Census Modifications

Only in the case of self-employed business people, professionals and withholders. Legal entities, provided that they have not been legally wound up, may continue to form part of the Register of Business Persons, Professionals and Withholders as inactive institutions.

No, you must modify the data relating to your economic activities and premises by submitting a census declaration (form 036) for the purpose of only causing the deregistration of the activity(ies) you are no longer carrying out, while maintaining the remaining activities in progress and the resulting tax obligations.

You must submit a census form (036) indicating as the reason for submission the withdrawal from the Census of Business Owners, Professionals and Withholders, due to cessation of your business and/or professional activities or because you no longer continue to make withholdings and specifying the effective date of withdrawal due to cessation in the Census.

When an entity in attribution of income becomes inactive without its extinction occurring, it must submit a census declaration (form 036) of modification due to ceasing to carry out all its business and/or professional activities and indicate the effective date on which the cessation occurs.

When registration in the census of entrepreneurs, professionals and withholding agents was caused only by the fact of having obligations derived from the status of member or participant of an entity under the income attribution regime (that is, when they do not carry out their own economic activities but rather carry them out through the entity), they must submit the census declaration of Deregistration from the Census of Entrepreneurs, Professionals and Withholding Agents due to no longer having obligations for being a member or participant of an entity.

Yes.

Yes, when acquiring the status of inactive companies or entities, they must submit a census modification declaration, form 036, indicating as the reason for submission "Cease to carry out all business and/or professional activities (legal persons and entities, without dissolution. Inactive entities)" and indicating the date on which the activity actually ceases (effective date of cessation).

Only if you were a taxpayer of Corporate Tax will you continue to be obliged to continue filing returns for this tax until it is completely extinguished.

Please note that, in the case of a dissolution and liquidation process, the dissolved company will retain its legal personality and will maintain the validity of the obligations arising from its status as a taxpayer of corporate tax while the liquidation is carried out. During this time you must add the phrase “in liquidation” to your name.