¿Emprendo como autónomo o como sociedad?

1 imagen

Cuando se decide emprender una actividad en solitario, una de las principales dudas que surgen es, si establecerse como autónomo o constituir una sociedad limitada. A continuación, analizaremos las principales diferencias entre ambas figuras:

Tiempo y coste:

  • Autónomo

Por definición, es la forma más sencilla y rápida de emprender una actividad empresarial o profesional. El tiempo necesario para constituirse como autónomo es reducido, ya que solo hay que cumplir con dos trámites: darse de alta en la Seguridad Social y en Hacienda.

Respecto al coste de constitución, éste es prácticamente nulo, ya que por ley no se debe desembolsar ningún capital previo.

  • Sociedad Limitada

Debido a un mayor número de trámites a realizar, la media de días que se necesitan para que una sociedad limitada se encuentre totalmente operativa es de 30 días.

Respecto a los costes de constitución, por un lado, hay que tener en cuenta que se deberá desembolsar en la cuenta bancaria de la empresa, el capital mínimo de 3.000 euros, y por otro lado, habrá que considerar los honorarios de los profesionales que intervienen, como son el notario o el Registro Mercantil, estos costes podrían oscilar entre los 400 y 600 euros.

Responsabilidad:

  • Autónomo

Personalmente, considero que esta variable es la que más hay que valorar a la hora de establecerse como autónomo, ya que, la responsabilidad que asume el autónomo con su actividad empresarial o profesional es “ilimitada”, y por lo tanto, responde con todo su patrimonio tanto empresarial como personal de las acciones de su actividad. Hay que tener en cuenta que, si se está casado en régimen de gananciales, el patrimonio del matrimonio también respondería ante las deudas derivadas de la actividad de la empresa. Por esta razón, es de vital importancia analizar el grado de riesgo que entraña la actividad, y si éste es muy elevado, convendrá entonces constituir una sociedad, obviando cualquier otra desventaja.

  • Sociedad Limitada

En una sociedad, la responsabilidad está limitada al patrimonio empresarial, de manera que, el patrimonio personal del empresario está protegido.

Obligaciones contables y fiscales:

  • Autónomo

El autónomo está obligado a llevar una serie de libros contables que deberá presentar ante Hacienda en caso de inspección, se trata de los libros registro de ingresos y gastos, facturas recibidas y emitidas, y el libro registro de bienes de inversión.

En materia fiscal, el autónomo deberá tributar IRPF; que podrá oscilar entre el 19% y el 45% según los ingresos, e IVA.

  • Sociedad Limitada

La sociedad deberá llevar un registro de la contabilidad de forma oficial, conciliar bancos y realizar y presentar las Cuentas Anuales en el Registro Mercantil de forma anual.

Una sociedad debe tributar IVA e Impuesto sobre Sociedades de un 25% fijo anual, por lo tanto, a nivel fiscal podría ser más beneficioso establecerse como sociedad, ya que, como autónomo se puede llegar a tributar cantidades mucho más elevadas por IRPF a medida que incrementan los ingresos.

Cuota de autónomo:

  • Autónomo

Actualmente, la Seguridad Social ofrece la posibilidad de que los nuevos emprendedores, se acojan a la bonificación de la cuota de autónomo durante un máximo de 18 o 30 meses según la edad del emprendedor. Una vez agotada la bonificación, se deberá pagar la cuota ordinaria mínima que actualmente está en los 267 euros mensuales.

  • Sociedad Limitada

Los socios y administradores de una sociedad deben cursar el alta como autónomos societarios y abonar una cuota mínima de 319 euros mensuales. Un importante inconveniente que sufre éste colectivo, es que, actualmente no pueden acogerse a la tarifa plana de la cuota de autónomo.

CONCLUSIÓN

Una vez explicadas las principales diferencias entre ambas figuras, es importante que el emprendedor analice su situación personal, se asesore adecuadamente y decida que figura le resulta más beneficiosa. Desde Asesoría Siro, os ofrecemos todo el apoyo necesario en vuestros primeros pasos de constitución, así como en el trayecto futuro de vuestra empresa.

“Todo parece imposible hasta que se hace”

Nelson Mandela

Acerca de Laura Sillo Rodríguez

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