{"id":9424,"date":"2023-07-14T14:51:45","date_gmt":"2023-07-14T14:51:45","guid":{"rendered":"https:\/\/gmtaxconsultancy.com\/null\/tipos-de-empresas-sociedades-espana\/"},"modified":"2024-02-20T17:10:52","modified_gmt":"2024-02-20T17:10:52","slug":"types-of-companies-spain","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/en\/law\/types-of-companies-spain\/","title":{"rendered":"Types of companies and partnerships in Spain: Tax landscape"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;4.16&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><a href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/setting-up-a-business-in-spain\/\"><strong>Starting a business in Spain<\/strong><\/a> requires careful consideration of the legal and tax implications. There are several <strong>types of companies<\/strong> and entities, each with its own unique characteristics and tax treatment.<\/p>\n<p>In this article, we will explore <strong>the most common types of companies for tax purposes in Spain<\/strong>, including <a href=\"https:\/\/gmtaxconsultancy.com\/en\/sin-categorizar\/how-to-be-a-foreigner-self-employed-in-spain-definitive-guide\/\">Self-employed<\/a> (Aut\u00f3nomo), <a href=\"https:\/\/gmtaxconsultancy.com\/en\/legal\/how-set-up-sl-spain\/\">Sociedad Limitada<\/a> (SL), <a href=\"https:\/\/gmtaxconsultancy.com\/en\/legal-es-en\/how-incorporate-sociedad-anonima-spain\/\">Sociedad An\u00f3nima<\/a> (SA), Sociedad Civil (SC), Sociedad Colectiva (SCo), Sociedad Comanditaria Simple (SCS), and Sociedad Comanditaria por Acciones (SCA).<\/p>\n<p>Let&#8217;s look at these structures to learn about their characteristics and advantages.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/types-of-companies-spain\/#Individual_Entrepreneur_Self-employed\" >Individual Entrepreneur (Self-employed)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/types-of-companies-spain\/#Sociedad_Limitada_SL\" >Sociedad Limitada (SL)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/types-of-companies-spain\/#Sociedad_Anonima_SA\" >Sociedad An\u00f3nima (SA)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/types-of-companies-spain\/#Sociedad_Civil_SC\" >Sociedad Civil (SC)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/types-of-companies-spain\/#Sociedad_Colectiva_SCo\" >Sociedad Colectiva (SCo)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/types-of-companies-spain\/#Sociedad_Comanditaria_Simple_SCS\" >Sociedad Comanditaria Simple (SCS)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/types-of-companies-spain\/#Sociedad_Comanditaria_por_Acciones_SCA\" >Sociedad Comanditaria por Acciones (SCA)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/types-of-companies-spain\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gmtaxconsultancy.com\/en\/law\/types-of-companies-spain\/#Frequently_asked_questions\" >Frequently asked questions<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Individual_Entrepreneur_Self-employed\"><\/span><strong>Individual Entrepreneur (Self-employed)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A sole proprietor, commonly known as a self-employed person, is a professional who operates a business activity on his or her own account. This type of entrepreneur assumes full responsibility for the debts and obligations of the business out of his or her personal assets. Although being self-employed offers simplicity and independence, it also entails personal liability risks.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sociedad_Limitada_SL\"><\/span><strong>Sociedad Limitada (SL)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Sociedad Limitada (SL) is a limited liability company whose capital is divided into shares or participations. The liability of the shareholders is limited to the amount of capital they contribute. This structure is suitable for small and medium-sized companies because of its flexibility and ease of administration.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sociedad_Anonima_SA\"><\/span><b>Sociedad An\u00f3nima (SA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Sociedad An\u00f3nima (SA) is a public limited company whose capital is divided into shares. Like the SL, the liability of the shareholders is limited to their capital contribution. SAs are usually used for larger companies and those that intend to be listed on the stock exchange in the future.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sociedad_Civil_SC\"><\/span><b>Sociedad Civil (SC)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Sociedad Civil (SC) is a company formed by two or more partners who contribute goods or services to a common business activity. Unlike other entities, the SC has no legal personality, and the partners have unlimited personal liability for the company&#8217;s obligations.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sociedad_Colectiva_SCo\"><\/span><b>Sociedad Colectiva (SCo)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Sociedad Colectiva (SCo) is a partnership in which all partners have unlimited and joint and several liability for the debts of the company. This structure is less common in modern business practices due to its high personal liability risks.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sociedad_Comanditaria_Simple_SCS\"><\/span><b>Sociedad Comanditaria Simple (SCS)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Sociedad Comanditaria Simple (SCS) is a partnership made up of two types of partners: the limited partners, who manage the company and have unlimited liability, and the limited partners, whose liability is limited to their capital contributions.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sociedad_Comanditaria_por_Acciones_SCA\"><\/span><b>Sociedad Comanditaria por Acciones (SCA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Sociedad Comanditaria por Acciones (SCA) is a variant of the SCS in which limited partners participate through shares. This structure combines elements of the SA and the SCS, offering a flexible option for certain companies.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><b>Conclusion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Selecting the <strong>right type of company<\/strong> is crucial for any entrepreneur <strong>starting a business in Spain<\/strong>. Each structure has its advantages and disadvantages in terms of liability, tax implications and administrative requirements. Entrepreneurs should seek professional advice to make informed decisions that suit their business objectives. Please contact our <a href=\"https:\/\/gmtaxconsultancy.com\/en\/tax-advice-barcelona\/\">tax advisors in Barcelona<\/a> regarding this topic.<\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Frequently_asked_questions\"><\/span><strong>Frequently asked questions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Can I change the legal structure of my company in Spain?<\/strong><\/li>\n<\/ul>\n<p>Yes, it is possible to change the legal structure of your company, but it involves legal and administrative procedures. It is essential to consult experts before making any changes.<\/p>\n<ul>\n<li><strong>What type of company is the most tax efficient in Spain?<\/strong><\/li>\n<\/ul>\n<p>The tax efficiency of a company depends on several factors, such as business activities, profits and individual circumstances. Consultation with tax experts is essential to determine the best option.<\/p>\n<ul>\n<li><strong>What are the tax advantages available to small businesses in Spain?<\/strong><\/li>\n<\/ul>\n<p>There are several tax incentives and deductions available to small businesses, such as reduced corporate tax rates and deductions for research and development expenses.<\/p>\n<ul>\n<li><strong>Is there a minimum capital requirement for all types of companies?<\/strong><\/li>\n<\/ul>\n<p>No, not all types of companies require minimum capital. The amount of capital required varies depending on the legal structure chosen.<\/p>\n<ul>\n<li><strong>Can foreigners set up companies in Spain?<\/strong><\/li>\n<\/ul>\n<p>Yes, foreign entrepreneurs can set up companies in Spain. They can choose from several types of companies, and the process is relatively straightforward with the right guidance.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Starting a business in Spain requires careful consideration of the legal and tax implications. There are several types of companies and entities, each with its own unique characteristics and tax treatment. In this article, we will explore the most common types of companies for tax purposes in Spain, including Self-employed (Aut\u00f3nomo), Sociedad Limitada (SL), Sociedad [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9421,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[623],"tags":[],"class_list":["post-9424","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/9424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/comments?post=9424"}],"version-history":[{"count":5,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/9424\/revisions"}],"predecessor-version":[{"id":13819,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/9424\/revisions\/13819"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media\/9421"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media?parent=9424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/categories?post=9424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/tags?post=9424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}