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V0176-17 ·25 January 2017 ·consulta-vinculante Medium impact
Tax

Joint liability through succession in business activity is determined by a joint assessment of the facts

A query was raised regarding the existence of joint liability arising from succession in an economic activity. The DGT explains that for such liability to occur, there must be a succession in ownership or in the operation of the business, which must be analysed on a case-by-case basis.

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2017-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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