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V2523-15 ·27 August 2015 ·consulta-vinculante Medium impact
Tax

Cessation of professional activity requires filing a tax census deregistration within one month

An architect inquires about the procedures required to deregister from their self-employed professional activity. The DGT clarifies that a deregistration declaration must be submitted to the Census of Entrepreneurs, Professionals and Withholders.

In 5 key points

Lifecycle

2015-08-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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