Founder setup costs
Compare Autònom, Nòmada Digital, Professional Internacional and SLU, and estimate CASS and IRPF for your first years.
| Vehicle | Sunk upfront | Refundable deposit | Share capital | Annual registry | Cash year 1 | Notes |
|---|---|---|---|---|---|---|
| Autònom / Comerç | 50.132,56 € | 0,00 € | 0,00 € | 214,21 € | 50.346,77 € | Non-residents need a Compte Propi or Professió Titulada quota slot. |
| Nòmada Digital | 357,17 € | 0,00 € | 0,00 € | 214,21 € | 571,38 € | Requires ≥85% of clients abroad (Decret 407/2025). |
| Professional Internacional | 132,56 € | 47.500,00 € | 0,00 € | 214,21 € | 47.846,77 € | Requires 100% non-resident clients (Llei 42/2022). |
| Societat Limitada (SLU) | 52.327,92 € | 0,00 € | 3.000,00 € | 214,21 € | 55.542,13 € | Llei 17/2026 dissolves companies inactive for 2 years. |
CASS (self-employed)
Tier 25% → 146,99 €/month (First 12 months of a new activity)
IRPF (autònom)
Objective Determination (40% flat expenses) · taxable base 34.236,12 € → 511,81 € IRPF