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

132 comentarios

  1. buy viagra cialis cialis
    tadalafilprof.com – cialis erections

  2. how to take cialis cialis coupon
    tadalafilprof.com – cheapest cialis web prices

  3. what is cialis used for cialis
    bestpricemedz.com cheap cialis

  4. fastest delivery of cialis buying online buy generic cialis
    bestpricemedz.com cialis generic

  5. what is cialis used for cialis
    bestpricemedz.com generic viagra

  6. Знаете ли вы?
    Первая абсолютная чемпионка турнира Большого шлема похоронена в могиле для бедняков.
    Бывший министр финансов удостоился высшей государственной награды за распространение знаний о психических расстройствах.
    Копенгагенский собор пришлось выстроить заново после визита англичан в 1807 году.
    В Чехословакии и СССР был свой «поцелуй победы».
    Андрогинный псевдоним не спас автора от расшифровки.

    http://arbeca.net

  7. prescription meds without the prescriptions viagra without doctor prescription
    onlinepharmacyero.com

  8. over counter viagra walgreens viagra without a doctor prescription
    order cialis from india

  9. female viagra pills viagrawithoutdoc viagra without a doctor prescription
    how to order viagra online from india

  10. viagra results viagra prices
    order viagra pills

  11. cialis without doctor prescription
    http://tadalafilprof.com

  12. “Enough!” He (I presumed) walked up to me, demonstrating that I had a head of height in advantage, and gestured imperiously for Bekhat to move away from me. Given the circumstances, what could she do but obey? As she did so, a pair of the brutes moved from their line to flank her, though they did nothing more.
    http://ryaninvestmentsllc.com/__media__/js/netsoltrademark.php?d=1080pxvideos.com
    The little man drew from one sleeve a small stick, looking as though he had pulled it from a bush to scrape his teeth on his way over, and dragged it along the ground in a circle around me. As he completed the circle he spat on the joining and straightened again.

    I grew alarmed as he drew a small knife from somewhere or other, but he only cut his own finger and splashed a few drops on to the dust. “Now, creature,” he said, looking me in the eyes at last. “Simply walk over my circle, return to your home, prove me wrong, and we shall trouble you no more.”

  13. how long does viagra last sildenafil

  14. generic viagra without subscription cheap viagra

  15. can buy viagra yahoo
    viagra

  16. buy viagra cheap online no prescription
    generic viagra without subscription

  17. She flicked off the lights and pushed him against the wall. A frame fell face down on the floor and shattered next to them. She didn’t allow him to take notice. She bit at his bottom lip, tugging his face, commanding him to follow her lead as she walked backwards down the hallway, deeper into the darkness, her darkness. And he, submitting to her bestial strength, simply weaved his fingers into the rust of her hair and bowed to her dominion. Like a lowly, unassuming insect, captivated by her hellfire glow.
    http://crossroadstechnologies.net/__media__/js/netsoltrademark.php?d=1080pxnxx.com
    Halfway down the hall, she slammed him back first into the wall again, harder than before — no frames there that time. She clawed at his chest under his shirt as she ate his kiss once more and bit down his neck; the groans he breathed out into the obscurity flinched sharply as her fangs grew less and less forgiving.

    His buckle caught the flash of lamplight seeping in from somewhere outside as she tugged at the leather strap of his belt. She ran her fingers up and back down the front of his chest, back down to his waist, and unclasped his belt, plucking it from the loops with a single sliding pull. Feverishly, she tore his pants open and moved them, along with his boxers, down just enough to reveal his smug erection. With both palms on his board-firm chest, she smirked at him, kissed him once more, a little softer than before, and squatted down before him.

  18. buy genuine cialis
    buy viagra

  19. wholesale cialis pills
    sildenafil

  20. buy viagra now online
    buy viagra

  21. She flicked off the lights and pushed him against the wall. A frame fell face down on the floor and shattered next to them. She didn’t allow him to take notice. She bit at his bottom lip, tugging his face, commanding him to follow her lead as she walked backwards down the hallway, deeper into the darkness, her darkness. And he, submitting to her bestial strength, simply weaved his fingers into the rust of her hair and bowed to her dominion. Like a lowly, unassuming insect, captivated by her hellfire glow.
    http://alburex.com/__media__/js/netsoltrademark.php?d=1080pxnxx.com
    Halfway down the hall, she slammed him back first into the wall again, harder than before — no frames there that time. She clawed at his chest under his shirt as she ate his kiss once more and bit down his neck; the groans he breathed out into the obscurity flinched sharply as her fangs grew less and less forgiving.

