Company-owner autónomo

What do you want to know?

Type of companyYour share of the capital%

Your role in the companyCapital held by relatives you live with%

Your situation

Company-owner by presumption

Force of the rule

Open to evidence to the contrary

Rule that decides

art. 305.2.b), presunciones

How the answer about the regime is reached
Rule that was triggered	One quarter with management
Capital held by you and your family	33 %
The 3 % and the floor reach youletters b) and e)	Yes

This is a presumption «save evidence to the contrary»: you can rebut it by showing that you do not have effective control of the company.
Your share is above 33 % and below one third (33.33 %). In that band article 305.2.b) does not presume control and article 308 does count your dividends: the same law writes the threshold as a fraction in one place and as a round percentage in the other.

Educational information; not advice. Company-owner status is decided by the Social Security Treasury on your actual circumstances.

The €1,424.40 floor is the minimum base of contribution group 7 of the General Regime for 2026 (Orden PJC/297/2026, art. 3). The bands, the rates and the full contribution are in the self-employed contribution calculator.

Company-owner autónomo by Calculadora Capital