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La Sociedad Limitada Unipersonal (SLU)

Tradicionalmente, los autónomos optaban por la figura de la persona física, en especial en pequeños negocios. Aunque las Sociedades de Responsabilidad Limitada (SRL) son antiguas y proceden del siglo XIX, no se percibían como una solución práctica. Aportar un determinado capital de entrada y que tuviesen que conformarse por un mínimo de 3 miembros, limitaba su extensión. Pero ahora existe la figura de la Sociedad Limitada Unipersonal.

Qué es una Sociedad Limitada Unipersonal (SLU)

La Sociedad Limitada Unipersonal (SLU)  es interesante para los emprendedores y pequeños autónomos. En este artículo explicamos cómo se introdujo en España y sus ventajas sobre la personalidad jurídica clásica del pequeño empresario.

La Sociedad Limitada Unipersonal (SLU) es una respuesta interesante porque, en esencia, mantiene el mismo esquema que la SL clásica. La principal diferencia estriba en que, si en el pasado se obligaba a que existiesen un mínimo de socios que eran dos, aquí no lo hay. Por lo tanto, el 100% de las participaciones serán propiedad del autónomo que, a su vez, depositará los 3000 euros de capital mínimo. De esta forma, no hay por qué trabajar bajo el régimen clásico de IRPF y, dependiendo del caso, habrá exenciones interesantes. Si se va a facturar una cantidad alta, puede interesar.

Ahora bien, hay que indicar que el proceso de registro de una SLU es más complejo que el de una SL. Es por esta razón que se recomienda encarecidamente el concurso de una Gestoría Fiscal Contable especializada. Es perfectamente posible que no compensen los gastos derivados de la apertura dependiendo de los niveles de facturación. Por ejemplo, a un autónomo se le aplica una retención del 15% en las facturas por IRPF, que es lo que pagará como mínimo una microempresa como SL. De hecho, somos conocedores de varios casos en los que constituir sociedades ha sido más un engorro que otra cosa.

La limitación de responsabilidades

Con mucha diferencia, la principal ventaja de la Sociedad Limitada Unipersonal (SLU) es la limitación de responsabilidades. Hasta la fecha, un pequeño tendero como persona física se veía obligado a responder con su patrimonio personal ante cualquier deuda. Curiosamente, esto no sucede en las sociedades, puesto que la responsabilidad es limitada al capital aportado. En la práctica, esto sirve para que, si una persona empieza un negocio y no le sale bien, no se quede en la ruina. Este es el motivo por el que muchos autónomos consolidados están haciendo el cambio de persona física a jurídica. Si bien tardó en consolidarse, hoy ya está ganando adeptos.

Por otra parte, el capital mínimo para constituir una SLU es de 3000 euros, accesible para cualquier persona que quiera empezar. Hay que indicar que se necesitarán unos estatutos y darse de alta en los correspondientes registros fiscales y mercantiles. En cualquier caso, si quieres proteger tu patrimonio ante una aventura empresarial, esta figura jurídica te interesa. Si cuentas con profesionales que puedan realizar estas gestiones por ti, ahorrarás tiempo, dinero y posibles sanciones. Asesórate con nosotros y te explicaremos con más detalle todas las posibilidades a tu alcance.

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