2.1.1 When

• Model 840

  • Registration declaration for start of activity : within 1 month from the start of the activity.

  • Registration declaration for ceasing to enjoy exemption : during the month of December prior to the year in which they are obliged to pay taxes for ceasing to meet the conditions to enjoy it.

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

  • Deregistration declaration by 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 for accessing an exemption.

• Model 848

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