The autónomo societario
An autónomo societario is a person who works in a company they effectively control and who, for that reason, may have to contribute in RETA.
Effective control and work in the company
Appearing in a deed is not enough. Effective control and working in the company are both required. The stake the rule uses for that control is in the Social Security regulation: do not set it from a figure taken from another company. RETA registration, if it applies to you, is a filing separate from the company’s.
- Effective control and work in the company.
- It can mean you must be in RETA.
- The percentage is set by the rule, not by this page.
The company invoices
The company invoices the clients, with its tax ID. You do not also issue your own invoice to those same clients for the same work. Factura Fácil invoices for the profile you set up: if the profile is the company, the invoices are the company’s.
Common questions
Is every partner in RETA as an autónomo societario?
No. Effective control and working in the company are required. The rule sets the stake that counts as control. This page does not give you a figure.
Do I invoice the clients as well as the company?
Not for the same work. The company invoices the clients. A second invoice from you would duplicate the operation.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.