Changing, pausing and closing self-employment

It is for anyone planning or going through a move to Spain who is, or will be, self-employed. It covers updating your activity, address or tax regime, moving region or leaving Spain, registering a family member who helps in your business, choosing between a pause and a full closure, closing your registration, and starting again later.

Start with "What closing your self-employment (baja) really involves". It explains deregistration, the final filings and what happens to your quotas and status, and it makes the other pages easier to follow. If you are still deciding whether to stop at all, go next to "Pausing or closing your self-employment: which fits your situation?"

Key rules

• Tax census changes: Tell the tax office about a closure or a change of activity or address within one month, using modelo 036.
• Baja deadline: Request your baja in the self-employed Social Security scheme within 3 natural days after you stop working, so it takes effect on the day you stopped.
• Social Security changes: Report a change of activity or personal data to Social Security within 6 days of the change.
• Reduced quota gap: You can get the reduced quota again if you were not registered as self-employed for the previous 2 years, or 3 years if you already used it before.
• Keeping records: Keep your invoices and accounting records for at least 6 years after the last entry.
• Two bajas: Social Security and the tax office are separate, so closing one does not close the other.

Changing, pausing and closing self-employment: the whole process, step by step

• Before you start again: register with the tax office and Social Security (Starting again after a break: effect on the reduced quota): Social Security registration can be made up to 60 days before starting, and both registrations must be done before you start

• Report a change of activity, home or business address to Social Security (Changing your activity, address or regime after registering): within 6 days of the change

• Tell the tax office about the change in your activity or address with modelo 036 (Changing your activity, address or regime after registering): within one month of the change

• Change your contribution base if your income changes (Changing your activity, address or regime after registering): ask before the end of the month; it takes effect on the 1st of the next period: 1 January, 1 March, 1 May, 1 July, 1 September or 1 November

• Renounce or opt into the módulos and simplified VAT regimes (Changing your activity, address or regime after registering): during December, until 31 December, for the following year

• Check which region's income tax scale applies if you move (Moving region or leaving Spain: what happens to your self-employment): the region where you live on 31 December applies to the whole year

• Decide whether you can stay registered if you move abroad (Moving region or leaving Spain: what happens to your self-employment): before you leave; staying in Spanish Social Security depends on EU rules and your Social Security office's decision

• Register a relative who helps in your business (Registering a family member who helps in your business (colaborador familiar)): before the relative starts helping

• Choose between pausing and closing (Pausing or closing your self-employment: which fits your situation?): before you stop working

• Request your baja in the self-employed Social Security scheme (What closing your self-employment (baja) really involves): within 3 natural days after you stop working, so it takes effect on the day you stopped

• Close your tax census record by filing modelo 036 (What closing your self-employment (baja) really involves): within one month of stopping

• File your last VAT return, marked as final (What closing your self-employment (baja) really involves): in the normal quarterly window: 1 to 20 of the month after the quarter ends, or 1 to 30 January for the last quarter

• File the yearly VAT summary for the closing year, unless you are exempt (What closing your self-employment (baja) really involves): in January of the following year, up to 30 January

• Keep your invoices and accounting records (What closing your self-employment (baja) really involves): for at least 6 years after the last entry

• Check if you can get the reduced quota again (Starting again after a break: effect on the reduced quota): you need 2 years without registration, or 3 years if you already used it before

Documents you may need

Identity and residence

• Updated registration in the padrón — Changing your activity, address or regime after registering, Moving region or leaving Spain: what happens to your self-employment
• Your relative's ID card or NIE — Registering a family member who helps in your business (colaborador familiar)

Other documents

• Modelo 036
• A1 certificate — Moving region or leaving Spain: what happens to your self-employment, What closing your self-employment (baja) really involves
• Form TA.0521/2 — Registering a family member who helps in your business (colaborador familiar), What closing your self-employment (baja) really involves
• Your relative's social security number — Registering a family member who helps in your business (colaborador familiar)
• Proof of the family relationship — Registering a family member who helps in your business (colaborador familiar)

Changing, pausing and closing self-employment: questions that cross several articles

Do I have to tell both Social Security and the tax office when I change my address or activity?

Yes, you tell both, and they have different deadlines: 6 days for Social Security and one month for the tax office with modelo 036. The town hall register (padrón) is a separate update.

Can I switch to or out of módulos and the simplified VAT regime at any time?

No, you normally make this choice during December, until 31 December, for the following year, using modelo 036. Renouncing lasts three years. Read Changing your activity, address or regime after registering, and Pausing or closing your self-employment: which fits your situation? if you are thinking of stopping.

If I close in the middle of a month, do I pay the full month's quota?

No, since 2023 you pay only for the days of the month up to your baja date, if you file in time. Filing late can leave the quota running until you file. Read What closing your self-employment (baja) really involves, and Pausing or closing your self-employment: which fits your situation? to weigh your options.

If I close now, how long must I wait to get the reduced quota again?

You can get the reduced quota again if you were not registered for the previous 2 years, or 3 years if you already used it before. This affects whether pausing or closing suits you. Read Pausing or closing your self-employment: which fits your situation? and Starting again after a break: effect on the reduced quota.