Baja de autónomos: How to Deregister

The baja de autónomos is the process of officially deregistering as a self-employed worker in Spain. It involves notifying both Seguridad Social (TGSS) and the Agencia Tributaria (AEAT) that you have ceased your activity. It is a mandatory procedure to stop paying the cuota de autónomos and to fulfil your remaining tax obligations.

What is the baja de autónomos?

The baja de autónomos cancels your registration in the Régimen Especial de Trabajadores Autónomos (RETA) with Seguridad Social and in the AEAT's census of business operators. After the baja, you are no longer required to pay the monthly cuota or file quarterly tax declarations, although you must complete any pending obligations for the period in which you were active.

Reasons for filing the baja

The most common situations that lead to the baja de autónomos are:

• Ceasing activity: you stop practising your profession or business
• Retirement: you begin receiving your retirement pension
• Switching to a sociedad limitada (SL): you start operating through a company and stop being an autónomo persona física
• Permanent disability: you are recognised as having a disability that prevents you from continuing
• Becoming an employee: you take a salaried position and no longer carry out self-employed activity

Steps to file the baja de autónomos

The baja requires two separate procedures: one with Seguridad Social and one with the Agencia Tributaria.

1. Baja with Seguridad Social (TGSS)

Deregistration from the RETA is processed through the Import@ss portal:

1. Log in with your certificado digital, Cl@ve, or SMS
2. Select "Modify your self-employment" > "Deregister"
3. Enter the date you ceased activity and the reason
4. Confirm and download the proof of deregistration

Deadline: you have 3 calendar days from the effective date of cessation to notify Seguridad Social. If you notify late, the baja takes effect from the date of notification (not from the actual cessation date), meaning you will pay the cuota for the extra days.

2. Baja censal with the AEAT (Modelo 036)

In addition to Seguridad Social, you must notify the Agencia Tributaria by filing Modelo 036 (census declaration):

1. Access the AEAT online portal
2. File Modelo 036, ticking the deregistration box
3. Enter the cessation date and reason
4. Sign and submit electronically

Deadline: one month from the date of cessation.

Pending tax obligations after the baja

Filing the baja does not exempt you from completing tax declarations for the period in which you were active:

• Quarterly declarations: file the relevant models for the quarter of cessation (Modelo 303, Modelo 130, etc.), even if you only worked for part of the quarter
• Annual summaries: if you deregister before the end of the year, you must still file the usual annual summaries (Modelo 390, Modelo 190, etc.)
• Declaración de la Renta: include the income and expenses from your self-employed activity in the Declaración de la Renta (Modelo 100) for the corresponding tax year

Check the tax calendar to make sure you don't miss any deadlines.

Can I re-register as autónomo after the baja?

Yes. You can re-register as autónomo at any time and as many times as you need. There are no legal restrictions on resuming self-employed activity after a baja.

Tarifa plana after re-registration

If 2 or more years have passed since your last baja from the RETA, you can benefit from the tarifa plana again when you re-register. This means paying a reduced cuota of 88.64/month for the first 12 months.

If fewer than 2 years have passed since your last baja, you will not qualify for the tarifa plana and will contribute based on your income-linked contribution base.

Consequences of not filing the baja

If you do not notify Seguridad Social of your baja:

• You will keep paying the cuota: the TGSS will continue charging your monthly cuota de autónomos via direct debit
• Debt accumulation: if there are insufficient funds in your account, debt with surcharges will build up
• Tax obligations: the AEAT will continue expecting your quarterly declarations, and failure to file them can result in penalties and surcharges

It is essential to file the baja as soon as you cease your activity to avoid unnecessary costs.

Related articles

• Cuota de autónomos — your monthly Seguridad Social contribution
• Modelo 100: Declaración de la Renta — where you declare income for the tax year
• Tax obligations for autónomos — all the tax obligations you need to know
• Tax calendar — every deadline of the year at a glance