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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.
Cuestión planteada ¿Puedo causar baja en el Censo de Empresarios, Profesionales y Retenedores mientras no realice ventas?
La declaración censal de baja debe presentarse cuando se produzca el cese efectivo en todas las actividades empresariales o profesionales. Para determinar si procede la baja, debe valorarse si se ha producido el cese de la actividad agrícola. La baja debe comunicarse en el plazo de un mes desde que se cumplan las condiciones de cese de la actividad.
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