Possibilities of growth are issues that influence this decision. It is common that, to these factors, taxation is added based on the legal form that is chosen. Consequently, qualified training on the taxation of each of the legal forms regulated in our legal system is necessary, in order to make a decision adapted to the needs of each organization. The sole proprietor the individual entrepreneur, better known as the self-employed, responds unlimitedly with all his personal assets for the debts generated in his activity. He is subject to the personal income tax applied to income from economic activities .
Among the advantages of starting economic activity as a self-employed worker we find: it is the way that involves fewer procedures for its constitution, there is no minimum capital and it can be cheaper, since it does not create a legal entity other than the entrepreneur himself. Inesem business school master in digital entrepreneurship and business creation more information civil society the civil society is governed by the commercial code in commercial matters and by the civil code in matters raster to vector conversion of rights and obligations , it is constituted as a contract by which two or more people pool capital, with the purpose of distributing profits among themselves. .
Civil companies are taxed in corporation tax when they have a commercial purpose. When its object is not commercial, the civil society will not be taxed on the income obtained, but these will be attributed to the partners. The partners are the ones who will make the payment of the personal income tax, corporation tax or non-resident income tax, depending on whether they are taxpayers or taxpayers of each of said taxes. It should be noted that the capital of civil societies is formed by the contributions of the partners, both in money and in goods or work, services or activity in general. Cooperative society the cooperative society is made up of people who