Free calculator
Freelancer vs Limited Company — Spain
Enter your expected annual net income and compare the total tax and social security burden between operating as a self-employed (autónomo) versus incorporating a Spanish Sociedad Limitada (SL).
Enter your income
Annual income after deductible expenses, before taxes and social security
Your salary is subject to IRPF income tax; remaining company profit is taxed at 25% Corporate Tax (IS)
Tax burden comparison
As Freelancer (Autónomo)
As Limited Company (SL)
This calculator is for guidance only. Consult a professional for personalized analysis. Simplified calculation: does not account for personal deductions, new company reduced IS rate (15%), sector-specific agreements, dividends, or additional deductible expenses.
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When does incorporating a company make sense in Spain?
Choosing between operating as a self-employed freelancer (autónomo) or incorporating a Spanish Sociedad Limitada (SL) is one of the most impactful fiscal decisions for an independent professional. In general terms, the SL becomes more advantageous when annual net profits exceed €40,000–60,000, though the exact threshold depends on many individual factors.
Freelancers are taxed under IRPF on their total net income (up to 47% at higher brackets) and additionally pay Social Security contributions, which under Spain's 2026 income-based contribution system range from approximately €200/month (minimum bases) to over €590/month. The SL, by contrast, pays Corporate Tax at 25% (15% for the first two years of new companies), and only the director's salary is subject to IRPF.
The decision must also weigh the additional administrative overheads of an SL (accounting, annual accounts filing, potential audit requirement), limited liability protection, corporate image, access to financing, and the strategy for extracting company profits (dividends, expenses, loans). Visit our Entity Management and tax advisory services for a personalised analysis.
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Key concepts
This tool provides a directional estimate. A specialist can analyse your specific situation in detail.
Methodology and sources
Assumptions applied by this calculator
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IRPF brackets
state scale 2026 (Ley 35/2006). No regional or personal deductions applied.
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Autónomo Social Security
2026 contribution table by real income (RD 504/2022). No new autónomo flat-rate discount modelled.
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SL
IS at 25% (15% for new companies in first two periods — checkbox optional). Managing director must also be registered as autónomo (RETA).
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No dividend extraction, no deductible business expenses, no flexible remuneration beyond salary modelled.
Official sources
Last updated: 2026-01-15
This calculator provides an estimate for informational purposes. It does not replace professional advice. Results may vary based on personal circumstances and regulatory changes. Consult an advisor for personalized planning.
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Our advisors will analyse your specific situation and recommend the most tax-efficient structure from both a fiscal and legal perspective.