Declaration of withdrawal

Cessation of activity (natural persons): within one month of the conditions set out in section 1 of article 11 of RGAT being met.
Extinction of commercial companies or registered entities: within one month from the effective cancellation of the corresponding entries in the Commercial Registry, where applicable.
Death of the taxpayer. The heirs must:
Within six months of the death, submit the corresponding declaration of discharge.
Within six months of the death, notify the change in ownership of the rights and obligations with tax implications in force with third parties and submit, where applicable, the relevant registration declarations.