Typical situation for self-employed workers: summer arrives and their activity is significantly reduced. However, they have the obligation to continue paying their corresponding fee. Given the circumstances, it may not be profitable for some self-employed workers to temporarily continue their activity. And, this is when a very timely question arises: can a self-employed person unsubscribe during vacation periods? Is it worth it? Keep reading to find out more about it.
Can a self-employed person temporarily unsubscribe?
Of course yes! self-employed They can unsubscribe whenever they want and, consequently, stop paying the fee for a certain period of time. But be careful! Before making this decision, it is advisable to carry out an analysis of the situation and check if it is actually interesting. temporarily unsubscribe.
Afianza professionals can help you with this task, offering you the advice you need to choose the most convenient option.
Steps to unsubscribe from being self-employed for a time
If, after analyzing your situation, you decide temporarily unsubscribe as self-employed, you will have to carry out a series of mandatory procedures:
Low in the Treasury
First of all, you will have to manage the withdrawal at the Treasury through the model 036 or model 037, depending on your case. When you execute this step, it is important to keep the following questions in mind:
- If you are registered under several headings of the Economic Activities Tax (IAE), remember to unsubscribe from all of them.
- If you do not unsubscribe before the end of a fiscal quarter, you must submit the corresponding tax forms even if you have not had any activity. Therefore, it is advisable to unsubscribe the same month in which the quarterly return is submitted to avoid paying taxes later.
Low Social Security
Next you must withdraw from Social Security. You have two ways:
- In person, filling out the model TA.0521.
- Electronically through the Social Security electronic headquarters. In this case you will need a digital certificate.
At this point it should be noted that you will have to pay the proportional part of the self-employed fee depending on the day you process your withdrawal. For example, if you cancel on the 15th of the month, you will only have to pay half of the self-employed fee. You can do this up to 3 times a year, since if you register a fourth time, you will already have to pay the full self-employed fee regardless of the day on which you manage your cancellation.
Is it worth signing off as a freelancer temporarily?
In reality, only you have the answer, as it depends on your particular situation. To help you with the analysis, we lay out the pros and cons of unregister as self-employed for a period of time determined:
Advantages of temporarily deregistering as self-employed
In reality there is only one advantage but it can be a compelling reason. We are talking about the savings that can be achieved by temporarily not paying the fee. If your billing is really low for a few months, it is very likely that the decrease will compensate you. Let us remember that the minimum fee in the current year 2024 is 230.15 euros.
Your particular savings will depend on the number of months that will pass without paying the self-employed fee and its amount in your case.
Disadvantages of unsubscribing as a freelancer for a while
Let's now look at the cons that a temporary self-employment discharge:
- Loss of bonuses in the self-employed fee: If at the time of unsubscribing you were benefiting from any reduction, such as the flat rate of 80 euros or any other bonus, when you register again you will lose that discount and you will have to pay the full fee, which can considerably increase your monthly expenses.
- Impact on the aid or subsidies you have received. Some of this aid requires that the beneficiary maintain their activity for a minimum period to maintain the right to the benefit. If you cancel before that time, you may be required to repay the amounts received, which may negatively affect your financial stability.
- You will not be able to issue invoices. This means that any income from work you do must be postponed until you register again. If you skip this procedure and work without being registered, you expose yourself to Social Security sanctions, which would include the payment of unpaid fees along with a surcharge of up to 20%.
Therefore, before making the decision to unsubscribe, it is essential to evaluate whether the advantages outweigh these risks and possible losses. Do you still have doubts? Remember that Afianza gives you the help you need to reach the most favorable conclusion for your economy.
