Autónomo or limited company
This page does not pick the legal form. What changes, if you compare an autónomo with a limited company, is the tax and the date for adapting the invoicing system.
Income tax or corporate tax
An individual autónomo declares the activity’s profit on income tax. A limited company is taxed under corporate tax. They are not the same tax and not the same calendar. The choice is yours, with the facts of your case, not a line from this guide.
- Autónomo: income tax.
- Limited company: corporate tax.
- This page does not choose for you.
Two adaptation dates, and a test period
A company that files corporate tax adapts its invoicing system before 1 January 2027. An autónomo adapts it before 1 July 2027. Until then it is a test period. Factura Fácil invoices for the profile you set up. The calendar is in VeriFactu for autónomos.
Common questions
Is a limited company the better choice?
This page does not tell you which to choose. The tax changes, income tax or corporate tax, and so does the date for adapting the invoicing system.
Does the app invoice differently by profile?
It invoices for the profile you set up. It does not change your legal form on the census or at the companies registry.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.