Business Structure Spain — Autónomo vs S.L. for Foreigners

Setting up to work legally in Spain? We compare autónomo registration vs. forming an S.L. — by tax burden, social security costs, liability and admin — so you choose right the first time.

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What's covered in this consultation

  • Autónomo (self-employed): registration process, social security costs (cuota de autónomos), tax obligations
  • Sociedad Limitada (S.L.): formation process, costs, minimum capital, ongoing compliance
  • Tax comparison: IRPF vs Impuesto sobre Sociedades at your income level
  • Social security implications of each structure
  • When a Spanish branch vs. a new company makes sense
  • Next steps: what to do after our consultation to set up correctly

How It Works

01

Send a WhatsApp or book a free intro call

Describe your situation in a few lines. We'll confirm we can help and suggest the right consultation type. No commitment required — the first reply is always free.

02

We listen in your language and map your situation

Tell us everything. We speak English, Ukrainian, Spanish, Russian, Polish, Italian and Bulgarian. We'll ask the right questions and give you a complete picture of your legal and tax position.

03

You leave with a clear action plan

Not 'consult a lawyer.' Specific next steps, documents needed, deadlines to know, and — if your case needs full legal handling — a direct introduction to the LexDixit team.

Frequently Asked Questions

Do I need to become autónomo to work legally in Spain?

If you are self-employed, freelancing, or running a one-person business in Spain, registering as autónomo is generally required. However, there are nuances: if you work exclusively for non-Spanish clients on a Digital Nomad Visa, the requirements differ. We clarify exactly what applies to your situation.

How much does autónomo cost per month?

The autónomo social security contribution (cuota) in 2024 starts at approximately €200/month for low earners and rises with income under the new real-income based system. There are tarifa plana (flat rate) discounts for new autónomos. We calculate your expected costs based on your income projection.

What is the minimum capital for a Spanish S.L.?

The minimum share capital for an S.L. is €3,000, which must be fully paid up at formation. Since 2022, there is also the Sociedad Limitada de Formación Sucesiva (SLFS) which requires only €1 but has profit retention requirements until €3,000 is built up.

Can a foreigner register as autónomo in Spain?

Yes, but you need a valid residence permit or work authorisation, a NIE/TIE number, and in some cases a specific work visa or permit that allows self-employment. EU citizens can register as autónomo directly. Non-EU citizens on a standard residence permit often need a specific autónomo authorisation.

When does it make financial sense to switch from autónomo to S.L.?

A common rule of thumb is when your net profit exceeds approximately €40,000–€50,000 per year — at this point, the S.L.'s 25% corporate tax rate often becomes more efficient than the IRPF progressive rates. But this depends heavily on how you pay yourself from the company. We model your specific numbers in consultation.

Free express diagnostic of your situation

In 15 minutes we'll tell you whether this solution fits you and what to do next. Send us a WhatsApp — we usually reply within 2 hours.