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Companies. sole traders and firms 

    In Spain the companies law regulates all the entities with spirit of profit, and that includes not only the sole trader but the different partnership forms -S.A, S.L., sociedad colectiva, Sdad. Anom. Laboral, Sdad Cooperativa, etc.-.

    It is important to be advised, since some practices -nevertheless are very usual-
 are recogniced by Law (as the C.B. - community of goods - or S.C. - civil association-), and very ofter act with appearance of legality on showing its CIF -fiscal registration number-, having relationship with official administrations, etc., but in fact they are "irregular companies" because legaly those kind of legal entities can not be used with trade purposes, and in consecuence the promoters are considered solidary responsible of the social debts, something that in most cases is not known by the own partners.



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