Changing your activity, address or regime after registering

Terms used

• Modelo 036 — Modelo 036 is the tax census form used to declare or change your activity, address and tax options.
• Modelo 030 — Modelo 030 is a simpler census form individuals can use to change their tax address.
• Import@ss — Import@ss is the Social Security online service where self-employed people report changes.
• Cl@ve — Cl@ve is Spain's electronic identification system for online dealings with public offices.
• Padrón — The padrón is the town hall register of where you live.
• Módulos — Módulos is a tax method that estimates a self-employed person's income from set indicators instead of actual figures.
• IAE — The IAE is a tax on business activities, which most individuals are exempt from paying.

Key rules

• Social Security: Report a change of activity or personal data within 6 days of the change.
• Tax office: Report a change of activity or address within one month, using modelo 036.
• Contribution base: Ask before the end of the month before the 1st you want the new base to apply.
• Módulos and simplified VAT: Opt in or renounce in December, by 31 December.
• Padrón: Updating it after a move is a separate step with your town hall.

Tell both offices, on different deadlines

A change usually has to be reported twice: to Social Security and to the tax office. Each has its own deadline, and a missed one can cause problems later. The checklist below lists the dates in order.

• Social Security: report a change of activity or personal data within 6 days of the change.
• Tax office: report a change of activity or address within one month, using modelo 036.

Changing your activity or address

Report the change to Social Security through Import@ss or its online office. You need a digital certificate, Cl@ve or electronic ID. An in-person visit needs an appointment. Then file modelo 036 online with the tax office.

If you move, the tax office also treats it as a change of tax address. This can change which tax office handles you. Individuals can use modelo 030 for an address change, but modelo 036 also works. If your business address changes, use modelo 036.

Updating your padrón registration is a separate step with your town hall. Neither the tax office nor Social Security does it for you.

Adding a second activity

File modelo 036 to register the new activity. If you charge VAT on it, file before you start. Then tell Social Security so your activity code is updated. Most individuals do not pay IAE, the tax on business activities, but the activity is still registered in the same form.

Changing your contribution base

You can change your contribution base up to six times a year. A change takes effect on 1 January, 1 March, 1 May, 1 July, 1 September or 1 November. Ask before the end of the month before the date you want. Your base must stay within the range for your income bracket. Check the current ranges with Social Security, because they are updated every year.

Módulos and simplified VAT: a narrow window

Renouncing or opting into módulos or the simplified VAT regime is done in December, up to 31 December, using modelo 036. You can also renounce when you start your activity. A renunciation lasts three years and renews automatically. Cancelling it uses the same December window and applies from 1 January. Windows are sometimes changed by yearly orders, so check the current dates with the tax office.

If you live in the Basque Country or Navarra

These territories run their own tax administration, with their own forms. This page covers the rest of Spain.

Timeline and deadlines

• Register a second activity in modelo 036 before you start if you charge VAT: before starting the new activity

• Change your contribution base: before the end of the month before the 1st of the month you want it to apply

• Renounce or opt into módulos or the simplified VAT regime: during December, until 31 December

Documents you need

• Modelo 036, the tax census form, to declare a change of activity or business address to the tax office. It is filed electronically with a digital certificate, Cl@ve or electronic ID.

• Modelo 030, the simpler form for individuals to change their tax address (modelo 036 also works).

• A digital certificate, Cl@ve or electronic ID, to notify Social Security of the change through Import@ss or its online office. Otherwise you need an appointment at a Social Security office.

• Updated padrón registration from your town hall after a move, which is done separately from the tax and Social Security notices.

Checklist

• Report the change to Social Security through Import@ss or its online office within 6 days of the change.

• File modelo 036 with the tax office within one month of the change of activity or address.

• Update your padrón registration with your town hall after you move.

• File modelo 036 for a second activity, and notify Social Security so your activity code is updated.

• Request any contribution base change before the end of the month before the 1st you want it to apply.

Frequently asked questions

When can I change my contribution base?

You can change your contribution base up to six times a year, with effect from 1 January, 1 March, 1 May, 1 July, 1 September or 1 November. Send the request before the end of the previous month, through the Social Security website or Import@ss, within the range for your income bracket.

When can I renounce módulos or the simplified VAT regime?

You can renounce módulos or the simplified VAT regime during December, until 31 December, using modelo 036. You can also renounce when you start the activity. The renunciation lasts three years and renews automatically, and revoking it in the same December window takes effect from 1 January.

Do I also have to update the padrón when I move?

Yes, you must update the padrón (your town hall register) separately, because telling the tax office and Social Security does not change it. Changing your tax address can also change which tax office handles you.

Do I pay a fee to add a second activity?

Most individuals are exempt from paying IAE, the business activity tax, when they add a second activity. You still register it in modelo 036, and if the new activity falls under a different collective, your activity code in the self-employed scheme is updated.