How to register a corporate self-employed person?

As a general rule, it is necessary to register as self-employed any person of legal age (or an emancipated minor) who carries out an economic activity in a personal, direct and customary manner without being linked to an employment contract. There are different types of self-employed workers, but we are going to focus on corporate self-employed workers, which can be divided into three subgroups:

• Persons who perform leadership and management functions if they have 25% or more of the shares or who live with a partner must have a percentage equal to or greater than 25%. On the contrary, if they perform the functions above but do not comply with the second requirement, this person will in no way be able to register as self-employed; they must do so in the Assimilated Regime, remembering that in this case, they will not be able to contribute even in the concept of unemployment or by FOGASA.

• Be a partner – –worker who does not have shares but lives with a partner with a percentage equal to or greater than 50%.

• Be a partner – worker who has shares in the company equal to or greater than 33%.

Once the essential items are known to know if you are a corporate self-employed person or not, if it is affirmative, you must proceed to register. To do this, you must go to the Social Security website, in the workers section and then access the membership services window. Where the worker’s application model must be selected; in this case, it will be the T.A. model. 0521-5, known as application for registration/deletion/variation of data in the Special Regime for the Self-Employed, addressed to partners, family members of partners or members of the administrative bodies of capitalist commercial companies.

First and foremost, your information as the applicant is crucial. Be sure to fill out all the necessary details, including your D.N.I. or Social Security number. Next, provide the data related to your request, specifying whether it’s a registration or cancellation, and the professional activity with its corresponding I.A.E. heading. Remember to include the registered office, company name or C.I.F. You also have the option to choose where you want to receive notifications. Then, provide the data for direct debit payment of the fees, indicating who is the owner of the current account.

It is important to indicate the contribution base you want; you choose the minimum base without requesting an automatic increase. Next, the mutual coverage for temporary disability must be stated, and you must indicate whether the future corporate self-employed person wants to benefit from professional contingency coverage or not.

Finally, on the third page of the form, you must fill out the declaration to finalize your registration or cancellation request. This is a crucial step that requires you to re-enter your personal data (name, surname, I.D., Social Security number, among others) and the start date of your activity. You must also indicate the type of corporate self-employed person you are and the percentage of the share capital contributed. Always remember to indicate if you are acting as an administrator, the date of granting the deed, the name of the notary, and the protocol number to which it corresponds. The fourth sheet is the receipt.

It’s crucial to be prepared with the necessary documentation when you go to the Social Security office. You must have a copy and the original of the deed of incorporation, form 036 as the economic activity has been registered, and a photocopy of your I.D. Being organized and having these documents ready will make the process smoother and more efficient.

Once the form has been completed and the necessary documentation is available, the subject must go to the Social Security office. The relevant documentation will be presented there. Once the procedures have been completed, the official will provide the resolution on the recognition of the discharge, its corresponding receipt (which corresponds to the fourth page of the form, now already sealed by Social Security) and finally, proof of direct debit for payment of the fees.

Thus, at a summary level, the steps to follow are as follows:

• Fill out the TA form. 0521-5, known as application for registration/deletion/variation of data in the Special Regime for the Self-Employed, addressed to partners, family members of partners or members of the administrative bodies of capitalist commercial companies.

• Have the necessary documentation: copy and original of the deed of incorporation, plus form 036 as the economic activity has been registered and a photocopy of the D.N. I of the applicant.

• Go to Social Security providing the relevant documentation with the corresponding completed form.

If the same applicant does not carry out the procedures, the third person who does so must follow the same steps; it will only be necessary to provide Social Security with an authorization signed by the applicant to do so. to be able to carry out the process of registering as a corporate self-employed person.

If you need to know more you can consult our Company Incorporation.

If you need to know more you can consult our service. Tax Consulting.