Forma jurídica

What is a key characteristic of an individual entrepreneur?

• They are taxed by corporate tax.

• Their liability is limited to the capital contributed.

• They exercise a commercial, industrial, or professional activity habitually and on their own account.

• They must be constituted by multiple people.

What is a requirement for forming a commercial company?

• It must be constituted by a single individual.

• It does not need to be registered in the Commercial Registry.

• It gives rise to a new legal entity.

• It is taxed by personal income tax (IRPF).

What is a defining characteristic of a partnership (sociedad de personas)?

• The personal assets of the partners are not involved in debts.

• The most important aspect is the capital contributed.

• All partners have unlimited and joint liability for the company's debts.

• Their social denomination can only use invented names.

What is the primary focus in capital companies?

• The personal characteristics and prestige of the partners.

• The unlimited liability of the partners.

• The economic contribution (capital) of the partners.

• They are primarily used for family businesses with unlimited liability.

What is a main objective of social economy companies?

• To maximize profit for individual shareholders.

• To provide a social response, create employment, and foster local/regional development.

• To operate exclusively as public limited companies.

• To avoid any form of taxation.