Skip to main content

When should I unsubscribe from the Census of entrepreneurs, professionals and withholding agents?

If you cease to carry out your activity or stop paying income subject to withholding or payment on account, you must submit a declaration of withdrawal from the Census of entrepreneurs, professionals or withholding agents.

You must submit a declaration of discharge:

  1. When you cease to carry out any business or professional activity or you are not required to be part of the Census of Business Owners, Professionals and Withholders.

  2. When you stop paying income subject to withholding or payments on account if you are not a business owner or professional.

  3. To request the deregistration in the ROI by legal entities that do not develop business or professional activities, when their intra-community acquisitions are not subject to VAT.