2.1.1 When

• Model 840

  • Declaration of registration for start of activity : within 1 month from the start of the activity.

  • Declaration of discharge for ceasing to enjoy exemption : during the month of December prior to the year in which they are required to pay taxes due to no longer meeting the conditions to enjoy it.

  • Declaration of variation : within 1 month from the moment the variation occurred.

  • Declaration of discharge for c that : within 1 month from termination.

  • Declaration of withdrawal due to exemption : during the month of December prior to the year in which they are no longer required to pay taxes due to access to an exemption.

• Model 848

  Between January 1 and February 14 of the fiscal year in which said communication must take effect in the IAE .