¿Cómo decido la estructura de mi negocio?

Es importante decidir con anticipación cómo estructurar su empresa.

It is important to decide early on how to structure your business. State and Federal tax requirements depend on what structure you choose. Here is a brief overview on the most common business structures.

For specific assistance or questions, we recommend that you speak to an attorney or tax accountant.

Business structure	Ownership	Liability	Taxes
Sole Proprietorship	One person	Unlimited personal liability	Self-employment tax Personal tax
Partnerships	Two or more people	Unlimited personal liability unless structured as a limited partnership	Self-employment tax (except for limited partners) Personal tax
Limited liability company (LLC)	One or more person	Owners are not personally liable	Self-employment tax Personal tax or corporate tax
Corporation - C corp	One or more people	Owners are not personally liable	Corporate tax
Corporation - S corp	One or more people, but no more than 100, and all must be U.S. citizens	Owners are not personally liable	Personal tax
Corporation - benefit corporation	One or more people	Owners are not personally liable	Corporate tax
Corporation - Nonprofit	One or more people	Owners are not personally liable	Tax-exempt, but corporate profits can't be distributed

Source: US Small Business Administration (SBA) (www.sba.gov)

Personal liability refers to the situation where a business faces legal actions or debt obligations, and as a result, creditors can pursue the personal assets and property of the business owners or members. This means that the individuals involved in the business may be held personally responsible for the debts and obligations incurred by the business.

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