Deregistering as autónomo requires two separate actions: filing a baja with Social Security (removing you from RETA) and notifying Hacienda you've stopped trading. Miss either one and the monthly fees keep coming.
Here's how to do both, what to expect, and what to watch out for.
When you stop working as an autónomo, two separate government bodies need to know about it:
Both are done online if you have a digital certificate or Cl@ve PIN. If you have employees, you must go in person.
You can also do both at once through the CIRCE system (the DUE, Documento Único Electrónico), which submits the deregistration to both bodies simultaneously. This is the fastest route for sole traders without employees.
Go to the Sede Electrónica de la Seguridad Social and look for the form "Solicitud de baja en el Régimen Especial de Trabajadores por Cuenta Propia o Autónomos."
You'll need:
Set the deregistration date carefully. Social Security bills you up to and including that day. If you stop on the 15th, you pay 15 days' worth of contributions for that month, not the full month.
Save the PDF confirmation the system generates. You'll need it for reference if any discrepancy arises.
Log into the AEAT portal and submit a Modelo 037 (the simplified version for most autónomos) or Modelo 036 if your activity was more complex: multiple activities, multiple premises, or VAT regimes beyond the standard.
In the form, go to section 1 and tick box 150. This signals cessation of economic activity. Add your last day of activity and the reason for stopping.
You can track the status under "Mis Expedientes" in the AEAT portal.
Once processed, Hacienda will no longer expect future quarterly returns. But they will still expect returns for the quarter you stopped in. See the section below.
This is the most important financial point about deregistering as autónomo.
If you deregister part-way through a month, Social Security charges you only for the days you were active. Stop on the 10th of March and you pay roughly a third of the monthly quota, not the full amount.
There is a limit, though. You can deregister and re-register up to three times per calendar year and still benefit from pro-rata billing. A fourth deregistration in the same year means you pay the full monthly fee for that month, regardless of the date.
If you are going through a slow period and plan to restart activity soon, this rule lets you temporarily deregister without losing a full month's contribution. Teachers, project-based consultants, and seasonal freelancers use this regularly.
Deregistering does not cancel the quarterly returns for the period you were active.
If you stop in the middle of a quarter, you still need to file:
And in the following year, you'll still file your annual income tax return (Modelo 100) and the annual VAT summary (Modelo 390) for the year you were registered.
Don't skip these. Hacienda expects them even if your activity stopped mid-year. Missing them means penalties. If you're unsure what to file after deregistering, renn can handle your final returns so nothing is left open.
Yes. Many autónomos deregister during slow seasons and re-register when work picks up. The three-times-per-year pro-rata rule exists precisely for this use case.
As long as you file both deregistrations correctly each time, and re-register before resuming billable work, you're within the rules.