    His buckle caught the flash of lamplight seeping in from somewhere outside as she tugged at the leather strap of his belt. She ran her fingers up and back down the front of his chest, back down to his waist, and unclasped his belt, plucking it from the loops with a single sliding pull. Feverishly, she tore his pants open and moved them, along with his boxers, down just enough to reveal his smug erection. With both palms on his board-firm chest, she smirked at him, kissed him once more, a little softer than before, and squatted down before him.

  22. cheap generic viagra on line
    viagra pills

  23. how to buy levitra
    sildenafil

  24. buy cheap generic cialis online
    online viagra

  25. buy genuine viagra
    sildenafil

  26. She flicked off the lights and pushed him against the wall. A frame fell face down on the floor and shattered next to them. She didn’t allow him to take notice. She bit at his bottom lip, tugging his face, commanding him to follow her lead as she walked backwards down the hallway, deeper into the darkness, her darkness. And he, submitting to her bestial strength, simply weaved his fingers into the rust of her hair and bowed to her dominion. Like a lowly, unassuming insect, captivated by her hellfire glow.
    https://dms.netmng.com/si/cm/tracking/clickredirect.aspx?siclientId=2877&IOGtrID=6.309395&sitrackingid=56146171&sicreative=11414244993&redirectUrl=https://1080pxnxx.com
    Halfway down the hall, she slammed him back first into the wall again, harder than before — no frames there that time. She clawed at his chest under his shirt as she ate his kiss once more and bit down his neck; the groans he breathed out into the obscurity flinched sharply as her fangs grew less and less forgiving.

    His buckle caught the flash of lamplight seeping in from somewhere outside as she tugged at the leather strap of his belt. She ran her fingers up and back down the front of his chest, back down to his waist, and unclasped his belt, plucking it from the loops with a single sliding pull. Feverishly, she tore his pants open and moved them, along with his boxers, down just enough to reveal his smug erection. With both palms on his board-firm chest, she smirked at him, kissed him once more, a little softer than before, and squatted down before him.

  27. order viagra india online
    viagra online

  28. order viagra with no prescription online
    sildenafil

  29. She flicked off the lights and pushed him against the wall. A frame fell face down on the floor and shattered next to them. She didn’t allow him to take notice. She bit at his bottom lip, tugging his face, commanding him to follow her lead as she walked backwards down the hallway, deeper into the darkness, her darkness. And he, submitting to her bestial strength, simply weaved his fingers into the rust of her hair and bowed to her dominion. Like a lowly, unassuming insect, captivated by her hellfire glow.
    http://www.calculustutoring.biz/__media__/js/netsoltrademark.php?d=1080pxnxx.com
    Halfway down the hall, she slammed him back first into the wall again, harder than before — no frames there that time. She clawed at his chest under his shirt as she ate his kiss once more and bit down his neck; the groans he breathed out into the obscurity flinched sharply as her fangs grew less and less forgiving.

    His buckle caught the flash of lamplight seeping in from somewhere outside as she tugged at the leather strap of his belt. She ran her fingers up and back down the front of his chest, back down to his waist, and unclasped his belt, plucking it from the loops with a single sliding pull. Feverishly, she tore his pants open and moved them, along with his boxers, down just enough to reveal his smug erection. With both palms on his board-firm chest, she smirked at him, kissed him once more, a little softer than before, and squatted down before him.

  30. where can i buy viagra in la http://aralenph.com – aralen viagra super force 100mg 100mg pills

  31. cialis viagra sale canada http://tadal24ph.com – generic tadalafil buy cialis brand online

  32. She flicked off the lights and pushed him against the wall. A frame fell face down on the floor and shattered next to them. She didn’t allow him to take notice. She bit at his bottom lip, tugging his face, commanding him to follow her lead as she walked backwards down the hallway, deeper into the darkness, her darkness. And he, submitting to her bestial strength, simply weaved his fingers into the rust of her hair and bowed to her dominion. Like a lowly, unassuming insect, captivated by her hellfire glow.
    http://katajewelry.net/__media__/js/netsoltrademark.php?d=1080pxnxx.com
    Halfway down the hall, she slammed him back first into the wall again, harder than before — no frames there that time. She clawed at his chest under his shirt as she ate his kiss once more and bit down his neck; the groans he breathed out into the obscurity flinched sharply as her fangs grew less and less forgiving.

