A sociedad civil with a professional object
Not every sociedad civil is taxed the same way. A mercantile or professional object changes the tax. Confirm it before you invoice.
Mercantile or professional
A sociedad civil with a mercantile object is in corporate tax. A professional sociedad civil can remain in income attribution, and then the partners declare their share on income tax. Do not assume the regime: check yours on the census and in the deed.
- Mercantile object: corporate tax.
- Professional: it can stay in income attribution.
- Confirm which one yours is.
Do not invoice the firm’s work as an autónomo
If the engagement belongs to the firm, the invoice goes out in its name and with its tax ID. Do not issue it as an individual autónomo for the same work. Factura Fácil does not choose the entity type: it invoices for the profile you set up.
Common questions
Is every sociedad civil in corporate tax?
No. One with a mercantile object is. A professional one can remain in income attribution. Confirm yours.
Can I invoice the firm’s jobs myself?
Not as an individual autónomo for the firm’s work. The invoice belongs to the entity. The app does not choose the entity type.
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.