Only the Owner profile (the first account used to sign in and access the device) can remove an account.
Desde una de las pantallas de inicio, ve a: Apps > Settings > Users (Device section).
From the Users and profiles section (located on the right), tap the Trashcan icon located to the right of the corresponding user.
For restricted accounts, tap Settings icon > Trashcan icon (ubicado en la parte superior derecha).
Tap DELETE to confirm.
This removes the user's space and data from the device. The action can't be undone.