AFAICT he's in Madrid, Spain?

Anyway, it's different in the UK, a company needs a minimum of 2 officers, you can be a sole-trader though. A sole-trader takes drawings from their business account, but it's not necessarily the whole revenue less costs - you might be saving for capital investments and you wouldn't want to pay income tax and Nat.Ins. on that money.

In the UK the owners of a company can be employees too, you can then get money as wages as well as getting dividends as an owner.

[Disclaimer: I'm not a financial advisor, check this detail before relying on it.]