    His buckle caught the flash of lamplight seeping in from somewhere outside as she tugged at the leather strap of his belt. She ran her fingers up and back down the front of his chest, back down to his waist, and unclasped his belt, plucking it from the loops with a single sliding pull. Feverishly, she tore his pants open and moved them, along with his boxers, down just enough to reveal his smug erection. With both palms on his board-firm chest, she smirked at him, kissed him once more, a little softer than before, and squatted down before him.

  33. viagra online to buy http://tadal24ph.com – cialis generic where to buy viagra

  34. cialis sale toronto http://tadal24ph.com – cialis online cialis buy online

  35. cheapest place buy cialis http://alexa24ph.com – generic viagra buy cialis in india

  36. buy cialis with money order http://hydroxychloroquine24.com – plaquenil generic buy viagra kenya

  37. cheapest viagra super force http://zithazi.com – cheap zithromax viagra sale dc

  38. eeess asesoriasiro.com cialis 10 mg suficienteprice of cialis at boots Cialis Sale cialis and hydrochlorothiazidecialis consumer reviews

  39. viagra sale cheapest http://alexa24ph.com – viagra buy viagra manchester

  40. where can you buy viagra yahoo http://kaletra24.com – Lopinavir buy viagra cialis canada

  41. cialis to buy us http://hydroxychloroquine24.com – plaquenil online otc cialis

  42. cialis for sale in london http://kaletra24.com – Lopinavir mail order viagra uk

  43. cialis sales history http://tadal24ph.com – buy cialis buy levitra viagra

  44. buy levitra pills online http://alexa24ph.com – viagra online buy levitra online cheap

  45. brand levitra for sale https://www.sildwithdoctorprescription.com cheap viagra online australia

  46. cialis sale sydney buy viagra how to get cheap cialis

  47. order cialis with paypal cheap cialis cheap viagra gold

  48. how to buy viagra in uk http://tadmedz.com cheap generic levitra

  49. viagra buy new zealand pain meds online without doctor prescription what are cialis pills

  50. cheap viagra cialis online
    https://canpharmb3.com viagra wholesale

  51. cialis 20mg http://zithazi.com – cheap zithromax buy cialis online europe

  52. п»їcialis sale uk http://alexa24ph.com – viagra without a doctor prescription cheapest levitra 20mg

  53. buy viagra from canada online levitra prices – buy cheap viagra mexico

  54. cheap levitra online canadian pharmacy viagra – viagra sale women

  55. buy viagra vancouver levitra generic – buy viagra at boots

  56. Truly quite a lot of valuable knowledge. generic viagra

  57. buy viagra without prescriptions uk levitra 20 mg – is viagra over the counter

  58. when will cialis be generic cialis – cheapest way buy cialis

  59. You have made your stand very effectively.! online pharmacy

  60. buy levitra bayer buy generic viagra buy eli lilly cialis

  61. where can buy viagra red pill blue pill viagra cialis pills for cheap

  62. cheap viagra with mastercard where to buy cheap generic viagra buy cialis through paypal

  63. order viagra india online where to buy cheap viagra online order generic levitra online

  64. buy viagra uk tesco cialis buy toronto lilly cialis pills

  65. cost of viagra cialis vs viagra effectiveness order genuine viagra online

  66. order cialis usa price of cialis cialis pills look like

  67. cheap cialis sydney daily use of cialis where can i buy the viagra

  68. cialis super active buy how to buy a viagra cheap viagra 100mg

  69. generic cialis tadalafil best buys cialis coupon walgreens buy cialis and levitra

  70. buy cialis online from canada buy viagra no prescription viagra buy online

  71. cialis pills pictures cialis daily cost cheap cialis australia

  72. Cialis cialis generic cialis tolerance

  73. Cialis cialis online pharmacy cialis for peyronie

  74. Hello, reprove you http://cialisxtl.com in favour of news! where to get cialis sample
    viagra pills

  75. Hello, tender thanks you looking for information! viagra prices http://viapwronline.com I repost in Facebook.
    viagra 100mg

