Business Structures in Spain: A Comprehensive Analysis
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Understanding Business Structures in Spain
Sole Proprietorship (Autónomo)
- Single Member: Operated by one individual.
- No Minimum Capital: Does not require a specific initial capital contribution.
- Income Tax: Subject to personal income tax.
- Liability: Unlimited personal liability.
- Social Security: Generally registered under the self-employed (Autónomo) social security scheme.
Community of Goods (Comunidad de Bienes - CB)
- Minimum 2 Partners: Formed by at least two individuals.
- No Minimum Capital: Does not require a specific initial capital contribution.
- Income Tax: Partners are subject to personal income tax, proportional to their share.
- Liability: Partners have unlimited personal liability.
Civil Society (Sociedad Civil - SC)
- Minimum 2 Members: Requires