Starting again after a break: effect on the reduced quota

Terms used

• Alta — The alta is your official registration to start an activity, with the tax agency or with Social Security.
• AEAT — The AEAT is Spain's tax agency.
• Modelo 036 — Modelo 036 is the tax form for registering, changing or ending a business activity; modelo 037 is its simplified version.
• IAE — The IAE is the business activity tax and the activity heading you declare when you register.
• RETA — The RETA is Spain's Social Security scheme for self-employed people.
• Mutua — The mutua is the insurer that covers work accidents for self-employed people.
• Declaración responsable — A declaración responsable is a signed statement to the town hall that your premises meet the rules for your activity.
• SMI — The SMI is Spain's minimum wage.

Key rules

• Lookback: Count the gap from the date your last self-employed registration ended to your new alta date.
• Order: Do both altas, tax and Social Security, before you start working.
• Amount: The monthly reduced quota is set every year, so confirm the current figure with Social Security before applying.

Re-registering is the same process as a first registration

Starting again means doing a normal alta. There is no special "returning" procedure. You register for tax and for Social Security before you start working, exactly as a new self-employed person would.

Can you get the reduced quota again?

It depends on a lookback period counted back from your new alta date. 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.

The longer period applies if you ever used a reduced quota, bonus or flat rate for new self-employed people. Count from the date your last registration ended, not from the date you stopped working.

If you are inside the gap, you register normally and pay the standard quota, which is based on your real net income. Waiting until the gap is long enough can lower your costs, so check the dates before you choose a start day.

What you need to do

Do two registrations, both before you start the activity:

1. Tax alta. File the census alta with the tax agency (AEAT) using modelo 036 or the simplified modelo 037. You state your activity heading (IAE), your VAT regime and your income tax regime. Natural persons are exempt from paying the IAE, but you must still declare the heading.
2. Social Security alta. Request your alta in the self-employed scheme (RETA). You can do this online or at a Social Security office, up to 60 days before you start, and it must be done before you start.

You also need a mutua to cover work accidents. Depending on your activity, you may need a licence or a declaración responsable for your premises, and membership of a professional body. The checklist below lists these in order.

What the reduced quota costs and how long it lasts

Since 2023, self-employed quotas follow real net income, with a reduced quota for new self-employed people. In 2025 it was 80 euros per month for the first 12 months. It can continue for a further 12 months at the same rate if your net income stays below the minimum wage (SMI).

The amount is set each year, so ask Social Security for the current monthly figure before you apply. Some regional and special schemes, such as those for rural areas or for people with disabilities, can extend the benefit. Ask the Social Security office or your regional employment office whether one applies to you.

Where to go next

The timeline, checklist and questions below walk you through the steps in order.

Timeline and deadlines

• Check your gap since your last registration: 2 years, or 3 years if you already used a reduced quota before: before you apply

• Request your alta in the self-employed scheme with Social Security, online or at a Social Security office: up to 60 days before you start, and always before you start

• File the census alta with the tax agency using modelo 036 or the simplified 037: before you start the activity

• Pay the reduced quota: for the first 12 months

• Keep the same reduced rate for a further period if your net income stays below the minimum wage (SMI): for 12 more months after the first 12

Checklist

• Find the date your last registration in the self-employed scheme ended and count back from your planned new alta date.

• Check whether you ever used a reduced quota, bonus or flat rate before: if you did, you need 3 years without registration, otherwise 2 years.

• Choose your activity heading, VAT regime and income tax regime before you register.

• Arrange a mutua, the insurer that covers work accidents.

• Get the licence or declaración responsable for your premises, and join your professional body if your activity needs it.

• Ask the Seguridad Social for the current monthly reduced quota before you apply.

• Watch your net income in the first 12 months: if it stays below the minimum wage (SMI), the reduced rate can run for 12 more months.

Frequently asked questions

From what date is the gap without registration counted?

The gap is counted back from the date of your new alta, not from today. So the day you register again is the day that decides whether you have been out of the scheme long enough.

How much is the reduced quota and how long does it last?

In 2025 the reduced quota was 80 euros per month for the first 12 months. You get another 12 months at the same rate if your net income stays below the minimum wage (SMI). The yearly rules may have updated the amount since.

Can my region or a special scheme extend the reduced quota?

Yes, regional and special schemes, such as those for rural areas, can extend the benefit. Disability and other groups also have special cases, so ask your regional government or the Seguridad Social which one fits you.

Do I need to register for tax before I start working again?

Yes, you must file the census alta with the tax agency before you start, as well as the Social Security alta. You use modelo 036, or the simplified 037, and give your activity heading, VAT and income tax regime.