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V0807-25 ·12 May 2025 ·consulta-vinculante Medium impact
Tax

Decline in business registry requires actual cessation of economic activity

The consultant asks whether they can withdraw from the business registry due to no sales forecasts. The DGT responds that withdrawal must be made upon the actual cessation of business or professional activity.

In 5 key points

Lifecycle

2025-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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