What happens after deregistering as self-employed? Self-employed deregistration.

What we will do from PBA after you deregister as self-employed:

• Close the last quarter: we will file on your behalf the forms corresponding to the final period (e.g., IVA 303, IRPF 130/131, withholdings 111/115, intra-EU operations 349, if applicable).

• Annual returns for the fiscal year: next year we will prepare and file the annual summaries/returns that apply to your case (e.g., 390, 190, 180, 347, if applicable).

• Safekeeping of your documentation: we will keep in our system all your bookkeeping and the invoices recorded up to the de-registration date, so they are always available when needed.

What we will ask from you

• In February we will send you a questionnaire to complete the information for the previous fiscal year. Based on your answers, we will include everything necessary for the annual returns.

• If you receive late invoices (issued or received dated in the previous fiscal year), please forward them to: office@pba.top, explaining that they were sent late after the activity was closed.

What you should keep in mind

• Annual income tax return (modelo 100): even if you have de-registered, next year you must file the corresponding annual return with the data from this last tax year.

• Bank charges: no new self-employed social security contributions or periodic charges should be generated, except those corresponding to the last quarter and/or the annual returns, if applicable.

• Document retention: we recommend keeping your receipts and invoices for at least 4 years. We will do the same in accordance with regulations.

• If in the future you resume your activity or your situation changes (new registration, different activity, residency, etc.), please let us know so we can reactivate everything.

How to request your documents

At any time you can request on demand:

• Books and listings (income, expenses, fixed assets/investment goods, VAT).

• Copies of invoices recorded (issued and received) up to the de-registration date.

• Filing receipts for the forms and annual returns.

Please remember that your accounting is stored in our system. Official returns can also be viewed online with your digital certificate in your private area of the Spanish Tax Agency (Agencia Tributaria).