Emprenc com a autònom o com a societat ?

1 imagen

Quan es decideix emprendre una activitat en solitari, un dels principals dubtes que sorgeix és, si establir-se com autònom o constituir una societat limitada. A continuació, analitzarem les principals diferències entre les dues figures:

Temps i cost:

  • Autònom

Per definició és la forma més senzilla i ràpida d’emprendre una activitat empresarial o professional. El temps necessari per a constituir-se com autònom és reduït, ja que només cal complir amb dos tràmits: donar-se d’alta a la Seguretat Social i a Hisenda.

Pel que fa al cost de constitució, aquest és pràcticament nul, ja que per llei no s’ha de desemborsar cap capital previ.

  • Societat Limitada

Com a conseqüència d’un major nombre de tràmits a realitzar, la mitjana de dies que es necessiten perquè una societat limitada es trobi totalment operativa és de 30 dies.

Pel que fa als costos de constitució, d’una banda, cal tenir en compte que s’haurà de desemborsar en el compte bancari de l’empresa, el capital mínim de 3.000 euros, i d’altra banda, caldrà considerar els honoraris dels professionals que intervenen, com són el notari o el Registre Mercantil, aquests costos podrien oscil·lar entre els 400 i 600 euros.

Responsabilitat:

  • Autònom

Personalment, considero que aquesta variable és la que més cal valorar a l’hora de establir-se com autònom, ja que, la responsabilitat que assumeix l’autònom amb la seva activitat empresarial o professional és “il·limitada”, i per tant, respon amb tot el seu patrimoni tant empresarial com personal de les accions de la seva activitat. Cal tenir en compte que, si s’està casat en règim de guanys, el patrimoni del matrimoni també respondria davant dels deutes derivats de l’activitat de l’empresa. Per tant, és de vital importància analitzar el grau de risc que comporta l’activitat, i si aquest és molt elevat, convindrà llavors constituir una societat obviant qualsevol altra desavantatge.

  • Societat Limitada

En una societat, la responsabilitat està limitada al patrimoni empresarial, i per tant, el patrimoni personal de l’empresari està protegit.

Obligacions comptables i fiscals:

  • Autònom

L’autònom està obligat a portar una sèrie de llibres comptables que ha de presentar davant d’Hisenda en cas d’inspecció, es tracta dels llibres registre d’ingressos i despeses, factures rebudes i emeses i el llibre registre de béns d’inversió.

En matèria fiscal, l’autònom haurà de tributar IRPF; que pot oscil·lar entre el 19% i el 45% segons els ingressos i IVA.

  • Societat Limitada

La societat ha de portar un registre de la comptabilitat de forma oficial, conciliar bancs i realitzar i presentar els Comptes Anuals al Registre Mercantil de forma anual.

Una societat ha de tributar IVA i Impost sobre Societats d’un 25% fix anual, per tant, a nivell fiscal podria ser més beneficiós establir-se com a societat, ja que com a autònom, es pot arribar a tributar quantitats molt més elevades per IRPF a mesura que incrementen els ingressos.

Quota d’autònoms:

  • Autònom

Actualment la Seguretat Social ofereix la possibilitat de que els nous emprenedors, s’acullin a la bonificació de la quota d’autònom durant un màxim de 18 o 30 mesos segons l’edat de l’emprenedor. Un cop esgotada la bonificació, s’haurà de pagar la quota ordinària mínima que actualment està en 267 euros mensuals.

  • Societat Limitada

Els socis i administradors d’una societat han de cursar l’alta com autònoms societaris i abonar una quota mínima de 319 euros mensuals. Un important inconvenient que pateix aquest col·lectiu, és que, actualment no poden acollir-se a la tarifa plana de la quota d’autònom.

CONCLUSIÓ

Un cop explicades les principals diferències entre les dues figures, és important que l’emprenedor analitzi la seva situació personal, s’assessori adequadament i decideixi que figura li és més beneficiosa. Des de Assessoria Siro, us oferim tot el suport necessari en els vostres primers passos de constitució, així com en el trajecte futur de la vostra empresa.

“Tot sembla impossible fins que es fa”

Nelson Mandela

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