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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.
Cuestión planteada Trámites que debe seguir el consultante para darse de baja en el ejercicio de su actividad profesional por cuenta propia.
Quienes cesen en el desarrollo de toda actividad empresarial o profesional deben presentar la declaración censal de baja. Esta debe presentarse en el plazo de un mes desde que se produzca el cese efectivo de la actividad. El cumplimiento de este trámite no exime de presentar las declaraciones y cumplir las demás obligaciones tributarias derivadas de la actividad.
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