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When to make a change to the Census of entrepreneurs, professionals and withholding agents

If you have submitted the registration declaration, you must report any changes to your data included in it or in any subsequent declaration, by means of the corresponding modification declaration.

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What options and renunciations can I make?

You can carry out the same options as in the registration declaration, revoking any that you had chosen, except for the application of the general regime contemplated in IRNR for certain permanent establishments with limited duration activity.

Also , you can opt out of:

  • The option to determine the split payments of IS.

  • The application of the fiscal consolidation regime.

  • The special tax regime for non-profit entities.