1.2.1 When

In the case of modification declarations, in general, the term is 1 month counting from the moment the circumstances that gave rise to the modification occurred.

In the case of declarations of cessation of activity, in general, within a period of 1 month from the cessation of activity or from the dissolution.

In the event that the taxpayer was a natural person and the cessation occurred due to his or her death, the declaration of cessation must be presented by the heirs within a period of 6 months counting since death.