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GUIA DE CREACION DE EMPRESAS
Estás en: INJEF.com - Empresas - Guía de Creación de Empresas

Constitución de la Empresa

Luis Sotillos Sanz
luis@injef.com
INJEF

Secciones

{short description of image}Introducción
{short description of image}El Proyecto de Empresa
{short description of image}Constitución de la Empresa
{short description of image}La idea empresarial
{short description of image}¿Dónde hallar los recursos?
{short description of image}Direcciones de interés

Empresario individual vs. sociedad mercantil

En primer lugar habrá que decidir la forma jurídica de su empresa, esto es, decidir si se constituirá como empresario individual o como sociedad mercantil. En uno u otro caso los trámites a seguir para su constitución y los impuestos a los que tendrá que hacer frente son distintos.

La elección de una u otra dependerá básicamente de las necesidades organizativas del negocio a crear, y de los niveles de responsabilidad frente a terceros que queramos asumir.

El empresario individual

Si optamos por la forma jurídica del empresario individual, habremos de tener en cuenta los siguientes aspectos:

  • No existe ningún trámite previo que condicione la adquisición del carácter de empresario individual, si bien el promotor ha de ser mayor de edad y tener la libre disposición de sus bienes.
  • Los empresarios individuales no están obligados a inscribirse en el Registro Mercantil, si bien pueden hacerlo si lo consideran oportuno.
  • Su responsabilidad respecto de la gestión del negocio es personal e ilimitada frente a terceros.

Por lo que respecta a sus obligaciones de carácter laboral y de Seguridad Social, destacamos los siguientes:

  • Alta en el Régimen Especial de Trabajadores Autónomos.
  • Inscripción en la Seguridad Social (sólo si va a contratar trabajadores).
  • Afiliación y Alta de Trabajadores al Régimen General de la Seguridad Social.
  • Contratación de los Trabajadores.
  • Cotización a la Seguridad Social.

Y en el desarrollo de su actividad empresarial habrá de cumplir las siguientes obligaciones tributarias:

  • Declaración Censal de comienzo de la actividad.
  • Alta en el Impuesto de Actividades Económicas.
  • Declaración-liquidación del Impuesto sobre la Renta de las Personas Físicas.
  • Declaración-liquidación del Impuesto sobre el Valor Añadido.

La sociedad mercantil

Si hemos elegido la constitución de una sociedad mercantil como forma jurídica para nuestra empresa, habremos de tener en cuenta lo siguiente:

  • Será preciso, para obtener la personalidad jurídica de la sociedad, certificación negativa del nombre, acreditando que el nombre que hemos elegido para la misma no se corresponde con el de otra sociedad ya existente.
  • Otorgamiento de la correspondiente Escritura Pública ante Notario.
  • Inscripción ante el Registro Mercantil correspondiente.

Desde el punto de vista laboral y de Seguridad Social la sociedad deberá llevar a cabo los siguientes trámites:

  • Inscripción en la Seguridad Social (sólo si va a contratar trabajadores).
  • Afiliación y Alta de Trabajadores al Régimen General de la Seguridad Social.
  • Contratación de los Trabajadores.
  • Cotización a la Seguridad Social.

Y en referencia al aspecto fiscal, atender a las siguientes obligaciones:

  • Declaración Censal de comienzo de la actividad.
  • Liquidación del Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados (por Operaciones Societarias al tipo impositivo del 1 por 100 sobre el capital social que se constituya).
  • Alta en el Impuesto de Actividades Económicas.
  • Declaración-liquidación del Impuesto sobre Sociedades (al tipo general del 35 por 100).
  • Declaración-liquidación del Impuesto sobre el Valor Añadido.

Si desea información más detallada sobre los trámites a seguir, haga click aquí.

Licencias de Obras y de Apertura

Además, si el local donde Ud. va a instalar su negocio requiere reformas u obras, necesitará previamente una Licencia de Obras del Ayuntamiento correspondiente.

Y para iniciar la actividad necesitará obtener del Ayuntamiento la oportuna Licencia de Apertura del Local.

Introducción * El Proyecto de Empresa * Constitución de la Empresa * La idea empresarial * ¿Dónde hallar los recursos? * Direcciones de interés


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