{"id":5985,"date":"2026-09-11T10:17:54","date_gmt":"2026-09-11T08:17:54","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/what-is-a-small-business-owner\/"},"modified":"2026-10-06T12:52:14","modified_gmt":"2026-10-06T10:52:14","slug":"que-es-un-propietario-de-una-pequena-empresa","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/es\/faq\/what-is-a-small-business-owner\/","title":{"rendered":"\u00bfQu\u00e9 es un propietario de una peque\u00f1a empresa?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La regulaci\u00f3n para peque\u00f1as empresas es una regulaci\u00f3n especial para fundadores y microempresarios, en la que no hay que pagar el impuesto sobre las ventas a la administraci\u00f3n tributaria. La ventaja principal es que se elimina gran parte del trabajo administrativo.<br><br>Esto significa que no es necesario presentar declaraciones anticipadas de impuesto sobre ventas.<br><br>Presenta tu factura sin IVA, pero, en consecuencia, no puedes reclamar el IVA que te se cobra como impuesto a la adquisici\u00f3n.<br><br>Sin embargo, esta regulaci\u00f3n no es una obligaci\u00f3n. No tienes que ser propietario de un peque\u00f1o negocio si no quieres hacerlo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00bfCu\u00e1ndo se convierte uno en propietario de una peque\u00f1a empresa?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Como emprendedor, puedes optar por la regulaci\u00f3n para peque\u00f1as empresas si la cifra de negocios del a\u00f1o anterior no super\u00f3 los 22.000 euros y probablemente no obtendr\u00e1s m\u00e1s de 50.000 euros en el a\u00f1o calendario actual.<br><br>Esto realmente solo se trata del volumen de negocios previsto. Si, a pesar de las expectativas, el volumen de negocios en el a\u00f1o actual supera el l\u00edmite de 50.000 euros, a\u00fan eres propietario de un peque\u00f1o negocio.<br><br>Como fundador, debes calcular tu cifra de negocios con los meses que quedan hasta el final del a\u00f1o y luego extrapolarla a doce meses.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ventaja de la regulaci\u00f3n de las peque\u00f1as empresas<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>La mayor ventaja de este sistema es que como propietario de un peque\u00f1o negocio no tienes que pasar por tantas tr\u00e1mites burocr\u00e1ticos. Casi puedes olvidar el IVA en la vida cotidiana.<br><br>Otra ventaja puede ser que no tenga que incluir el IVA en sus facturas.<br><br>B\u00e1sicamente, deber\u00edas pensar en qui\u00e9nes son tus clientes.<br>Si sus clientes son particulares, la normativa garantiza que pueda ofrecer precios m\u00e1s bajos que la competencia, que deber\u00e1 mostrar el IVA.<br><br>Sin embargo, si sus clientes son empresarios, no hay ninguna ventaja para usted, ya que sus clientes pueden deducir el IVA facturado como impuesto a la adquisici\u00f3n. Por lo tanto, no hay ninguna ventaja en no tener que presentar el IVA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Una desventaja de la regulaci\u00f3n de las peque\u00f1as empresas<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Puede ser un gran inconveniente si no puede reclamar el IVA que ha pagado, es decir, no puede recuperarlo del ayuntamiento.<br><br>Al inicio de la actividad independiente suelen ser necesarios grandes inversiones, lo que tambi\u00e9n implica grandes cantidades de IVA.<br><br>Por ejemplo, si quieres iniciar tu propio negocio como taxista, tendr\u00e1s que comprar un taxi al principio. Con un precio neto de 50.000 euros, se a\u00f1ade el IVA del 9,500 euros al precio.<br><br>Como emprendedor normal, puede obtener nuevamente este importe fiscal de la administraci\u00f3n tributaria, por lo que la conclusi\u00f3n es que usted paga 50.000 euros. Un propietario de una peque\u00f1a empresa que no tiene la oportunidad de deducir el impuesto sobre la base de la adquisici\u00f3n paga la conclusi\u00f3n de 59.500 euros por el taxi.<br><br>Otra desventaja son los l\u00edmites de rotaci\u00f3n relativamente bajos.<br>Si eres aut\u00f3nomo a tiempo completo, superar\u00e1 muy r\u00e1pidamente el l\u00edmite de 22.000 euros. Como resultado, el a\u00f1o siguiente ya no ser\u00e1s propietario de un peque\u00f1o negocio y tendr\u00e1s que cambiar tu nombre de dominio gesti\u00f3n de n\u00f3minas.<br><br>Esto no solo significa m\u00e1s trabajo para usted, sino que tambi\u00e9n puede confundir a sus clientes.<\/p>","protected":false},"excerpt":{"rendered":"<p>Se considera que es un peque\u00f1o empresario si las ventas del a\u00f1o calendario anterior no fueron superiores a 22.000 euros y en el a\u00f1o calendario actual probablemente no superen los 50.000 euros.<\/p>","protected":false},"template":"","faq_category":[18],"class_list":["post-5985","faq","type-faq","status-publish","hentry","faq_category-german-company-forms"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is a small business owner? - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Learn about Germany&#039;s small business VAT scheme and the eligibility and tax treatment questions discussed in this FAQ.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultinghouse.eu\/es\/faq\/que-es-un-propietario-de-una-pequena-empresa\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is a small business owner? 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