You may decide to deregister as an autónomo/self-employed in Spain for various reasons, for example, if you are now employed by a company and taxed at source, or if you’re moving abroad, or if you no longer want to make social security contributions.
The process for deregistering as an autónomo/self-employed in Spain is relatively simple. As with the registration, there are two submissions required, the ‘baja en RETA’ (Social Security) and filing a Modelo 036/037 (tax) with Hacienda. Note that you must have a digital certificate if you are looking to do this online via the Agencia tributaria and Seguridad Social websites. Please feel free to contact us if you need our assistance.
As a Spanish resident, you are still obliged to submit an annual income tax return (IRPF/Modelo 100) and VAT return (Modelo 390) in the year following your last year as an autónomo. If you have any VAT credits on your account, you can also claim a refund by filing a Modelo 303 form for the final quarter of the year.
What happens if I want to reregister as an autónomo?
You can reregister again at any time, however, it’s worth noting that if you wish to do so within two years since you last registered, you will lose the right to ‘Tarifa Plana’ meaning that you cannot benefit from the reduced flat rate for newly self-employed individuals.
We offer an autónomo deregistration service to submit the relevant information with the Tesorería General de la Seguridad Social and Hacienda. Please email us at firstname.lastname@example.org for more details.