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V1063-14 ·14 April 2014 ·consulta-vinculante Medium impact
Tax

No subsidiary liability for directors if the debtor entity has not committed tax offences

A query was raised regarding whether a company can be held subsidiarily liable for the tax debt of another following an inspection procedure. The DGT ruled that, as no penalties for tax offences were imposed on the debtor, a necessary requirement for subsidiary liability has not been met.

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2014-04-14PublishedPublished 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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