Closing your self-employed activity

Overview

Stopping freelance work in Spain isn't automatic — you need to formally deregister with both the Agencia Tributaria and Social Security, or you'll keep being billed for monthly contributions and expected to file tax returns.

Requirements

• You must be currently registered as self-employed to file a deregistration
• Both a tax deregistration and a Social Security deregistration are needed — they're separate processes

Step-by-step process

• File Modelo 036/037 with the Agencia Tributaria to deregister your economic activity (baja censal)
• File your Social Security baja (deregistration) from RETA through the Sede Electrónica, ideally on the same date as your tax deregistration to avoid a gap where you're still being charged
• File any final pending quarterly tax returns for the period you were active
• Keep records of your invoices and filings for the legally required retention period, even after deregistering

Required documents

• NIF/NIE
• Completed Modelo 036/037 for tax deregistration
• Social Security deregistration confirmation

Common mistakes

• Deregistering from tax but forgetting the separate Social Security deregistration — this means continuing to be charged the monthly RETA contribution
• Leaving a gap between stopping actual work and filing the deregistration, during which contributions and filing obligations keep accruing

Practical tips

• If you plan to stop and restart self-employment later, note that leaving a gap of at least 2 years before restarting can requalify you for the flat-rate 'tarifa plana' again
• Keep your final invoices and tax filings on record — they may be requested by the Agencia Tributaria for several years after you've closed

How Tuchati can help

If you're stopping freelance work and want to make sure you close everything correctly (avoiding ongoing charges), Tuchati can walk you through the deregistration steps.