It is relatively simple to deregister as self-employed. To deregister as self-employed, you need to present Form TA.0521 at the Provincial Directorate of the Social Security Treasury or at your Administration. The cancellation of self-employed status is an obligatory procedure that must be communicated to the Social Security in order to report the cessation of the worker’s work activity. The self-employed worker is directly responsible for complying with the obligation to apply for cancellation. If the worker fails to comply with this obligation, the General Treasury of the Social Security may act ex officio. In order to deregister from the Economic Activities Tax, Form 036 must be filed.
Self-employment deregistration
What are the deadlines for applying for self-employed status?
The deadline is 6 calendar days. The cancellation requested in due time and form will take effect from the first day of the month following the month in which the worker ceased the activity that led to their inclusion.
If you do not apply for cancellation, or you apply in a manner and within a period different from those established for this purpose, or the cancellation is carried out ex officio, the cancellation will take effect in terms of the obligation to pay contributions and you will not be considered in a situation of cancellation in terms of entitlement to benefits.
Requirements for self-employment cancellation
To deregister as a self-employed person, there are a series of requirements that must be fulfilled before going to the Provincial Directorate of the General Treasury of the Social Security or to the Administration, where you will have to fill in form TA.0521. If you choose the second option, you are obliged to notify the Social Security of the cessation of your business activity, as the self-employed person is solely responsible for complying with this obligation. If the self-employed person does not report the cancellation of their business, the General Treasury of the Social Security may act ex officio. If, in addition, we need to deregister from the Economic Activities Tax, we must present Form 036.
When can I cancel my self-employed status?
Listed below are the requirements or points to take into account when you have to cancel your self-employed status:
- If the self-employed person is registered in several business activities, when he/she wishes to cancel his/her registration, he/she must do so in all the activities because otherwise he/she will continue to generate payments in those where he/she has not requested cancellation.
- To process the cessation of the activity with the Social Security, the self-employed must cancel their tax obligations by means of Form 036.
- The self-employed person must not have any debts with the Administration, otherwise they will not be able to proceed with the cancellation.
- In those cases in which the self-employed, when they registered, had been granted unemployment benefit and at the time of deregistration have not yet exhausted this benefit, they will be able to opt for the resumption of the payment. On the other hand, if the self-employed person has paid enough contributions to receive benefit but has not yet applied for it, they will be able to receive it if they have previously had an employment relationship as a salaried worker and the time that has elapsed since registering as self-employed is not more than two years.
- If the self-employed person is a director of a commercial entity, he/she must justify his/her withdrawal from the special scheme by presenting a public deed stating his/her reasons and circumstances.
- If the self-employed worker has been paying contributions to the Special Regime for the Self-Employed for one year to cover the cessation of his or her work activity, he or she will have to justify the cancellation by means of economic reasons that prevent the continuation of the activity.