¿Qué es la forma jurídica de una empresa

La definición de forma jurídica de una empresa podría darse afirmando que es la identidad que asume legalmente una empresa teniendo en cuenta su titularidad y a la responsabilidad que sus propietarios tienen en términos legales.

Así pues, una empresa puede tener carácter individual, societario o cooperativo. Dependiente del tipo de forma escogida el proceso de creación será más o menos farragoso.

Una empresa tendrá una forma jurídica individual si es propiedad de solo una persona. El propietario responde ante terceros con todos y cada uno de sus bienes, esto es, de forma ilimitada, o solo con la cantidad que haya aportado en el momento de su constitución, en este caso se hablará de responsabilidad limitada.

Por su parte, las sociedades o empresas societarias están constituidas por más de una persona. En este apartado se pueden encontrar distintos tipos de empresa societaria como:

  • Sociedad anónima
  • Sociedad limitada
  • Sociedad comanditaria
  • Sociedad colectiva

Las cooperativas y otros tipos de organizaciones de economía social, tienen  socios que tienen responsabilidad en función del capital aportado a la sociedad y lo que se estime según los recogido en sus estatutos.

A la hora de escoger la forma jurídica con la que va a operar tu negocio tendrás que tener en cuenta una serie de factores de distinta naturaleza que tendrás que analizar para hallar la fórmula más adecuada. De este modo, tendrás que tener en consideración el número de socios que vas a ser, si los socios van a trabajar en la empresa o no lo van a hacer, cuántos de ustedes lo harán, la responsabilidad patrimonial que va a asumir cada socio, la previsión de ingresos, la planificación fiscal atendiendo a los ingresos y el tipo de negocio. Todo esto, formará parte del plan jurídico-mercantil que debemos realizar antes de la creación de una empresa.

Qué tener en cuenta a la hora de escoger forma jurídica

No todas las empresas son iguales, ni nacen en los mismos contextos ni tienen las mismas necesidades. Principalmente, los factores que condicionan la elección de la forma jurídica son:

  1. Tipo de actividad de la empresa y sector en el que va a operar. Dependiendo de la actividad que vaya a ejercer la nueva organización y el sector en el desarrolle su actividad la nueva empresa deberá adoptar formas jurídicas concretas por exigencia legal. Por ejemplo, hay actividades en las que si se quiere entrar a operar hay que adoptar la forma de sociedad mercantil como es el caso de los seguros, la banca o las agencias de viaje.
  2. Número de participantes en el negocio. En función del número de individuos que vayan a participar en el proyecto se optará por una forma u otras, como autónomos, sociedades o cooperativas.
  3. Necesidades económicas propias del proyecto. Hay tipos de sociedades que precisan un capital social mínimo para poder operar.
  4. Relación entre los socios. Se puede restringir la incorporación de nuevos socios o puede ser que se valore la aportación económica sin más.
  5. Responsabilidad de los participantes. La forma jurídica también puede variar si se restringe la responsabilidad del que participa limitándose al capital aportado o si se sume responder con el patrimonio personal y social.
  6. Cuestiones fiscales que afectan a la empresa. Si se analiza el tipo de imposición fiscal de cada forma jurídica según el tipo de actividad económica.

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