Do I still file VAT and income tax after deregistering?

Yes, for the quarter you were active (modelo 303 and 130) and the annual income tax return, even if you are no longer self-employed.

How to deregister as autónomo in Spain in 2026

Stopping being self-employed also requires several steps, and doing them wrong (or late) has a direct cost: if you do not report the deregistration on time, the Social Security keeps charging you the fee. This guide explains how to deregister correctly from the RETA and from Hacienda, in what order, with which deadlines and what obligations remain afterwards.

Summary: to deregister as autónomo you must: 1) report the RETA deregistration via Import@ss within a maximum of 3 calendar days from ceasing; 2) file the census deregistration with Hacienda using modelo 036 (1-month deadline). Thanks to daily pro-rata, in your last month you only pay the fee up to the deregistration date. And note: you will still have to file the quarter's returns and the annual tax return.

In this guide

The two deregistrations you must do
Step 1 — RETA deregistration (Social Security)
Step 2 — Census deregistration with Hacienda (modelo 036)
Pro-rata: what you pay in your last month
Obligations that remain
Are you entitled to the self-employed "dole"?
Final checklist

The two deregistrations you must do

Deregistering is not a single step. There are two independent deregistrations you must do and coordinate:

Social Security deregistration (RETA): stops the monthly autónomo fee. It is the most urgent because of its 3-day deadline.
Census deregistration with Hacienda (modelo 036): reports the end of the activity and frees you from filing quarterly forms going forward.

If you only do one, you stay liableIf you deregister from the RETA but not from Hacienda, you must still file the quarterly forms (130, 303). And if you deregister from Hacienda but not from the RETA, you keep being charged the fee. Always do both.

Step 1 — RETA deregistration (Social Security)

The RETA deregistration is reported to the Social Security (TGSS) through the Import@ss portal.

Deadline: 3 calendar daysYou must request the deregistration within a maximum of 3 calendar days from ceasing the activity. If you are late, your obligation to contribute does not end on the actual cessation date but on the date you report it: every day of delay is a day of fee charged to you.

Enter Import@ss and identify yourself

Go to importass.es with your digital certificate, DNI electrónico or Cl@ve. Look for "Deregistration from the Special Regime for Self-Employed Workers", under "Registration, deregistration and changes in your self-employment".

State the date and reason for ceasing

Enter the actual cessation date and the reason for deregistering. This date sets the last day you contribute.

Confirm and keep the receipt

Review the data and confirm. Download the deregistration receipt: it is your proof that you ceased on the correct date.

You can also do it in person at a Social Security office (the classic form is TA.0521), but online is immediate.

Step 2 — Census deregistration with Hacienda (modelo 036)

With the same modelo 036 you used to register, you now report the end of the activity. Remember that modelo 037 was abolished in February 2025, so all census deregistrations use the 036.

Deadline: 1 monthThe census deregistration must be filed within one month of the effective cessation of the activity.

Access modelo 036 at the AEAT

Go to the AEAT Electronic Office, modelo 036 section, and identify yourself with your certificate, DNI electrónico or Cl@ve.

Tick the census deregistration

Select the deregistration reason in the census of entrepreneurs, professionals and withholders, and enter the cessation date of the activity and of the IAE code you were registered under.

File and keep the receipt

Confirm the filing and keep the receipt. This ends your obligation to file the quarterly forms from the cessation onwards.

Pro-rata: what you pay in your last month

Since 2023, the Social Security charges the fee by the day in the month of registration and deregistration. This means that in your last month you only pay the proportional part up to the deregistration date, not the whole month.

For example, if your monthly fee is €300 and you deregister on the 10th, you would pay roughly 10 days of fee (about €100) instead of the full €300. This pro-rata is another reason to report the deregistration on the very day you cease and not carry extra days.

Remember the 3 registrations/deregistrations a yearThe daily pro-rata in the month of registration and deregistration applies to the first three registrations and deregistrations of the calendar year. From the fourth, the whole month is charged.

Obligations that remain

Deregistering does not free you from obligations already accrued. After deregistering you will still have to:

File the forms for the cessation quarter: modelo 130 (income tax) and 303 (VAT) for the period you were active, on their usual deadlines.
File the annual summaries that apply (modelo 390 for VAT) and the income tax return the following year, including your activity income.
Keep the documentation (invoices, record books) for the limitation period, which is 4 years.

Calculate your last modelo 130 →

Are you entitled to the self-employed "dole"?

If the cessation is involuntary (losses, economic reasons, force majeure, etc.) and you have contributed for cessation of activity for at least 12 continuous months, you may be entitled to the cessation-of-activity benefit, the self-employed equivalent of unemployment benefit. You apply to your mutua within the month after ceasing. The duration and amount depend on how long you contributed.

Final checklist

I reported the RETA deregistration via Import@ss within 3 days of ceasing.
I filed the census deregistration with Hacienda using modelo 036 (1-month deadline).
I kept the receipts for both deregistrations.
I have filed (or plan to file) modelo 130 and 303 for the last quarter.
I have assessed whether I qualify for the cessation-of-activity benefit.
I will keep invoices and books for 4 years.

How to register → Back to the self-employed hub →

Frequently asked questions

What if I deregister late from the RETA?

Your obligation to contribute ends on the day you report the deregistration, not the actual cessation date. Every day of delay is a day of fee, so do it within the 3 calendar days.

Do I pay the whole month if I deregister mid-month?

No. Since 2023 the fee is charged by the day in the deregistration month, so you only pay the proportional part up to the date (for the first three deregistrations of the year).

Do I still file VAT and income tax?

Yes, for the quarter you were active (modelo 303 and 130), on their deadlines, and the annual income tax return, even if you are no longer self-employed.

Can I claim benefits when I stop being autónomo?

If the cessation is involuntary and you contributed for cessation of activity for at least 12 months, you can claim the cessation-of-activity benefit from your mutua within the month after ceasing.

Do I need to deregister the IAE with modelo 840?

Only if you were liable to pay the IAE (companies billing over €1 million). Most autónomos are exempt and just need the census deregistration with modelo 036.

Official sources

Guidance based on the rules in force in 2026. Procedures may change; always check on the official AEAT and Social Security sites. This does not replace advice from a qualified adviser (gestor).