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V0807-25 12 May 2025 · SG de Tributos Criterion in force
OTRO · declaración censal

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.

The question raised

Can I deregister from the Census of Entrepreneurs, Professionals, and Withholders while I am not making sales?

The DGT's ruling

The census deregistration declaration must be submitted when the effective cessation of all business or professional activities occurs. To determine whether deregistration is appropriate, it must be assessed whether the cessation of agricultural activity has taken place. Deregistration must be communicated within a period of one month from the date on which the conditions for cessation of activity are met.

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