The company-director self-employed (autónomo societario): status, obligations, social security and tax

A person who manages a company or holds a controlling stake in it does not contribute to social security as an employee, but as a self-employed worker. That figure — the autónomo societario, or company-director self-employed person — has its own registration regime, its own contribution and its own tax treatment, all distinct from those of the ordinary self-employed worker, and the rules changed appreciably in 2026. It is worth setting out precisely when the law imposes this classification, what is paid to social security and how the amounts the shareholder receives from their own company are taxed.

What the autónomo societario is

The autónomo societario is the individual who carries out management functions as director or board member of a capital company, or who provides services to it on a habitual, personal and direct basis, provided they hold effective control of the company. Their classification regime is the Special Regime for Self-Employed Workers (RETA), not the General Social Security Regime.

The legal basis is Article 305.2.b) of the consolidated text of the General Social Security Act, approved by Royal Legislative Decree 8/2015. The decisive factor is not the office itself but effective control of the company: where the shareholder controls the company's will, the relationship ceases to be treated as employment and is contributed for on a self-employed basis.

When registration as autónomo societario is mandatory

Registration as autónomo societario is mandatory where the shareholder holds effective control of the company. To determine this, the General Social Security Act sets out several rebuttable presumptions — presumptions that admit evidence to the contrary — in Article 305.2.b). Effective control is presumed where:

• At least half of the share capital is distributed among shareholders who live with the worker and are linked by marriage or by kinship by blood, affinity or adoption up to the second degree.
• The worker's stake in the share capital is equal to or greater than one third of it.
• The worker's stake is equal to or greater than one quarter of the capital, where they also hold management functions in the company.

Beyond these cases, the authorities may prove by any means that the shareholder holds effective control. The practical consequence is significant: a director who controls their company cannot contribute as an employee under the General Regime even if they are on the payroll; they must register in the RETA. Registration as autónomo societario is processed before the General Social Security Treasury before the activity begins.

How much it costs: the 2026 contribution

Since 2023, all self-employed workers contribute according to their actual net earnings, under the system introduced by Royal Decree-Law 13/2022. The worker chooses a contribution base within the bracket corresponding to the income they expect to earn, and social security regularises the following year if the chosen base does not match the final result.

The autónomo societario, however, has a particular feature: the law imposes a minimum contribution base higher than that of the ordinary self-employed worker. The transitional provision of Royal Decree-Law 13/2022 provided that, from 1 January 2026, that minimum base would be aligned with contribution group 7 of the General Regime. Under the 2026 contributions order, that minimum base has been set at 1,424.40 euros per month, up from the 1,000 euros that applied between 2023 and 2025.

The RETA contribution rate — 31.5 % in 2026, covering ordinary and occupational contingencies, cessation of activity, vocational training and the intergenerational equity mechanism — is applied to that base. This yields a minimum contribution of around 449 euros per month for the autónomo societario who contributes on the minimum base. These are indicative figures, tied to each year's contributions order, which should be checked in the official simulator of the General Social Security Treasury before setting the base.

Pay from the company: combining it with a payroll

RETA registration is compatible with receiving pay from the company itself. The autónomo societario pays their monthly RETA contribution and, at the same time, may draw remuneration from the company for the office of director or for the services they provide. These are two separate planes: social security contributions on one side, and remuneration received from the company on the other.

For that remuneration to be a deductible expense in corporate income tax, however, the company-law framework must be respected. Article 217 of the Companies Act requires that, where the office of director is remunerated, this be stated as such in the articles of association. The Supreme Court has eased the strictness of this requirement in tax matters: in judgment 875/2023 of 27 June 2023 (ECLI:ES:TS:2023:3071), the Third Chamber held that directors' remuneration that is properly recorded and evidenced does not constitute a non-deductible gift under Article 15 of Corporate Income Tax Act 27/2014 merely because it is not set out in the articles or was not approved in a general meeting in single-shareholder companies. The remuneration corresponds to real services and is therefore deductible.

How it is taxed: income tax, withholdings and related-party rules

The remuneration the autónomo societario receives from the company is taxed under their personal income tax (IRPF). Its characterisation depends on its source: amounts received for the office of director are employment income and bear a fixed withholding — generally 35 %, reduced to 19 % where the company's turnover is below 100,000 euros. Remuneration for professional services rendered to the company may be characterised as employment income or as business income depending on the case.

The most sensitive point is that of related-party transactions. Shareholder and company are related parties where the stake is equal to or greater than 25 %, under Article 18 of the Corporate Income Tax Act. Consequently, the remuneration the shareholder agrees with their company must be set at arm's length — the price independent parties would have agreed — and not freely. If the authorities find that the remuneration does not reflect that value, they may make an adjustment correcting both the shareholder's tax base and the company's.

For professional shareholders, Article 18.6 of the Corporate Income Tax Act offers a safe harbour — a rule which, if met, the authorities accept as arm's length value. It requires, in essence, that more than 75 % of the company's income derive from professional activities and that the company have adequate means; that the professional shareholders' remuneration be no less than 75 % of the result before deducting it; and that each shareholder's remuneration follow qualitative and quantitative criteria set out in writing and be no lower than 1.5 times the average salary of employees performing comparable functions. Meeting these requirements avoids related-party adjustments, which may carry assessments and penalties.

Frequently asked questions about the autónomo societario

What is the difference between the autónomo societario and the ordinary self-employed worker?

The ordinary self-employed worker carries on their activity as an individual, with no company in between. The autónomo societario channels their activity through a company they effectively control. The most visible practical difference is the minimum contribution base: in 2026 the company-director's base is 1,424.40 euros per month, higher than that of the ordinary self-employed worker, who may contribute on lower bases according to their earnings.

Can a director contribute under the General Regime instead of the RETA?

Only if they do not hold effective control of the company. A director or board member who controls the company, in the terms of Article 305.2.b) of the General Social Security Act, must contribute in the RETA as an autónomo societario, even if they receive a payroll. Classification does not depend on the parties' wishes, but on actual control over the company.

How much is the 2026 contribution for the autónomo societario?

Applying the 31.5 % rate to the minimum base of 1,424.40 euros, the minimum contribution is around 449 euros per month. Those earning more will contribute on a higher base. These are indicative figures, subject to the year's contributions order.

Must the company pay me for the office of director?

No. The office of director is presumed unpaid unless the articles of association provide otherwise, under Article 217 of the Companies Act. That said, the obligation to contribute in the RETA exists regardless of whether the director draws pay from the company, provided there is effective control and the activity is actually carried out.

How we help with your registration as autónomo societario at RCM Legal

There are two friction points that, in practice, cause most of the problems facing the autónomo societario. The first is classification: registering the director under the General Regime when the law requires the RETA, or vice versa, exposes them to social security reassessments with claims for contributions and surcharges. The second is shareholder-company pay: setting it without respecting the arm's length value of Article 18 of the Corporate Income Tax Act, or failing to record the paid office in the articles, opens the door to related-party adjustments and to the loss of the expense deduction, with the penalties that entails.

At RCM Legal, as tax lawyers in Murcia, we analyse your corporate structure to determine the correct classification, handle your registration as autónomo societario, design the shareholder's remuneration within arm's length value and coordinate its taxation under personal and corporate income tax. If you are launching your project, we also assist with the incorporation of the company and with your ongoing tax advice. Tell us about your case.