Autónomo societario (corporate self-employed)

This is the usual situation of a partner who also runs their own SL, or of a partner who works in it and controls a large part of the capital, alone or together with family. Even though they work for the company, they do not contribute as an employee but under RETA, and the rules may set a specific minimum base for them.

The company invoices clients and pays Impuesto de Sociedades on its profit. The partner is paid by the company through a payslip or an invoice, depending on the case, and that pay is taxed in their IRPF. The company withholds the corresponding amount and pays it to the tax agency every quarter.

The typical mistake is thinking that, once you have an SL, you no longer need to register as autónomo. Another is paying the partner's quota from the company account without recording it properly in the books. It helps to decide from the start who pays the quota and how it is recorded.

It is linked to RETA, the TGSS and Impuesto de Sociedades. In kontora the SL's books are kept in double entry and the modelos are prepared box by box, with deadline reminders.

Guides that use this term

• How to pay yourself from your own Spanish SL: director's remuneration, invoice or dividend
• Autónomo or SL: what suits you and when
• Self-employed social security contributions in Spain 2026: the complete bracket table and how to work out yours
• Spain's flat rate for new autónomos in 2026: what you really pay, who qualifies and how long it lasts

Related terms

• Autónomo: An autónomo is a self-employed individual who works independently in Spain and bears the financial risk of their own business.
• IRPF: IRPF is Spain's personal income tax, applied to the earnings of individuals, including self-employed workers.
• Impuesto de Sociedades: Impuesto de Sociedades is the tax charged on the profits earned by Spanish companies, such as an SL or SA, instead of the personal income tax that individuals pay.
• RETA: RETA is the special social security scheme that self-employed workers, including corporate autónomos, contribute to in Spain.
• TGSS: The TGSS is the body that manages registration, deregistration, and collection of social security contributions in Spain, including the monthly quota paid by self-employed workers.

Full glossary