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V1050-19 ·16 May 2019 ·consulta-vinculante Medium impact
Tax

Financial and insurance entities may pay ISD directly to the Administration without being held subsidiarily liable

A management entity inquired about the documentation a broker must collect to avoid liability if heirs lack the ISD self-assessment. The DGT clarified that paying via cheque made payable to the Administration to cover the tax is not considered a transfer of goods and thus prevents subsidiary liability.

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Lifecycle

2019-05-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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