Guide: Work & Taxes
Autonomo vs SL Company in Spain: Which Structure Fits You
A practical 2026 guide for expats moving to Spain, comparing Autonomo vs SL company structures. Understand the key differences, requirements, and steps to choose the right fit.
Spain can absolutely improve your quality of life, but bureaucracy and planning mistakes can make this part of the move expensive. This guide covers Autonomo vs SL Company in Spain: Which Structure Fits You so you can choose the right legal structure before committing to contracts, pricing, and compliance workload.
Last reviewed on February 11, 2026. Rules, office criteria, and processing times can change. Confirm current requirements with official sources before filing or paying fees.
Clear promise
By the end of this guide, you should be able to make a confident go/no-go decision and execute the next steps without guessing.
Quick reality check
This guide is most relevant if:
- You are planning to work as an independent professional (autónomo) or establish a small business in Spain.
- You need to understand the differences in tax, social security, and legal liability between these two structures.
This guide will be less directly applicable if:
- You are primarily seeking traditional employment with a Spanish company (as an employee).
- Your business has complex legal requirements that go beyond the scope of autónomo or a standard SL.
Decision questions to answer first
- What revenue and risk profile makes each structure sensible?
- How much admin complexity can you manage at your current stage?
- Do clients or partners require one structure over the other?
Step-by-step main guidance
1. Model year-one economics under both structures.
2. Estimate administrative overhead and support costs realistically.
3. Validate client/commercial constraints before deciding.
4. Choose structure and execute registration in sequence.
5. Set quarterly review point to confirm decision still fits.
Costs, timing, and required documents
Use these ranges for planning, not as guarantees. Actual times can vary significantly.
- Initial assessment & decision making: 1 to 2 weeks (e.g., comparing options, gathering financial projections).
- Autónomo registration: 1 to 3 days (relatively quick once documents are ready).
- SL Company incorporation: 2 to 4 weeks (involves notary, Mercantile Registry, and tax agency steps).
Core information and documents to prepare:
- Financial Projections: Detailed revenue forecast and expense assumptions for the first 12-24 months.
- Client/Commercial Requirements: Any specific demands from clients or partners regarding your legal structure.
- Comparative Analysis: Tax and social security models for both autónomo and SL options, tailored to your projected income.
- Cost Estimates: Full breakdown of setup and ongoing compliance costs for each structure (e.g., notary fees, registry fees, gestor/accountant costs).
- Risk & Liability Assessment: Evaluation of personal liability exposure and how each structure addresses it, aligned with your growth plans.
Common mistakes and how to avoid them
- Choosing structure only on tax headline without admin/risk context.
- Ignoring how client procurement rules affect eligibility to contract.
- Accepting work terms before confirming permit and registration compatibility.
Final action plan: what to do this week
- Build side-by-side model for tax, admin cost, and liability.
- Check whether your main clients have legal-entity requirements.
- List minimum compliance tasks for each route.
- Decide initial structure and implementation timeline.