Box 151. Cause of discharge

The reason for the cancellation must be filled out in the census of entrepreneurs, professionals and withholding agents in box 151 , selecting the appropriate one from the following:

cessation of the exercise of business and/or professional activities shall be recorded by business owners or professionals who are natural persons, when they cease the exercise of any business or professional activity.

Failure to pay income subject to withholding is the cause that will be recorded by persons or entities who, lacking the status of businessmen or professionals, pay income subject to withholding or payment on account, when they stop paying the aforementioned income.

The cause “ Dissolution and liquidation ” will be recorded when the company is dissolved in accordance with the regulations that govern it or when the public deed of extinction is registered in the corresponding public registry.

In the case of merger , two or more registered commercial companies are integrated into a single company through the transfer of their assets en bloc and the attribution to the partners of the companies being extinguished of shares, participations or quotas of the newly created resulting company.

If the merger were to result from the absorption of one or more companies by another existing company, the latter will acquire by universal succession the assets of the absorbed companies, which will be extinguished, increasing, where appropriate, the share capital of the absorbing company by the appropriate amount.

When the total spin-off of an entity that transfers all of its assets occurs, it is extinguished, through its dissolution without liquidation, as a consequence of the transfer of all of its assets to the acquiring entities, whether newly established or pre-existing.

Other causes of deregistration in the census of taxpayers , are those that occur when legal persons or entities that do not have the status of entrepreneurs or professionals, nor satisfy income subject to withholding or payment on account, and that have requested the assignment of a NIF , are extinguished. Or also when the closure of the non-resident's permanent establishment occurs, among other cases.

Legal entities that, without acting as entrepreneurs or professionals, nor paying income subject to withholding or payment on account, were registered in the census of entrepreneurs, professionals and withholding agents only for making intra-community acquisitions of goods subject to VAT, by revocation of the previously presented option or because their acquisitions did not exceed the amounts indicated for this purpose by the Tax regulations, when their intra-community acquisitions of goods are no longer subject to .

When the member or participant of an entity under the income attribution regime is registered in the census of entrepreneurs, professionals and withholding agents only due to having obligations derived from his status as member or participant (that is, when he does not carry out his own economic activities) and ceases to have those obligations .

In the event of death of the taxpayer, the obligation to submit the census declaration will correspond to the heirs .