Depends to what type of wallet you are referring to. First and foremost to be clear you can't close a bitcoin wallet. It's not like some bank account or an exchange account that you can toggle over to settings and hit delete account NO it doesn't work like that in the case of bitcoin. Once you create a wallet it can't be undone the worst you could do is lose the wallet by getting rid of the seed phrase and private keys. If there are funds in it you have actually burned them though in practical the funds need to be large to be able to actually burn some coins effectively.

Now if you are talking about your custodial wallets, it depends on their terms and conditions. Some will compel you to spend the funds before you can attempt closing while others won't. But if you use a regular open source wallet like ELECTRUM, all you can do is get rid of the keys like I said earlier.