Limited Liability Company (LLC) 2026

Calculate corporate tax (25%/23% PMI) and compare total tax burden SL vs autonomous, including dividends and admin's IRPF.

Company Data

Comparison S.L. vs Autonomous

Total Tax Charge S.L.
22.465,50 EUR
Priced as a Self-Driving Vehicle
34.245,50 EUR
Savings Co. Ltd. vs Independent
+11.780,00 EUR
Percentage (Small Business (<$1M))23%
Base Value of the Company50.000,00 EUR
Percentage11.500,00 EUR
Dividend Tax Rate (19%)3800,00 EUR
Total Tax Charge S.L.22.465,50 EUR
Indicative calculation. Does not include administrator's pension contributions or accountant/financial costs.

Come utilizzare IS Sociedad Limitada (S.L.) 2026

Insert annual company profit

Useful income before taxes generated by S.L.

Fix administrator salary

The salary reduces the taxable income of the SL but is taxed as employment income in personal IRPF.

Indicate dividends for distribution

Dividends are taxed at 19% (based on savings) when distributed. The rest can remain in the SL.

Confrontation SL vs Autonomous

The tool estimates tax burden by comparing operating as a sole proprietorship and as an independent with the same revenues.

Suggerimenti

  • Benefits not distributed remain in the SL without being taxed with IRPF: Reinvesting in the company indefinitely postpones the tax.
  • The administrators' compensation must be provided for in the bylaws to be deductible for tax purposes.
  • Tax consolidation regime allows to offset losses of a controlled company with profits from another in the same group.
  • Small and medium-sized enterprises can claim deductions for R&D, training, and internationalization that reduce the IS rate.

Domande frequenti

When is it convenient to have an SL versus being autonomous?

From approximately €60,000 to €80,000 in annual profit, the SL is usually more efficient fiscally. Lower benefits can make the SL more expensive due to management costs, account deposits, and constitution fees.

What type of corporation tax does Spain have?

The general type of the IS is 25%. New creation companies pay 15% in the first two tax periods. Companies with a business size < $1 million apply 23%.

Do dividends pay taxes twice?

Is it the "double taxation": first the company pays IS (25%) on profit, and then the partner pays income tax on dividends (19-28%). So the actual total burden can be higher than apparent 25%.

Can the administrator not receive a salary?

If the statutes do not provide for compensation, the administrator may not receive a salary. However, if there is effective employment relationship, the Ministry of Finance may consider the activity as an employment relationship with obligation to pay taxes.