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V0616-15 ·18 February 2015 ·consulta-vinculante Medium impact
Tax

Voluntary representation does not imply joint or subsidiary liability

A consultant asks whether acting as a voluntary representative in a succession process exposes them to liability for the represented party's debts. The DGT responds that accepting voluntary representation does not create any liability for the taxpayer's debts.

In 6 key points

How it affects those involved

Taxpayers acting as voluntary representatives in succession matters are not personally liable for the debts of the represented individual.

Lifecycle

2015-02-18PublishedPublished 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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