  76. Hello, recognition you in spite of information! I repost in Facebook

  77. Attractive component of content. I simply stumbled upon your web site and in accession capital to say that I get actually enjoyed account your blog posts. Any way I will be subscribing in your feeds and even I fulfillment you get entry to persistently rapidly. how to take cbd oil

  78. I was very happy to seek out this web-site.I needed to thanks for your time for this excellent read!! I undoubtedly having fun with each little bit of it and I have you bookmarked to take a look at new stuff you weblog post. kratom capsules

  79. And for a car buff in your life check out our 4 vol Vintage Brooklyn Auto Ads cialis generic

  80. Im obliged for the blog article.Much thanks again. Will read on… kamagra.

  81. I actually liked your site. I have an inquiry. Have you found out about HQClear TELEVISION antennas?
    https://netgate-kiev.blogspot.com/2019/06/hqclear-tv-t2.html
    Which antennas benefit terrestrial tv?
    What is the best antenna totally free TELEVISION? Ideal outside tv antenna for my area

  82. Canadian Pharmacies Retin A Treating Acne With Amoxicillin Pills Liberty Gabapentin viagra online Cialis Come Viagra Clomid Comment Concept Du Prendre Viagra Italia Farmacia

  83. Adult Doses Of Amoxicillin Viagra Available In India Kamagra Oral Jelly Wiki viagra online prescription Cos E Il Viagra Cialis 20 Mg Comprimes Pellicules

  84. Amoxicillin With Milk Levitra Coupons Priligy 30 Mg Ou 60 Mg viagra Kamagra Singapore Buy Zoloft On Line Levitra 5 Mg Prezzo

  85. Viagra Per Gli Anziani Keflex Vs Bactrim Side Effects Of Cialis generic cialis Cialis france acheter Chlamydia And Zithromax

  86. How Much Cialis Can I Take At One Time buy accutane in canada Cialis Pas Cher Nantes buy generic cialis online Kopa Levitra Pa Natet

  87. Omnic O Propecia Cipralex Viagra Ab Heute Billiger generic 5mg cialis best price Wirkung Viagra Cialis Canadiancialissources Propecia Winnipeg

  88. Zithromax Seizure Threshold cialis generic Generic Worldwide Progesterone Without Perscription Medicine Amoxicillin Erowid Cialis E Alcol

  89. Viagra Online Canada Pharmacy viagra Alli Shopping Secure Cheapeast Provera Worldwide Medication Overnight Amex Cialis 20mg Avis

  90. Buy Viagara Pills Purchase Discount Finasteride Cialis Billiger generic cialis canada Amoxicillin Urine Leakage Viagra Inyectable

  91. Propecia Time Results Hair Loss Drug Shelf Life Of Cephalexin viagra Generic Provera Legally By Money Order

  92. Viagra Professional 100mg Pills over seas orders for vardenafil Contraindicaciones Del Cialis

  93. Achat Kamagra Dijon Kamagra Soft Chews Amoxil Side cialis Cialis Funziona Davvero Kamagra Naturale A Buon Mercato

  94. Viagra Non Agisce Generika Viagra Shop generic cialis Levitra Impuissance Cialis Administracion Does Keflex Make Your Heart Race

  95. Amoxicillin And Indications Actos 45 Mg Tablets Online Order Us Pharmacie Cialis Sans Ordonnance viagra Lisinopril From India Pharmacy

  96. Buying Clomid Generico De Propecia Comprar Levitra cheapest cialis 20mg Levitra Receta

  97. Cialis De Laboratorios Lilly Priligy Farmacia Levitra Wirkung Lasst Nach buy viagra Clomid 50mg Posologie A

  98. Amoxicillin Rx 655 Quickest Canadian Prescriptions Cheapest Nonprescription Bactrim Order Kamagra Online

  99. Progesterone 400mg Gesterol Middlesbrough generic levitra on line Buy Alli Diet Pills Online

  100. Zithromax Pfizer 250 Mg Propecia En Perros Cialis Le Moin Cher donde comprar levitra en america Comprar Cialis Y Priligy Propecia Ansia Da Prestazione

  101. Levitra Lakemedel Cialis Durata Effetto Zoloft Without A Prescription Order Diflucan Online Rx Pharmaceutical

Deixa un comentari

L'adreça electrònica no es publicarà Els camps necessaris estan marcats amb *