Autónomo (sole trader)
Self-employment registration. From 2023 a sliding-scale social security quota based on real income: €230/month (lowest bracket) to €590/month (top bracket). First-year flat €87/month "tarifa plana" if you've never been autónomo before. IRPF (income tax) paid quarterly.
SL (Sociedad Limitada)
Limited company. €3,000 share capital minimum (since 2023 you can start with €1 but must build up). 25% corporate tax (15% for new companies first two years). Director must usually also be on autónomo or salaried.
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Autónomo: revenue under €60–80k, no liability concerns, simple service business. SL: revenue over €100k, partners, employees, brand to protect, or future investment.
The four mistakes
- Skipping a gestor (€60–€120/month — non-negotiable for foreigners)
- Forgetting Modelo 720 (foreign assets declaration over €50k)
- Treating quarterly VAT (Modelo 303) as optional
- Missing the Modelo 390 annual summary
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