Civil Society and Joint Ownership

Civil Society and Joint Ownership

No minimum capital is needed; the initial formalities are quick and simple, with a minimum cost.

As with self-employed people, payable taxes are based on profit. They have no legal personality; in the event of debts, the associates are personally liable in a joint and subsidiary manner.

It can be said that Joint Ownership is the simplest way of self-employed organization.

Regarding Civil Societies, since 01/01/2016 they will be subject to Company Tax when they have a commercial form.

  • CREATION: contract among the parties, tax self-assessment (or exemption)
  • TAX AUTHORITIES: IAE (alta de inicio de actividad)
  • SOCIAL SECURITY: RETA registration, CCC request, worker registration
  • LOCAL AUTHORITIES: municipal licenses and permits
  • OTHER FORMALITIES: visitors’ book, electronic signature, claim forms, work calendar, data protection, contracts, Junta de Andalucía’s registration