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MEDIUM
FISCAL

Decline in business registry requires actual cessation of economic activity

V0807-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0807-25
Published
12 May 2025

Summary

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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