Is it worthwhile to register a collaborating self-employed (autónomo colaborador) for a spouse and distribute income among several family members in this way? Tax optimization through a collaborating self-employed scheme.

We attach two PDF files:

In the first PDF, you will find the tax calculation for a self-employed individual with €100,000 of annual net profit.

In the second PDF, we have split the income between the main self-employed individual and the collaborating self-employed in three different scenarios: 60/40, 70/30, and 80/20, also projecting the results over three years.

In summary:
The 80/20 distribution is more profitable during the first two years.
From the third year onwards, the 60/40 option becomes the most advantageous.

For example, in the third year, with a 60/40 distribution involving one collaborator, the tax saving would amount to €7,409 more compared to carrying out the entire activity as the main self-employed individual declaring the full €100,000 alone.