When to unsubscribe from the Census of businessmen, professionals and retainers
If you cease the exercise of your activity or stop paying income subject to withholding or payment on account, you must submit a declaration of withdrawal in the Census of entrepreneurs, professionals or withholders.
You have to submit a declaration of withdrawal:
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When you cease in the exercise of any business or professional activity or you should not be part of the Census of Entrepreneurs, Professionals and Retainers.
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When you stop paying returns subject to withholdings or payments on account if you are not a businessman or professional.
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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.