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. .