what is it and how is it managed?

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This guide is essential for freelancers considering becoming a corporate sole proprietor. Understanding the key differences, advantages and tax obligations can help you make informed and strategic decisions for growing your business.

Content

What is a corporate self-employed person?
How to register as a corporate self-employed person?
Legal and tax aspects of the corporate freelancer
Legal Responsibilities
Calculation of the salary of a corporate self-employed person
Advantages and disadvantages of corporate self-employment
Conclusion
Frequently Asked Questions
What is a corporate self-employed person?
A corporate self-employed person is a person who has established a commercial company and who performs management or direction tasks within said company.

This figure is common in limited liability companies (LLC) or public limited companies (SA) where one or more of the partners work in the company and, in addition, have effective control over it. Read on to find out how to benefit from registering as a corporate self-employed person.

Differences between self-employed and corporate self-employed
The main difference between a self-employed person and a self-employed person in a company lies in the structure of the company.

Unlike a self-employed individual, a self-employed corporate owner manages his or her business under a corporate structure, which allows him or her to separate his or her personal assets from those of the company.

Furthermore, corporate self-employed workers have different tax and legal obligations, and their Social Security contributions are usually higher.

How to register as a corporate self-employed person?
To be considered a corporate freelancer, you must have at least 25% of the company's share capital or 50% if you share management with immediate family members.

It is also necessary to carry out management and leadership tasks within the company.

Select the appropriate corporate structure
The choice of corporate structure depends on several factors, including the size of the company, the number of partners and the type of economic activity that will be carried out with shares or interests.

Necessary documentation
To register as a self-employed person, you need to submit several documents, including:

Deed of incorporation of the company
Certificate of registration in the Commercial Registry
DNI or NIE of the partners
Tax Identification Number ( NIF ) of the company
Registration in the Tax on Economic Activities (IAE).
Where and how to apply?
The application to register as a corporate self-employed uae email list person is submitted to the Tax Agency and to Social Security.

First, you must register the company in the Commercial Registry and obtain the NIF. Then, you must register with the IAE and, finally, register with the Special Regime for Self-Employed Workers (RETA).

Legal and tax aspects of the corporate freelancer
The legal and tax aspects of corporate self-employment involve specific obligations in management, contributions and responsibilities within a company.

Tax obligations
VAT and personal income tax returns : self-employed corporate individuals must submit quarterly and annual VAT and personal income tax returns.

This involves keeping rigorous accounting records and meeting the deadlines established by the Tax Agency.

Can a corporate self-employed person access the flat rate?

The flat rate is a benefit that reduces the self-employed fee during the first years of activity.

However, corporate self-employed workers cannot benefit from the flat rate, as this is intended for self-employed individuals.