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V0461-14 ·20 February 2014 ·consulta-vinculante Medium impact
Tax

Subsidiary liability may apply to commercial agents if they perform activities related to the main economic activity

The inquirer asks whether they must require commercial agents to provide a certificate of tax compliance to avoid subsidiary liability. The DGT responds that if the marketing activities form part of the main economic activity, subsidiary liability could apply.

In 6 key points

Lifecycle

2014-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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