Emprender está de moda. El año pasado hubo un aumento de más de 60.000 empresas nuevas a final de año. Pero montar una empresa no es siempre igual. Existen hasta 15 modalidades para ejercer una actividad empresarial. En función del capital inicial, el objetivo de la sociedad, la responsabilidad de los empresarios o la actividad a realizar, será más recomendable elegir entre una u otra.
En el artículo de hoy vamos a ver algunas de las modalidades más utilizadas y destacaremos las principales características y ventajas de cada una con el fin de orientarte en la selección de la forma jurídica que más te convenga.
¡Comenzamos!
Empresario Individual:
Lo que viene siendo el Autónomo de toda la vida. Ser autónomo es una de las formas más comunes de comenzar una actividad empresarial, sin embargo en los datos que hemos mencionado anteriormente (las 60.000 empresas nuevas en el año pasado), no se registran a los autónomos. Actualmente existen más de 3 millones de autónomos en nuestro país.
Características:
- El autónomo responde con sus propios bienes frente a posibles deudas que pueda adquirir derivadas de su actividad empresarial.
- No requiere de un capital mínimo.
- Los trámites para comenzar a operar son más rápidos y requieren menos gestiones que otras fórmulas empresariales.
Emprendedor de responsabilidad limitada:
Esta modalidad es bastante similar a la anterior con excepciones en ciertas circunstancias en lo que se refiere a la responsabilidad.
Comunidad de bienes:
Esta forma jurídica tiene sentido cuando la propiedad de un bien es compartida entre varias personas y esta propiedad es clave para el desempeño de la actividad. Suele ser común entre trabajadores autónomos que deciden asociarse.
Características:
- Los miembros responderán con sus propios bienes frente a posibles deudas que puedan adquirirse derivadas de la actividad empresarial.
- No se requiere capital mínimo.
- Se requiere un mínimo de 2 socios.
Sociedad Civil:
En esta forma jurídica lo que se pone en común es el capital, con la intención de repartir las ganancias de una determinada inversión.
Características:
- Los miembros responderán con sus propios bienes frente a posibles deudas que puedan adquirirse derivadas de la actividad empresarial.
- No se requiere capital mínimo.
- Se requiere un mínimo de 2 socios.
Sociedad limitada (SL):
Es una de las formas jurídicas más comunes a la hora de construir una empresa. Puede estar formada por 1 o más socios. Su fiscalidad viene marcada por el impuesto sobre sociedades.
Características:
- 1 o más socios.
- Se necesitan como mínimo 3000€ de capital, que deben aportar los socios a partes iguales.
- Los participantes de esta sociedad responden únicamente con el capital aportado.
Dentro de la sociedad limitada existen dos variantes:
*Formación sucesiva:
En esta modalidad no es necesario aportar los 3.000€ de capital mínimo y se mantiene la responsabilidad limitada al capital aportado, sea cual sea. Es exactamente igual que la SL, aunque tiene algunas excepciones, como por ejemplo ciertos límites en la retribución o responsabilidad de los socios en caso de liquidación.
y *Sociedad limitada nueva empresa:
En esta modalidad establece límites máximos en cuanto a los socios y al capital aportado. No podrá tener más de 5 socios y estos no podrán aportar más de 120.000€ en su conjunto. Estas limitaciones permiten cambiar de actividad a desarrollar sin necesidad de modificar los estatutos de la organización.
Sociedad Anónima (SA):
Esta es otra de las modalidades más conocidas para establecer una empresa. Para ponerla en marcha es necesario un capital mínimo de 60.000€, que marcan la responsabilidad de los socios en el caso de deudas u otras circunstancias.
Características:
- 60.000€ de capital.
- Requiere escritura pública e inscripción en el Registro Mercantil.
- Obligatorio tener:
– un libro de inventarios y cuentas.
– Un diario
– Un libro de actas donde ser recogerán los acuerdos que se decidan en las Juntas.
- Necesario registrar las transferencias de las acciones y otros derechos que se apliquen sobre ellas.
- Los participantes de la sociedad responden únicamente con el capital aportado.
Sociedad Anónima Laboral:
Es una variación de la anterior donde la mayoría de los socios son trabajadores que prestan para la empresa servicios retribuidos con tres condiciones:
- La prestación es personal
- La prestación es directa
- La prestación tiene carácter contractual indefinido.
Características:
- Mínimo de 3 socios.
- 60.000€ de capital.
- Requiere escritura pública e inscripción en el Registro Mercantil.
- Obligatorio tener:
– un libro de inventarios y cuentas.
– Un diario
– Un libro de actas donde ser recogerán los acuerdos que se decidan en las Juntas.
- Necesario registrar las transferencias de las acciones y otros derechos que se apliquen sobre ellas.
- Los participantes de la sociedad responden únicamente con el capital aportado.
Sociedad Cooperativa:
Este tipo de sociedad es menos utilizada que las citadas anteriormente. Este tipo de modalidad es una fórmula a caballo entre la sociedad anónima y el empresario individual.
Características:
- No requiere de capital mínimo.
- La responsabilidad es tan amplia como la de un autónomo.
- Su fiscalidad viene marcada por el impuesto sobre sociedades.
Sociedad Profesional:
Si el objetivo de las personas que pretenden desarrollar una actividad profesional colegiada, esta modalidad puede ser interesante para ellos. Este tipo de agrupaciones se dirigen al ejercicio común de una actividad que necesite titulación universitaria o profesional y que cuenten con el correspondiente colegio profesional. Es un híbrido de todas las anteriores ya que se puede seleccionar cualquiera de las normas que se aplican a las formas societarias analizadas anteriormente.
Características:
- La mayoría del capital, patrimonio y socios deben pertenecer a la actividad profesional que se va a desarrollar.
En Moya&Emery nos dedicamos al asesoramiento integral de empresas. Si eres emprendedor y quieres montar un negocio no dudes en llamarnos para poner en marcha la sociedad jurídica que más se ajuste a tus necesidades. Puedes pedirnos cita llamándonos al 971 72 80 10 o puedes venir a visitarnos a nuestras oficinas en C/Pere Dezcallar i Net nº11 en Palma o bien en C/Còrdova nº5 local 5 en el Club de Hielo en Palmanova.
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