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Company-owner autónomo

Check whether Spanish Social Security treats you as a company-owner autónomo, and what it costs.

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 triggeredOne quarter with management
Capital held by you and your family33 %
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.

Video: how to use the calculator

1

Three thresholds, and what changes is who proves what

Article 305.2.b) of the LGSS does not have one threshold: it has three, and what changes between them is who has to prove what. At half the capital or more the law "shall be understood, in every case" to find effective control, and that is a legal fiction that admits no evidence to the contrary. At one third of the capital, at one quarter if you have been assigned management duties, or where half the capital sits with shareholders you live with and are related to up to the second degree, control "shall be presumed, save evidence to the contrary". And where none of those circumstances applies, the closing paragraph lets the authorities prove control "by any means of evidence": there is no safe harbour below.

2

The two consequences, and neither is the rate

Being a company owner has two consequences for the contribution and neither of them is the rate. The first is in rule 4 of article 308.1.a): your monthly base cannot be lower than the minimum common-contingency base of contribution group 7 of the General Regime, which for 2026 article 3 of Orden PJC/297/2026 sets at 1,424.40 EUR a month. The second is in rule 2 of article 308.1.c): the generic-expense deduction that turns your income into the figure that selects your band drops from 7 % to 3 %.

3

The asymmetry between the two rules

The two rules do not reach the same people, and that asymmetry is worth money. The floor rule names letters k), b) and e) of article 305.2; the deduction rule names only letters b) and e). A collaborating family autónomo, who enters under letter k), is subject to the group 7 floor and keeps the 7 % deduction. And letters c) and d), industrial partners and joint owners, appear in neither: they are in the RETA in their own right and neither the floor nor the 3 % reaches them.

4

One third is written twice and the two do not match

The one-third threshold is written twice in the same law and does not say the same thing. Article 305.2.b).2 presumes control from "one third" of the capital, which is 33.33 %. Article 308.1.c) rule 1 brings your dividends into the contribution base from "33 %", a round percentage. Between 33.00 % and 33.33 % the law does not presume you control the company and does count what you take out of it. The calculator uses the exact fractions, not the rounding, and warns you when you land in that band.

5

Management duties are not the office of director

The two articles do not describe the role in the same words either. The 25 % presumption asks for "management duties"; the 25 % dividend test asks for "the office of director". A shareholder with real authority who is not formally appointed a director is presumed a company owner by one article and outside the computation under the other. The text does not resolve what follows, so the tool flags it rather than inventing an answer.

6

Ninety days, not a year

None of this is triggered by holding shares for a day. Both rules use the same formula: it "shall suffice to have been registered for ninety days" in those cases during the period being reconciled. Below ninety days you keep the 7 % and the minimum base of your own band.

Worked example

A director holding 33 % of an SL who earns 1,500 EUR net a month. They are a company owner by presumption, on a quarter with management duties, so the deduction is 3 %: 1,455 EUR of computable income, which is band 2 of the general table and a minimum base of 960.78 EUR. But the group 7 floor sits at 1,424.40 EUR, so that is the base. At the 2026 rate of 31.50 % the contribution goes from 302.65 EUR to 448.69 EUR a month: 146.04 EUR more every month and 1,752.48 EUR more a year, on the same income as an ordinary autónomo. And on that same screen the tool warns that at exactly 33 % they sit in the band where article 308 already counts their dividends and article 305 does not yet presume they control the company.

Frequently asked questions

From what percentage am I a company-owner autónomo?
There is no single percentage. At half the capital or more the law takes control as given and admits no evidence to the contrary. At one third, or at one quarter with management duties, it presumes control and you can rebut it. And below all of that the authorities can still prove it by any means of evidence.
How much more do I pay as a company owner?
It depends on your band. The group 7 floor is a base of 1,424.40 EUR a month in 2026, and the gap against your band minimum, at 31.50 %, is what it costs you. On 1,500 EUR net a month the contribution goes from 302.65 EUR to 448.69 EUR: 1,752.48 EUR a year.
Can I choose a lower base if I earn little?
Not below the floor. Rule 4 of article 308.1.a) says you may not choose a base lower than the group 7 minimum of the General Regime, and adds that the final base after reconciliation may not be either. For 2026 article 18.4 of Orden PJC/297/2026 also lets you keep the provisional base you had in 2025.
Why is my deduction 3 % and not 7 %?
Because rule 2 of article 308.1.c) reserves the 3 % for those who enter under letters b) and e) of article 305.2. That is four points less of deduction on the income that selects your band, and at some income levels it changes the band as well as the figure.
Do the dividends the company pays me count?
Yes from 33 % of the capital, or 25 % if you are a director, and alongside them "all employment income" from your activity in the company. These are different thresholds from the ones that decide whether you are a company owner, which is why the tool asks about them separately.
Is a collaborating family autónomo a company owner?
No: they enter under letter k) of article 305.2, not through control of a company. The group 7 floor reaches them, because the floor rule names letter k), and they keep the 7 % deduction, because the deduction rule does not.
What if I am a shareholder in an employee-owned company?
Letter e) of article 305.2 uses a different test: your share together with that of your spouse and relatives you live with up to the second degree must reach 50 %. The way out is not arithmetic either, but showing that effective control "requires the participation of people outside the family relationships".
How long has the group 7 floor existed?
It entered the LGSS with the reform that made contributions depend on real income: the two earlier versions of article 308, in force from 2016 and 2019, mention no contribution group at all. What came before, and where it lived, is not asserted here.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: