Autónomo societario vs individual: which to choose in Spain 2026

Not all self-employed are the same. The individual autónomo (persona física) works in their own name; the autónomo societario is someone who controls or runs a company (usually an SL, the Spanish limited company). The differences in contributions, taxation and liability are big. This guide explains each so you know which suits you by income level.

What each figure is

Individual autónomo (persona física)

The "classic" autónomo: a person carrying out an economic activity on their own account, individually. They invoice under their own name and NIF, pay income tax (IRPF) and are liable for debts with their personal assets. It is the option for the vast majority of freelancers and small businesses.

Autónomo societario (company director)

The partner or director who effectively controls a company (usually a Sociedad Limitada). You are considered an autónomo societario, and must register in the RETA, if you:

• Are a director of the company with management duties and hold shares, or
• Have effective control: at least 25% of the capital with management duties, 33% of the capital, or 50% counting family members living with you.

Comparison table

Contributions: what each pays

Both contribute to the RETA, but the company director has a higher minimum base. In 2026 they cannot choose a base below €1,424.40/month, i.e. a minimum fee of about €449/month (applying the 31.5% rate), regardless of their real income. The individual autónomo, by contrast, contributes on their income bracket, with a minimum base of €653.59/month (fee from about €206).

Another key difference is the generic-expenses deduction applied when working out the net income that sets the bracket: 3% for the director and 7% for the individual (provided they have been registered in the RETA for at least 90 days).

Taxation: IRPF vs Corporate Tax

This is the difference with the biggest financial impact:

• Individual — IRPF. You are taxed on all your profit with the progressive IRPF scale: from 19% in the first band up to 47% on the highest incomes. The more you earn, the higher your marginal rate.
• Director — Corporate Tax. The company is taxed at a fixed rate of 25% on its profit (15% for newly created entities, in the first two profitable years). You, as a partner, are taxed in your IRPF only on what you pay yourself as salary or take as dividends.

The key to optimising an SL is to calibrate your salary: enough to cover your personal expenses, leaving the surplus in the company, taxed at 25% until you decide to distribute it. Below a certain profit, the individual's IRPF is usually cheaper because its first bands are low.

Personal liability

As an individual, you are liable for your activity's debts with all your present and future assets, including personal property (with the partial exception of the limited-liability autónomo, which protects the main home under conditions).

With a company, liability is limited, in principle, to the capital contributed to the business: your personal assets are protected except in cases of mismanagement, personal guarantees, or debts with Hacienda and the Social Security, where the director may be liable.

When each option pays off

There is no single answer, but as a guide:

• Individual if you are starting out, your profit is low or medium, you want simplicity and to use the flat rate and the low IRPF bands.
• Company (autónomo societario) if your recurring net profit is above €50,000–60,000 a year, you can reinvest part in the business, you want to limit your liability or you are bringing in partners and investors.

Frequently asked questions

Guidance based on the rules in force in 2026. The choice between individual autónomo and a company depends on many personal and tax variables; this does not replace advice from a qualified tax adviser (gestor), strongly recommended before incorporating a company.