The professional life of a freelancer or SME is full of changes. You might decide to diversify your services, switch sectors entirely, or even end your activity. Whatever your situation, it is essential to report these changes to the Administration correctly and within the deadlines to avoid problems.
It is now July 2026, a key moment with major tax changes on the horizon. Below, we guide you through two vital processes: changing your activity code and deregistering your activity.
How to Change Your Activity Code (IAE Epígrafe)?
If you are starting a new economic activity, whether as a complement to your current one or as a replacement, you must notify the Spanish Tax Agency (AEAT). This is done by modifying your registration in the Census of Entrepreneurs, Professionals, and Payers.
The process is done by submitting Form 036 or its simplified version, Form 037.
1. Identify the new IAE code: Make sure the code corresponds exactly to the new activity you will be performing.
2. Fill out the census form: You must check the "Modification" box and indicate the effective date of the change. You will add the new activity with its corresponding code and, if applicable, deregister the previous one.
3. Deadline: You have one month from the date the activity change occurs to report it.
Important: A change in your activity code can lead to changes in your tax obligations, such as the applicable VAT regime (general, equivalence surcharge) or the IRPF estimation method. Review these implications carefully.
How to Deregister as a Freelancer?
If you have decided to cease your activity, you must deregister with two different bodies: the Tax Agency and the General Treasury of the Social Security (TGSS).
1. Deregistering with the Tax Agency (Hacienda)
You must report the cessation of your activity to the Tax Agency by submitting Form 036 or 037. On the form, you will check the "Deregistration" box and indicate the effective date you stop operating. The deadline for this notification is one month from the date of cessation.
Remember that even if you deregister, you are still obliged to file tax returns (VAT, IRPF) for the last period you were active, as well as the annual summaries.
2. Deregistering with Social Security (RETA)
Once you have reported the cessation to the Tax Agency, you must request to be removed from the Special Regime for Self-Employed Workers (RETA). This process is done through the Social Security's Import@ss portal.
The deadline here is much stricter: you have only 3 calendar days from the cessation date you reported to the Tax Agency. Meeting this deadline is crucial to ensure you stop contributing from the day of cessation and are not charged the full month's fee.
The Countdown to VeriFactu 2027
In mid-2026, we cannot ignore the approaching era of electronic invoicing. Even if you plan to change activities or deregister soon, the VeriFactu system will be mandatory from July 1, 2027, for all freelancers and micro-enterprises. Any invoice you issue until your cessation or in your new activity will eventually have to comply with this regulation. To better understand the deadlines and how they will affect you, we recommend reading our comprehensive guide on [VeriFactu 2027: Deadlines for Freelancers in Spain](/en/verifactu-2027-deadline).
Managing these procedures may seem complex, but with the right information and planning, it is a straightforward process. Just as the process of [how to register as a freelancer step by step](/en/register-freelancer) requires attention to detail, so do deregistration and modification.