9,795.15
- You pay in total
- €33,192.89
- You take home
- €56,807.11
With this salary and these costs, the S.L. pays less from about €80,000 of profit a year.
An estimate under 2026 rules. Your case may have details that change it, so check before you decide. Calculated in your browser: nothing you type is sent or stored.
How it is calculated.
Official sources
As an autónomo.
Your 2026 band’s cuota de autónomos, the monthly Social Security payment, and income tax (IRPF) on the whole profit, on the general scale and with 5% of hard-to-prove expenses.
The S.L. pays you a salary.
It is a company expense and is taxed in your IRPF as employment income, with €2,000 of other expenses and the reduction for low pay.
Corporate tax.
The Impuesto sobre Sociedades on what is left after salary and costs: 19% up to €50,000 and 21% above with turnover under €1 million; 15% for a new company; 23% from €1 to €10 million.
Your cuota as a director.
A director who controls the company pays the self-employed cuota on salary and dividends less 3%, never on a base below €1,424.40 a month: at least €448.69 in 2026.
Dividends.
What you pay out is taxed in your IRPF savings scale, from 19% to 30%. What stays in the company pays that tax when you take it out.
Would you rather Melso did it?
Your agent gathers invoices and expenses on WhatsApp, and your advisors prepare and file your taxes after you approve them in the app.
What people ask us most.
It depends on your salary and on what you pay out. With a €30,000 salary and the whole profit paid out, the calculator puts it at about €80,000 a year; if you leave money in the company, sooner, but you pay income tax when you take it out.
A micro company, with turnover under €1 million, pays 19% on the first €50,000 of profit and 21% on the rest. A new company pays 15% in its first two years with profit, unless its majority owner ran the same business the year before.
It depends on your shareholding and your role. If you control the company and work in it, you pay as an autónomo societario, which is what this tool works out. We review it with you during the incorporation.
With Melso, €750 as a one-off payment, with notary and Registro Mercantil fees included. The share capital, from €1, is separate, and the company’s bookkeeping is not included.
It assumes you are the only partner and director, the business is your only income and you pay your own cuota. It leaves out the flat rate, deductions and your region’s scale. If your work is professional, the tax office may treat your salary as business income.
Leave the maths to your tax advisor.
Tell us about your situation. We confirm the scope before work starts.