Box 150. Drop in the census of entrepreneurs, professionals and withholding agents.

This box must be checked when the taxpayer intends to deregister from the register of professional entrepreneurs and withholding agents. To do this, it is necessary that you stop carrying out business and/or professional activities and stop making tax withholdings.

The following must be taken into account:

• In the case of commercial companies or entities deregistration may only be requested when they are dissolved in accordance with the regulations that govern them. In the case of entities that must be registered in the Commercial Registry, the declaration of deregistration must be submitted within one month from the effective cancellation of the corresponding entries in the Commercial Registry. If the dissolution has not been registered in the Commercial Registry, the entity cannot request deregistration from the census. You may file a modification declaration cancelling all your obligations, but you may not cancel your obligation to file for Corporate Tax.
• In the case of individuals who have died, are the heirs who must submit the declaration of withdrawal within six months of the death. They will also be obliged to communicate within the same period the change in ownership of any rights and obligations with tax implications that remain in force with third parties and to present, where applicable, the registration declaration or declarations that are appropriate.