1.2.1 When

In the case of declarations of modification, as a general rule, the period is 1 month from the moment in which the circumstances that gave rise to the modification occurred.

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

In the event that the taxpayer is a natural person and the cessation occurs due to the death of the same, the declaration of cessation must be submitted by the heirs within a period of 6 months from the date of death.