Deregister as an autónomo: Hacienda and RETA

Ending every activity or only one?

If you have several activities and stop only one, do not choose complete deregistration without checking. List continuing and ending activities with dates. A legal entity is not automatically dissolved by inactivity either.

Establish the actual cessation date

Reconcile the last service, open orders and actual closure. A later receipt is not necessarily a new start but needs correct accounting. Do not invent a retrospective end date merely to avoid contributions.

Deal with two separate authorities

Check AEAT notification through Modelo 036 and RETA deregistration with TGSS separately. Confirmation from one does not establish completion with the other. Import@ss allows advance deregistration up to 60 days ahead; check the current procedural deadline for the particular date.

Close outstanding duties

List final periodic and annual returns, invoice corrections and payments. Review VAT consequences for retained assets and any continuing withholding duties. Deregistration does not remove earlier debts or document-retention obligations.

Keep confirmations and handle later correspondence

Save both authorities' decisions and effective dates and check the next contribution statement. Maintain a reachable address and digital access for follow-up questions. Moving abroad requires additional checks beyond closing the activity.

Official sources and next steps

• AEAT: Ending some or all activities
• Import@ss: RETA deregistration and deadlines

Related assistance: Self-employment in Spain.

Related next steps: Modelo 036: change your activity and tax registration details · Spanish Social Security clearance certificate.

Updated: 23 October 2026. General guidance. Your circumstances and the current requirements of the competent authority are decisive.