Steps to delete your Skype Account permanently
- Go to close Skype account link http://go.microsoft.com/fwlink/?LinkId=523898
- Sign in to your Account.
- Click Next.
- Select a reason to close your account from the drop-down list.
- Select option Mark Account for closure.
Your skype account will be deleted 60 days after this action. in case you want to recover your account you only have to sign in.
After 60 days your account will be deleted permanently. It is not possible to recover it.