Autónomo or SL: which one to choose

What is the main difference between autónomo and SL?

An autónomo is an individual who works for themselves. An SL (sociedad de responsabilidad limitada) is a separate legal entity with members, a director and its own accounts. Here is a comparison on the main points:

Who is liable for debts: autónomo or SL?

An autónomo is liable for obligations with all present and future assets (Article 1911 Código Civil) [1]. The exception is the Emprendedor de Responsabilidad Limitada status (Ley 14/2013): it lets you shield from business debts a home worth up to €300,000 (a coefficient of 1.5 applies in cities with more than a million inhabitants) and equipment. The protection does not apply in cases of fraud or gross negligence [3].

In an SL, members are not personally liable for the company’s debts [2]. One caveat: while capital is below €3,000, on liquidation the members are jointly liable for the difference between €3,000 and the subscribed capital [2]. Personal guarantees on loans bring the liability back to you.

How do taxes differ for an autónomo and an SL?

An autónomo pays IRPF on all net income according to the tax scale (what IRPF is). An SL pays impuesto sobre sociedades on its profit. According to AEAT, the general rate for 2024-2026 is 25%. Micro-enterprises (turnover in the previous year below €1,000,000) pay 19% on the first €50,000 of the base in 2026 and 21% on the rest. New companies carrying on an activity pay 15% in the first tax period with a positive base and in the following one [4].

Company tax is not the end of the story. Dividends received by a member count as savings income under Articles 25, 46 and 49 of the Ley IRPF [5]. The state part of the savings scale for tax year 2025 ranges from 9.5% to 15%, and the regional part is added to it [6]. What you need to compare is the tax on the money you take out for yourself, not the company rate on its own.

How do Seguridad Social contributions differ?

An autónomo pays contributions based on net income for the year: the rate is 31.5%, with a monthly base of between 653.59 and €5,101.20 [8]. If you run an SL as director or employee and control it (presumed with a stake of at least a third of the capital, or at least a quarter if you have management functions), Article 305.2.b LGSS includes you in RETA [7]. For you, the minimum base cannot be lower than the minimum base of group 7 of the general scheme, which in 2026 is €1,424.40 [7][8]. At 31.5% that comes to about €448.69 a month; this is an editorial calculation. The deduction for general expenses when calculating income for such people is 3%, not 7% [9].

When calculating the base, all income from the company is taken into account: salary and dividends, if you hold at least 33% of the capital, or at least 25% for a director [7]. More on the amounts: cuota autónomo 2026.

Which should a foreigner with a residence permit choose?

A freelancer on a DNV working for foreign clients usually registers as an autónomo: UGE confirms that an autónomo can obtain a DNV with a commercial contract of at least three months [10]. We did not find in public sources how UGE assesses work through your own SL when checking the 20% limit on Spanish clients. Documents for company owners are covered in the article income for the DNV. A cuenta propia permit is issued for a specific activity, so the business form is decided before applying: cuenta propia. Setting up an SL as a non-resident: opening an SL as a non-resident. Residence grounds by type of activity are summarised in the overview residence permit in Barcelona; route cards: DNV and residence permit with work.

What depends on the case

The choice depends on income, risks, plans to hire staff, client requirements and your residence status. There is no official threshold above which an SL is more advantageous: the calculation is based on your figures and region. Check the option with a gestor and a lawyer.

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.