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V0318-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Succession in economic activity for joint and several liability is determined by analysing the circumstances of each case

A query was made regarding the requirements for joint and several liability to arise through the succession of ownership of an economic activity. The DGT explains that succession does not require an express legal act, but rather requires an assessment of the set of facts indicating the continuity of the business operation.

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2024-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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