Deleting your skype account requires you to delete your entire Microsoft account. Microsoft offers an easy deletion link. Follow the steps below to delete your Skype account.
Delete Skype - Website - Slides & Instructions
Your account will be closed in 60 days. If you sign back in within those 60 days you will reopen your account and invalidate the deletion process.
Deleting Skype? Share Your Experiences
Questions & Answers
Not if your microsoft account is linked to your Skype account.
Your account becomes unrecoverable 60 days after you close the account. After 60 days you'll lose access to any service that uses the account for sign-in purpose. Basically you will lose access to all of your Microsoft account services. If you chose to reopen your Skype account you will need to prove your identity using your current account security information.