Corporate self-employed

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The figure of the corporate self-employed person is not something that is known as the self-employed or the employed person does. And despite everything, it can be a way in which you save and earn more at the same time.

This is why, on this occasion, we intend to help you discover what is the corporate self-employed, what the requirements are for this figure, how they charge their job, and how much they pay as a Social Security rate.

What is an autonomous company?

Simply put, a clear term for autonomous company would be "That person who decides to establish a commercial company or a company". However, it goes a little further. In this circumstance, a self-employed person is a person, regularly autonomous, who either belongs to a company because they have put in a capital that enables them to have a certain amount of the company; or decided to create a company or company, and that, therefore, is registered in the Special Regime for Self-Employed.

Therefore, we talk about alguien que ocupe un puesto directivo en una compañía, ya be como director o como asesor, pero que además pueda prestar servicios a esta compañía.

Difference between autonomous and autonomous company

Now comes the big question: what truly differentiates a freelancer from a corporate freelancer?

On the one hand, we speak of figure, that of the autonomous company, which is part of a company or constitutes it and that, therefore, it has a stake in it in accordance with the capital it puts in. In the case of the self-employed, they have no company.

However, and it is something with which the difference between the two figures is very easily noticed, the BIG difference is in their responsibility.

Time a self-employed person has to respond with all his private assets if something happens; In the case of an autonomous company, this is not the case, their responsibility is limited solely and exclusively to the participation they have made, be it 25, 33, 50% ...

Requirements to be autonomous

However, not all the self-employed of the RETA (Special Self-Employed Regime) can be an autonomous company. For this, they must meet a series of requirements in order to benefit (or not) from the conditions offered by this figure.

Among these requirements are:

• Have at least 25% of the capital stock of that company that has been incorporated (or is going to be incorporated) and that at the same time has functions in the direction or administration.
• Have at least 33% of capital and work in the company.
• Not having interests in the company, but living with a person who has at least 50% of their capital.
• It is not necessary that all these requirements are met, but with one of them, you could already fall within this figure.

How to register as a freelance company

Are you interested in knowing how to register as an autonomous company? It is essential that you bring all the documentation, or submit it online if feasible, to expedite the entire procedure. This is why, here we detail what you will need:

• Census declaration. You have this one with the 036 model where the economic activity that you exercise will be established (or the one that you are going to exercise if you have not started yet).
• Model TA 0521. It consists of a simplified request for registration, cancellation or variation of data in the special regime for the self-employed. What is it for? Well, so that, if you have not yet started as a self-employed person, you register as such (in an autonomous company), and if you are, to vary the data that Social Security has about you.
• Copy and original of the corporate deed. In other words, you have to prove that a company has been created and attach the supporting documents.
• Copy of your ID.

Therefore, the steps you must follow are:

• Go to the Mercantile Registry to register the company. In this circumstance, you must select the company name, make a public deed of incorporation, etc.
• Access Social Security to register as a self-employed person, and in this circumstance as an autonomous company.

How do you charge for the job?

Another of the doubts that the autonomous company generates is when it comes to charging for the work it does. However, it is not that complicated to understand and, in reality, there are two alternatives to do it.

Invoice the entity

Una de las primeras es emitir una factura solo que, en vez de ese client final, lo que se realiza es facturar a la sociedad. En esta circunstancia, ese trabajo sería como una actividad económica.

But does that carry VAT?

In fact, the one that clarifies this issue is the post 27.1 de la LIRPF (o Ley del Impuesto sobre la Renta de las People Físicas, para que la comprendas mejor), así como Consultas Vinculantes (concretamente V1147-15 y V1148-15). ¿Qué dicen ellos? Bueno, una factura debe llevar IVA si:

• Own means are used to carry out the activity that has been carried out.
• If you define a work schedule and a vacation schedule.
• If there is an economic risk (for example, that money is put to do the work, waiting to be paid later).
• You have a responsibility to the customer.
• If these requirements are not met, you will not have VAT.

As payroll

Another alternative is for each worker and staff to have a payroll, so that they are "employed" and, even when they are registered in the RETA, all their work is taxed as earned income.

How much does an autonomous company pay?

Finally, we are going to talk about the corporate employee quota, since it may be what interests you the most for this purpose. And, contrary to what you might think, the rate is not cheaper than that of the self-employed (at least if we compare it with both with the minimum base). Nowadays, the monthly fee is 367.84 euros, somewhat higher than that of a "normal" self-employed person.

You should pay attention that, in the same way that it happens with the freelancers quota, it can also vary annually, and it is almost always up, not down.